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Date: 01 Nov 1997
Length: 199 pages

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nysa_ti_s2 TI81068824-TI81069022

Abstract

Sales Applies value single tax to includes package rate cigarettes excise sales

Fields

Named Organization
Census Bureau
General Accounting Office
Internal Revenue Service (IRS)
Tobacco Institute (Industry Trade Association)
The purpose of the Institute was to defeat legislation unfavorable to the industry, put a positive spin on the tobacco industry, bolster the industry's credibility with legislators and the public, and help maintain the controversy over "the primary issue" (the health issue).
Tobacco Tax Council
U.S. Department of Agriculture
Named Person
Chilcote, Samuel D., Jr. (TI President (1981-1997))
Chilcote has knowledge of The Tobacco Institute's and the tobacco industry's participation in public fraud and disinformation relative to health hazards of tobacco use, in the manipulation of nicotine in tobacco products and in marketing of tobacco products to children.
Sin, Virginia
Master ID
TI81060001-9999

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Date Loaded
18 Jul 2005
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8481_06

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Page 1: TI81068824
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Page 2: TI81068825
Table 15 -- 1997 General Sales or Gross Receipts Tax Applied to Cigarettes (/ks of November 1, 1997 State Sales tax base Adds to Sales Applies value single tax to includes package rate cigarettes excise sales Adds to carton lot sales AL 4%** AZ 5** AR 4.5 CA 7.25 CO 3 CT 6 DC 5.75 .............. FE - 6- x no 8¢ x yes 11 x yes 9 x yes 15 x yes 13 x yes 14 x yes t 1 GA 3** x no 5 HI 4 x yes 10 ID 5 x yes 9 I L 6.25* x yes 13 IN 5 x yes 8 IA 5 x yes 10 KS 4.9** x yes 9 KY 6 x yes 9 LA 4** x yes 7 ME 6 x yes t 3- MD 5 x yes 11 MA 5 x yes 13 M I 6 x yes 15 MN 4.5** x yes 14 MS 7 × yes 12 MO 4.225** x no 7 N E 5** x yes 10 NV 6.5"1" x yes 13 NJ 5 x yes 13 NM 5** x yes 9 NY 4** x yes 9 NC 4** x yes 7 ND 6 × yes 12 OH 5 x yes 9 OK 4.5** x yes 8 PA 6 x yes 1 t RI 7 x yes 16 SC 5 x yes 8 SD 4 x yes 8 TN 8.25* x yes 14 TX 6.25** x yes 13 UT 4.750"1" x yes 10 VT 5 x yes 11 VA .4.5* x yes 7 WA 6.5 x yes 18 WV 6 x yes 11 Wl 5** x yes 10 WY 4** - - - 71¢ 109 83 142 126 133 45 97 93 119 78 91 85 84 69 -t23 98 128 141 132 116 68 94 125 121 84 89 62 118 85 78 I08 158 78 74 136 119 97 98 76 170 100 95 (The slates of Alaska, Delaware, Montana, New Hampshire, and Oregon do not have a state general sales tax.) * Includes state-collected local sales tax rates where local tales are uniform and statewide. ~ Certain cities and/or counties impose general sales and/or excise taxes not here included that are collected by the state. 1" Additional local taxes that are not uniform are collected bythe state and are not included here. 174 T18106-8825
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Page 4: TI81068827
Table 16 -- 1963 County and City Tobacco Tax Collections For Fiscal Year 1963 Number of places taxing: Net collections from: Cigarettes Other Other tobacco tobacco products Cigarettes products Total Alabama Cities 100 10 $1,514,622 Counties 5 2 2,556,121 Colorado Cities 33 4 1,990,637 Florida Cities -- - * -- 1 * Maryland Cities 0 1 -- Counties 0 2 -- Missouri Cities 76 0 6,075,000 New Jersey Cities 1 1 217,021 New Mexico Cities 1 0 37,000 New York Cities 1 0 23,224,000 Tennessee Cities 1 0 617,754 Counties 1 0 88,227 Virginia Cities 6 0 1,167,000 Total Cities 219 17 $34,843,034 Counties 6 4 $ 2,644,348 Cities & $ 58,336 $1,572,958 35,526 2,591,647 11,747 2,002,384 16~,99Z ..... 16_4,997 209,000 209,000 88,901 88,901 0 6,075,000 19,700 236,721 0 37,000 0 23,224,000 0 617,754 0 88,227 0 1,167,000 $463,780 $35,306,814 $124,427 $ 2,768,775 Counties 225 21 $37,487,382 $588,207 $38,075,589 *Florida munic'ipal cigarette taxes are in effect in lieu of the state-imposed tax and are therefore covered in the tables dealing with state taxes. 176 TI,8106-8827
Page 5: TI81068828
Table 16 -- 1964 Gross County and City Tobacco Taxes For Fiscal Year 1964 Number of places taxing: Gross taxes on: Other Other tobacco tobacco Cigarettes products Cigarettes products Total Alabama Cities 100 10 $1,882,988 $ 32,367 $1,915,355 Counties 5 2 2,651,527 44,890 2,696,417 Colorado Cities 33 3 2,075,118 12,693 2,08~,811 Florida Cities " * - 1 - - * " 17,411--~ 17;411 Maryland Cities 0 1 -- 216,522 216,522 Counties 0 2 -- 116,540 116,540 Missouri Cities 76 0 7,819,459 0 7,819,459 New Jersey Cities . . 1 ! _ 218,828 6,290 225,118 New Mexico Cities 1 0 44,007 0 44,007 New York Cities 1 0 41,295,189 0 41,295,189 Tennessee Cities 1 0 630,238 0 630,238 Counties 1 0 92,870 0 92,870 Virginia Cities 7 0 1,547,134 0 1,547,134 Total Cities 220 16 $55,512,961 $285,283 $55,798,244 Counties 6 4 $ 2,744,397 $161,430 $ 2,905,827 Cities & Counties 226 20 $58,257,358 $446,713 $58,704,071 "Florida municipal cigarelta taxes are in effect in lieu of the state-imposed tax and are therefore covered In the tables dealing with state taxes. 177 T18106-8828
Page 6: TI81068829
Table 16 u 1965 Gross County and City Tobacco Taxes For Fiscal Year 1965 Number of places taxing: Gross taxes on: Other Other tobacco tobacco Cigarettes products Cigarettes products Total Alabama Cities 99 9 $ 2,157,340 $ 28,493 $ 2,185,833 Counties 6 3 2,845,120 62,560 2,907,680 California Cities 8 0 5,600,366 0 5,600,366 Colorado ..... Cities-- - 53 ~- -2 - 2,223,420. -:12,348 2,235,768 Florida Cities * 1 * 20,266 20,266 Maryland Cities 0 1 0 219,188 219,188 Counties 0 2 0 124,754 124,754 • Missouri Cities 81 0 7,847,107 0 7,847,107 New Jersey Cities 1 1 221,600 6,985 228,585 New Mexico Cities 1 0 47,400 0 47,400 New York Cities 1 0 40,378,975 0 40,378,975 Tennessee Cities 1 0 665,171 0 665,171 Counties 1 0 106,793 0 106,793 Virginia Cities 9 0 2,623,933 0 2,623,933 Total Cities 254 14 $61,765,312 $287,280 $62,052,592 Counties 7 5 $ 2,951,913 $187,314 $ 3,139,227 Cities & Counties 261 19 $64,717,225 $474,594 $65,191,819 * Florida municipal c|garelle laxes are in effecl in lieu of the slale-imposed lax and are lherefore covered in the tables dealing with state taxes. 178 T!8106-8829
Page 7: TI81068830
Table 16 R 1966 Gross County and City Tobacco Taxes For Fiscal Year 1966 Number of places taxing: Gross taxes on: Other Other tobacco tobacco Cigarettes products Cigarettes products Total Alabama Cities 100 7 $ 2,006,986 $ 43,013 $ 2,049,999 Counties 9 4 4,510,828 54,207 4,565,035 California Cities 20 0 11,663,428 0 11,663,428 Colorado Cities ~ 53 '2 " 1;982;768- 12,751 - 1;995,519 Florida Cities * 1 * 17,274 17,274 Maryland Cities 0 1 0 218,524 218,524 Counties 0 2 0 121,483 121,483 Missouri Cities ._ _ 83 0 7,638,726~ 0 7,638,726 New Jersey Cities 1 1 229,271 6,772 236,043 New Mexico Cities 1 0 49,800 0 49,800 New York Cities 1 0 32,704,480 0 32,704,480 Tennessee Cities 1 0 702,855 0 702,855 Counties 1 0 98,465 0 98,465 Virginia Cities 9 1 2,674,963 4,888 2,679,851 Total Cities 269 13 $59,653,277 $303,222 $59,956,499 Counties 10 6 $ 4,609,293 $175,690 $ 4,784,983 Cities & Counties 279 19 $64,262,570 $478,912 $64,741,482 * Florida municipal cigarette laxes are in effecl in lieu of the slate-imposed tax and are therefore covered in the tables dealing with slate taxes. 179 T18106-8830
Page 8: TI81068831
Table 8 Gross State Cigarette Taxes (in thousands of dollars) (During fiscal years ending June 30) State 1990 1991 1992 1993 1994 1995 1996 1~97 1998 AL 74~656 73,585 73,149 72,619 72,324 70,450 70,950 73,953 74,878 AK 13,450 .16,378 15,812 15,321 15,548 15,752 15,908 14,380 28,431 /~Z 47,367 52,400 53,152 54,098 54,393 109,614 171,623 166,315 169,626 AR 57,859 57,851 65,362 72,197 81,346 66,743 85,979 65,953 86,594 CA 777,806 729,532 717,362 6-/3,194 653,545 662,551 644,499 634,973 617,309 CO 58,895 59,892 58,654 58,885 60,025 61,736 61,731 62,140 62,048 CT 119,516 1t4,506 120,786 117,495 1t9,272 129,752 124,389 123,590 123,618 DE 11,701 17,463 19,489 20,004 20,705 21,475 21,924 21,610 23,096 DC 8,916 8,439 14'272 20,611 21,412 21,623 20,596 19,199 17,952 FL 330,390 ,H3,173 430,165 427,857 428,232 447,593 439,058 454,177 447,714 GA 86,697 85,503 85,101 86,596 86,833 82,956 87,808 86,831 88,636 HI 21,051 25,656 26,477 28,572 30,019 32,379 36,741 34,959 32,418 ID 16,119 14,696. 15,203 15,739 17,131 24,428 24,946 24,978 26,264 IL 323,697 323,399 323,100 315,010 412,689 430,355 424,160 414,751 464,446 . _~a._ 1tl,4_7_Q. _1147,707_ _.!1_0.,_4~91 10~9,!9_4~` 111 20~0_. 1~20~66~9 1~2_0_~986 _12~2,4~85~_ 1~23,066 ............... IA 84,199 84,143 94,916 92,518 93,475 95,981 96,052 96,381 96,485 KS 54,911 55,637 53,617 53,792 54,036 54,600 54,477 55,167 53,990 KY 20,658 18,847 18,538 18,542 18,858 19,968 20,624 21,769 19,957 LA 72,032 87,348 91 '292 89,290 89,130 90.985 93,307 91.445 89,525 ME 42,774 43,873 52,676 49,749 46,856 46,954 45,978 46,346 73,514 MD 62,332 62,625 84,839 141,618 141,772 138,1t3 135,900 131,813 t30,039 MA 152,641 146,850 142,123 189,892 237,9~t8 236,881 230,341 279,936 294,234 MI 267,958 257,166 251,217 246,198 277,844 590,693 592,743 545,932 530,765 MN 149,613 146,789 159,105 174,912 173,788 179,311 177,531 180,640 184,434 MS 48,814 48,919 48,171 "~,875 49,447 51,134 51,647 51,954 52,320 MO 60,659 80,391 82,066 81,556 98,703 111,082 112,492 112,930 109,373 M'I" 12,262 11,889 12,453 13,191 12,852 14,227 13,646 14,035 14,094 NE 39,082 39,469 38,702 38,832 46,309 48,521 47,705 48,092 44,749 ~-NV 48~131 " 50,229 47;894 46~49 47,90T -- -49,960 - 51;t89 53;619 - 57,467 ........ NH 37,639 40,860 40,608 41,940 43,658 44,765 45,122 50,639 74,917 NJ 206,978 269,551 269,134 257,518 251,644 256,148 251,487 245962 318,899 NM 16,304 16,083 16,441 15,878 22,387 22,995 23,190 22,337 22,611 NY 562,760 611,941 582,519 561,062 729,t91 719,824 674,204 658,498 662,624 NC 17,856 17,760 39,908 43,394 38,183 44,172 46,225 45,845 46,124 ND 16,111 16~259 13,509 15,301 21~799 22,544 22,692 21,960 22,408 OH 226,507 221,408 219,655 247,491 284,469 298,211 287,335 288,578 285,283 OK 67,464 63,466 62,351 62,438 65,233 66,745 66,891 67,824 67,715 OR 78,590 80,242 81,759 80,241 95,850 111,256 104,374 142,900 183,891 PA 222,847 225,826 338,770 352,269 356,174 358.574 351,916 347,231 346,045 RI 37,350 39,066 37.347 35,129 40.883 50.164 53,122 54,317 62,374 SC 29,141 29,953 27,846 28,402 27,996 28.994 26,468 32,243 32,877 SD t4,679 14.724 14,943 14,685 15,303 16.274 22,456 21.458 21,322 TN 78,338 76,944 77,135 77,029 77,049 84.828 80,885 82.057 82,778 TX 389,745 552,917 543'222 572,602 563'276 559,696 569,080 569,575 556,504 UT 21,106 21,395 24,805 25,898 26,167 25,812 27,788 32,657 43,620 VT 11,769 11,678 13,307 13,274 13,764 t4,262 26,267 25,804 25,130 VA 17,979 17,085 16,947 16,504 16,707 17,392 17,432 18,031 17,616 WA 131,525 132,644 136,586 133,870 196,442 201,140 257,245 257,054 259,0~4 WV 33,910 33,678 29,666 34,588 31,604 35,763 35,120 35,549 35,552 WI 140,767 140,746 t49,382 170,282 177,393 180,498 202,005 206,714 251,989 WY 5,701 5,878 5,971 5,842 6,933 6,445 6,344 6,331 6,116 Total 5,559,822 5,910,588 6,047,795 6,177,423 6,674,977 7'212,988 7,271,679 7,306,959 7,562,530 18 T!8106-8831
Page 9: TI81068832
Table 16 ~ 1967 Gross County and City Tobacco Taxes For Fiscal Year 1967 Number of places taxing: Gross taxes on: Other Other tobacco tobacco Cigarettes products Cigarettes products Total Alabama Cities 100 7 $ 2,122,771 $ 30,987 $ 2,153,758 Counties 9 5 4,495,057 89,942 4,584,999 California Cities 39 0 19,355,528 0 19,355,528 Colorado Gities ..... 65 - --2 - 2,441.,408 .:12,181 - 2,453,589 Florida Cities * 1 * 16,368 16,368 Maryland Cities 0 1 0 163,131 163,131 Counties 0 1 0 t6,397 16,397 Missouri Cities 86 0 7,824,062 0 7,824,062 New Jersey Cities 1 1 208,820 7,260 216,080 New Mexico Cities 1 0 52,500 0 52,500 New York Cities 1 0 33,419,729 0 33,419,729 Tennessee Cities 1 0 720,895 0 720,895 Counties 1 0 106,524 0 106,524 Virginia Cities 9 1 2,706,784 4,227 2,711,011 Total Cities 303 13 $68,852,497 $234,154 $69,086,651 Counties 10 6 $ 4,601,581 $106,339 $ 4,707,920 Cities & Counties 313 19 $73,454,078 $340,493 $73,794,571 • Flodd8 municipal cigarelt~ laxes are in effest in lleu of the slate-imposed tax and are lherefore covered in lh~ tables dealing with state taxes. 180 TI8106-8832
Page 10: TI81068833
Table 16 -- 1968 Gross County and City Tobacco Taxes For Fiscal Year 1968 Number of places taxing: Gross taxes on: Other Other tobacco tobacco Cigarettes products Cigarettes products Total Alabama Cities 100 5 $ 2,211,249 $ 51,489 $ 2,262,738 Counties 9 5 4,032,767 75,019 4,107,786 California** Cities 39 0 6,032,406 0 6,032,406 Colorado Cities 6;4 2 - 2~536,151~ - 12;569 2,548,720 Florida Cities * 1 * 15,128 15,128 Maryland Cities 0 1 0 151,720 151,720 Counties 0 1 0 14,678 14,678 Missouri Cities , 92 0 8~36~,7;44 0 8,367,744 New Jersey Cities 1 1 203,036 6,889 209,925 New Mexico Cities 1 0 51,600 0 51,600 New York Cities 1 0 34,593,777 0 34,593,777 Tennessee Cities 1 0 689,260 0 689,260 Counties 1 0 113,333 0 113,333 Virginia Cities 9 1 2,865,028 3,745 2,868,773 Total Cities 308 11 $57,550,251 $241,540 $57,791,791 Counties 10 6 $ 4,146,100 $ 89,697 $ 4,235,797 Cities & Counties 318 17 $61,696,351 $331,237 $62,027,588 * Florida municipal cigarette taxes are in effecl in lieu of the slate-imposed tax and are Ihemfom covered in the tables dealing with slate taxes. ~" Figures cover Ihree month period, July-September 1967; city taxes discontinued as of October 1, 1967. 181 T!8106-8833

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