Venta, almacenamiento, uso o distribución de productos del tabaco por mayoristas, minoristas y consumidores.

0,675 $ por cada paquete de 20 cigarrillos. En otros productos del tabaco, como puros, puros con filtro, envoltorios de puros, tabaco para fumar, tabaco para mascar y rapé, las tasas varían en función del peso o el número de puros recibidos.

Cigarrillos

24,44%, como sigue:

• 66,67% - Fondo General
• 12,12% - Bonos con vencimiento para la adquisición y construcción de instalaciones de salud mental en
  , resto para el Fondo General y de Salud Mental
• 6,06% - Fondo Fiduciario Estatal de Bienestar Público
• 6,06% - Bonos emitidos por la Autoridad de Desarrollo de Parques Estatales, resto para el Fondo de Parques Estatales
• 9,09% - Bonos IDA, Remanente al "Fondo General y de Salud Mental
  "

75,56% como sigue:

• 2 millones de dólares a los condados para compensar gastos administrativos

Saldo - Fondo General para servicios de Medicaid

Otros productos del tabaco 100% - Fondo General

Non-participating manufactures are to make quarterly escrow deposits by January 31, April 30, July 31, and October 31.

Amounts to be placed into the escrow fund, as adjusted for inflation, are $.0188482 per unit sold. 

For cigarettes (state and state-administered counties), tax is paid by affixing stamps. For other tobacco products, a report ( state and state-administered counties) shall be submitted to the state with the appropriate tax remitted. 

File  and remit to ALDOR, Business and License Tax Division, Tobacco Tax Section, by the 20th of the month for the stamps purchased on consignment or products handled during the preceding month.

In addition to state tobacco taxes, cigarettes and other tobacco products are subject to taxation at the local level. The local tobacco taxes range from $0.04 to $0.25 per pack of cigarettes and other tobacco products of various packages and containers and up to 0.25 per package of rolling papers. 

Municipal taxes, where applicable. are collected and administered by the municipality or its designated agent.