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Highest State
Cigarette Taxes
Massachusetts $1.51
New York $1.50
New Jersey $1.50
Washington $1.43
Rhode Island $1.32
Michigan $1.25
Hawaii $1.20
Pennsylvania $1.00

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Duty-free cigarettes are made in the United Stated for overseas markets. Typically, these products have different packaging, promotional offers, and blend formulations than the corresponding brands that are manufactured for sale in the United States. For instance, duty-free Marlboros do not contain "Marlboro Miles."

Massachusetts Minimum Price for Cigarettes
Massachusetts can no longer set a minimum price for cigarettes, and retailers are free to charge whatever they want for Marlboros and Kools, according to a lawyer who successfully challenged the state's cigarette pricing regulations.

``People are going to start shopping for the lowest price cigarettes the same way they shop for anything else," Joseph P. Fingliss Jr. of Fall River said yesterday after receiving a final decision from the state Appellate Tax Board.

But a spokesman for the Massachusetts Department of Revenue , the loser in the case, said the agency intends to ask Attorney General Thomas F. Reilly to appeal the tax board's decision in the courts. In the meantime, the spokesman said, the agency believes the minimum-pricing regulations remain in effect.

How do you get kids to stop smoking?
Limitations on cigarette advertisements and promotions -- such as the retirement of Joe Camel, the cigarette-smoking camel who was about as familiar to kids as a cartoon character -- have been somewhat successful. The same is true for anti-smoking campaigns. The National Academy of Sciences and The Advisory Committee on Tobacco Policy and Public Health say tax increases are far more effective than educational campaigns and limits on cigarette advertising.

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The purchase of tobacco products by a minor under 18 years of age and the provision of tobacco products to a minor are prohibited by law. A minor unlawfully purchasing or using tobacco products is subject to criminal penalties. ©2005 All Rights Reserved.

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