Comparision of  State Excise Tax Rates on Cigarettes
	(For tax year 2001 -- as of January 1, 2001)
State	Tax Rate	Rank		State	Tax Rate	Rank
	(¢ per pack)				(¢ per pack)
Alabama (1)	16.5	43		Nebraska	34	26
Alaska	100	2		Nevada	35	25
Arizona	58	15		New Hampshire	52	17
Arkansas (2)	31.5	29		New Jersey	80	6
California	87	4		New Mexico	21	37
Colorado	20	38		New York (1)	111	1
Connecticut	50	19		North Carolina	5	49
Delaware	24	32		North Dakota	44	21
Florida	33.9	27		Ohio	24	32
Georgia	12	46		Oklahoma	23	36
Hawaii	100	2		Oregon	68	11
Idaho	28	31		Pennsylvania	31	30
Illnois	58	15		Rhode Island	71	10
Indiana	15.5	44		South Carolina	7	48
Iowa	36	24		South Dakota	33	28
Kansas	24	32		Tennessee (1) (2)	13	45
Kentucky (2)	3	50		Texas	41	23
Louisiana	24	32		Utah	51.5	18
Maine	74	9		Vermont	44	21
Maryland	66	12		Virginia (1)	2.5	51
Massachusetts	76	7		Washington	82.5	5
Michigan	75	8		West Virginia	17	41
Minnesota	48	20		Wisconsin	59	13
Mississippi	18	39		Wyoming	12	46
Missouri (1)	17	41		Dist. of Columbia	65	13
Montana	18	39
				U. S. Median	34
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