CDC-Data-2025/The_Tax_Burden_on_Tobacco_1970-2019.csv

1	LocationAbbr	LocationDesc	Year	Datasource	TopicDesc	MeasureDesc	SubMeasureDesc	Data_Value	Data_Value_Unit	Data_Value_Type	GeoLocation	Source	TopicTypeId	TopicId	MeasureId	SubMeasureID	SubMeasureIdDisplayOrder
2	IA	Iowa	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.18	$	Dollars	(42.469400913, -93.816490556)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
3	MA	Massachusetts	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.16	$	Dollars	(42.27687047, -72.082690675)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
4	ID	Idaho	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.57	$	Dollars	(43.682630005, -114.363730042)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
5	UT	Utah	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.695	$	Dollars	(39.360700171, -111.587130635)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
6	ME	Maine	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2	$	Dollars	(45.254228894001, -68.985031336)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
7	UT	Utah	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.08	$	Dollars	(39.360700171, -111.587130635)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
8	AL	Alabama	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.752	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
9	OH	Ohio	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.539	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
10	NV	Nevada	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.1	$	Dollars	(39.49324039, -117.071840564)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
11	VT	Vermont	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.095	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
12	OH	Ohio	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.42	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
13	IN	Indiana	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.888	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
14	OH	Ohio	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.14	$	Dollars	(40.060210141, -82.404260056)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
15	MT	Montana	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.189	$	Dollars	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
16	CT	Connecticut	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.26	$	Dollars	(41.56266102, -72.649840952)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
17	UT	Utah	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.695	$	Dollars	(39.360700171, -111.587130635)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
18	VA	Virginia	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.379	$	Dollars	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
19	IA	Iowa	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.36	$	Dollars	(42.469400913, -93.816490556)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
20	NJ	New Jersey	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.19	$	Dollars	(40.130570048, -74.273691288)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
21	WV	West Virginia	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	32.8	%	Percentage	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
22	ME	Maine	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2	$	Dollars	(45.254228894001, -68.985031336)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
23	IL	Illinois	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.494	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
24	NV	Nevada	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.1	$	Dollars	(39.49324039, -117.071840564)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
25	FL	Florida	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.519	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
26	MS	Mississippi	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.18	$	Dollars	(32.745510099, -89.538030825)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
27	LA	Louisiana	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.11	$	Dollars	(31.312660644, -92.445680071)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
28	OR	Oregon	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.5	%	Percentage	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
29	NJ	New Jersey	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	170266000	$	Dollars	(40.130570048, -74.273691288)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
30	WA	Washington	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	99088106	$	Dollars	(47.522278629, -120.47001079)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
31	NM	New Mexico	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	85261335	$	Dollars	(34.520880952, -106.240580985)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
32	WI	Wisconsin	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	89273000	$	Dollars	(44.393191174, -89.816370742)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
33	VT	Vermont	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	48.6	%	Percentage	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
34	VT	Vermont	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.33	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
35	NV	Nevada	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29.4	%	Percentage	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
36	MO	Missouri	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	18.1	%	Percentage	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
37	CT	Connecticut	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	3.4	$	Dollars	(41.56266102, -72.649840952)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
38	OH	Ohio	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	54.8	%	Percentage	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
39	ID	Idaho	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	117.5		Pack	(43.682630005, -114.363730042)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
40	HI	Hawaii	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	7.447	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
41	SC	South Carolina	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.2	%	Percentage	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
42	NM	New Mexico	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	14101000	$	Dollars	(34.520880952, -106.240580985)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
43	WA	Washington	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.565	$	Dollars	(47.522278629, -120.47001079)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
44	NV	Nevada	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.35	$	Dollars	(39.49324039, -117.071840564)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
45	AK	Alaska	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	4676000	$	Dollars	(64.845079957001, -147.722059036)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
46	MO	Missouri	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	62180000	$	Dollars	(38.635790776, -92.566300053)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
47	KS	Kansas	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.24	$	Dollars	(38.3477403, -98.200781227)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
48	ID	Idaho	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	25.1	%	Percentage	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
49	KY	Kentucky	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	223		Pack	(37.645970271, -84.774971048)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
50	HI	Hawaii	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	120095909	$	Dollars	(21.304850435, -157.857749403)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
51	AR	Arkansas	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.16	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
52	MD	Maryland	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.29	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
53	ND	North Dakota	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
54	NH	New Hampshire	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	278		Pack	(43.655950113, -71.50036092)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
55	IA	Iowa	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.75	$	Dollars	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
56	KS	Kansas	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	57951000	$	Dollars	(38.3477403, -98.200781227)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
57	OK	Oklahoma	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.038	$	Dollars	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
58	WV	West Virginia	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	115.8		Pack	(38.665510202, -80.712640135)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
59	LA	Louisiana	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.781	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
60	CT	Connecticut	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	66.4		Pack	(41.56266102, -72.649840952)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
61	CO	Colorado	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.2	$	Dollars	(38.843840757, -106.133610921)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
62	KS	Kansas	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
63	MI	Michigan	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.75	$	Dollars	(44.661319543001, -84.71439027)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
64	ME	Maine	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	79.6		Pack	(45.254228894001, -68.985031336)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
65	CA	California	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2.87	$	Dollars	(37.638640123, -120.999999538)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
66	NV	Nevada	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.18	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
67	DE	Delaware	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.11	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
68	MS	Mississippi	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.692	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
69	UT	Utah	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(39.360700171, -111.587130635)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
70	NH	New Hampshire	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	210527196	$	Dollars	(43.655950113, -71.50036092)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
71	LA	Louisiana	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
72	MA	Massachusetts	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	34.6		Pack	(42.27687047, -72.082690675)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
73	PA	Pennsylvania	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.26	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
74	CT	Connecticut	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	40.1	%	Percentage	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
75	GA	Georgia	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	64.7		Pack	(32.839681093, -83.627580346)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
76	OH	Ohio	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	108.6		Pack	(40.060210141, -82.404260056)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
77	TX	Texas	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.41	$	Dollars	(31.827240407, -99.426770206)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
78	KS	Kansas	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	32063308	$	Dollars	(38.3477403, -98.200781227)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
79	WY	Wyoming	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.53	$	Dollars	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
80	HI	Hawaii	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.6	$	Dollars	(21.304850435, -157.857749403)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
81	IN	Indiana	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.005	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
82	KY	Kentucky	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	16.4	%	Percentage	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
83	AR	Arkansas	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	25.6	%	Percentage	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
84	OH	Ohio	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.55	$	Dollars	(40.060210141, -82.404260056)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
85	PA	Pennsylvania	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	45.2	%	Percentage	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
86	AZ	Arizona	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2	$	Dollars	(34.86597028, -111.763811277)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
87	AZ	Arizona	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	280173860	$	Dollars	(34.86597028, -111.763811277)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
88	ID	Idaho	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	9453009	$	Dollars	(43.682630005, -114.363730042)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
89	MD	Maryland	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.39	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
90	FL	Florida	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	39.8	%	Percentage	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
91	KY	Kentucky	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	186.8		Pack	(37.645970271, -84.774971048)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
92	NY	New York	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.56	$	Dollars	(42.827001032, -75.543970427)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
93	NM	New Mexico	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	41	%	Percentage	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
94	NY	New York	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	1257371747	$	Dollars	(42.827001032, -75.543970427)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
95	NJ	New Jersey	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.493	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
96	GA	Georgia	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	72017668	$	Dollars	(32.839681093, -83.627580346)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
97	ID	Idaho	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	24428178	$	Dollars	(43.682630005, -114.363730042)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
98	KY	Kentucky	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.03	$	Dollars	(37.645970271, -84.774971048)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
99	GA	Georgia	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.38	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
100	MO	Missouri	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.17	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
101	DE	Delaware	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	128.3		Pack	(39.008830667, -75.577741168)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
102	KS	Kansas	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	21175000	$	Dollars	(38.3477403, -98.200781227)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
103	AZ	Arizona	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.256	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
104	NJ	New Jersey	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	256147750	$	Dollars	(40.130570048, -74.273691288)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
105	WY	Wyoming	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.99	$	Dollars	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
106	SD	South Dakota	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.23	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
107	AZ	Arizona	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	38135772	$	Dollars	(34.86597028, -111.763811277)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
108	TX	Texas	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	507159644	$	Dollars	(31.827240407, -99.426770206)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
109	HI	Hawaii	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	85		Pack	(21.304850435, -157.857749403)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
110	PA	Pennsylvania	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.944	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
111	IN	Indiana	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	125.5		Pack	(39.766910452, -86.149960194)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
112	WA	Washington	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	131525085	$	Dollars	(47.522278629, -120.47001079)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
113	CA	California	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.35	$	Dollars	(37.638640123, -120.999999538)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
114	AZ	Arizona	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	51271543	$	Dollars	(34.86597028, -111.763811277)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
115	VT	Vermont	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.58	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
116	SD	South Dakota	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.33	$	Dollars	(44.353130053, -100.373530637)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
117	AK	Alaska	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	37.6	%	Percentage	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
118	NJ	New Jersey	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	753264900	$	Dollars	(40.130570048, -74.273691288)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
119	IL	Illinois	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.37	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
120	VT	Vermont	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	47.9	%	Percentage	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
121	SC	South Carolina	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	17.3	%	Percentage	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
122	DE	Delaware	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.14	$	Dollars	(39.008830667, -75.577741168)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
123	RI	Rhode Island	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	29.1		Pack	(41.708280193, -71.522470314)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
124	NM	New Mexico	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.63	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
125	MI	Michigan	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.37	$	Dollars	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
126	SD	South Dakota	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	103.5		Pack	(44.353130053, -100.373530637)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
127	TX	Texas	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.41	$	Dollars	(31.827240407, -99.426770206)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
128	KY	Kentucky	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.977	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
129	SD	South Dakota	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	42.3		Pack	(44.353130053, -100.373530637)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
130	OK	Oklahoma	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.13	$	Dollars	(35.472031356, -97.521070214)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
131	AR	Arkansas	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.98	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
132	RI	Rhode Island	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	58788277	$	Dollars	(41.708280193, -71.522470314)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
133	MD	Maryland	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.7	%	Percentage	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
134	NM	New Mexico	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	22387048	$	Dollars	(34.520880952, -106.240580985)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
135	SD	South Dakota	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.079	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
136	NC	North Carolina	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	230.2		Pack	(35.466220975, -79.159250463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
137	NY	New York	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	33.6	%	Percentage	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
138	NH	New Hampshire	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.79	$	Dollars	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
139	PA	Pennsylvania	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.35	$	Dollars	(40.793730152, -77.860700294)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
140	KY	Kentucky	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.03	$	Dollars	(37.645970271, -84.774971048)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
141	AZ	Arizona	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.31	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
142	SC	South Carolina	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.23	$	Dollars	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
143	SD	South Dakota	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.621	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
144	VT	Vermont	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.17	$	Dollars	(43.625381239, -72.517640791)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
145	AK	Alaska	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2	$	Dollars	(64.845079957001, -147.722059036)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
146	HI	Hawaii	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	3.2	$	Dollars	(21.304850435, -157.857749403)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
147	NH	New Hampshire	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.361	$	Dollars	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
148	NY	New York	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	24.8		Pack	(42.827001032, -75.543970427)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
149	UT	Utah	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	79.1		Pack	(39.360700171, -111.587130635)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
150	MA	Massachusetts	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	58.3		Pack	(42.27687047, -72.082690675)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
151	IL	Illinois	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	48.6		Pack	(40.485010283, -88.997710178)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
152	SD	South Dakota	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.437	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
153	WI	Wisconsin	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.008	$	Dollars	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
154	TX	Texas	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.42	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
155	NJ	New Jersey	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	116.9		Pack	(40.130570048, -74.273691288)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
156	CA	California	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.26	$	Dollars	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
157	VA	Virginia	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.939	$	Dollars	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
158	VT	Vermont	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.17	$	Dollars	(43.625381239, -72.517640791)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
159	NE	Nebraska	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	79.7		Pack	(41.641040988001, -99.365720623)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
160	TX	Texas	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	344699280	$	Dollars	(31.827240407, -99.426770206)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
161	NE	Nebraska	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	60.1		Pack	(41.641040988001, -99.365720623)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
162	NM	New Mexico	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	28.7	%	Percentage	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
163	MO	Missouri	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.325	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
164	VT	Vermont	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2.75	$	Dollars	(43.625381239, -72.517640791)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
165	NE	Nebraska	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.434	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
166	WY	Wyoming	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.08	$	Dollars	(43.235541343, -108.109830353)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
167	SD	South Dakota	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.53	$	Dollars	(44.353130053, -100.373530637)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
168	KS	Kansas	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
169	WY	Wyoming	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	160.3		Pack	(43.235541343, -108.109830353)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
170	LA	Louisiana	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.36	$	Dollars	(31.312660644, -92.445680071)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
171	NJ	New Jersey	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	29.3		Pack	(40.130570048, -74.273691288)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
172	CT	Connecticut	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.318	$	Dollars	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
173	ND	North Dakota	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	8705686	$	Dollars	(47.475319779, -100.118421049)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
174	SC	South Carolina	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.57	$	Dollars	(33.998821303, -81.045371207)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
175	MT	Montana	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.18	$	Dollars	(47.066528972, -109.424420645)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
176	KY	Kentucky	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.306	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
177	MS	Mississippi	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	37.3	%	Percentage	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
178	IL	Illinois	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	31.5		Pack	(40.485010283, -88.997710178)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
179	TN	Tennessee	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.62	$	Dollars	(35.68094058, -85.774490914)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
180	OK	Oklahoma	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	36185928	$	Dollars	(35.472031356, -97.521070214)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
181	IA	Iowa	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.432	$	Dollars	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
182	DE	Delaware	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.6	%	Percentage	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
183	MT	Montana	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.1	%	Percentage	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
184	CO	Colorado	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.13	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
185	AZ	Arizona	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	169626199	$	Dollars	(34.86597028, -111.763811277)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
186	IN	Indiana	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.466	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
187	MA	Massachusetts	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	553737951	$	Dollars	(42.27687047, -72.082690675)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
188	NM	New Mexico	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	15319000	$	Dollars	(34.520880952, -106.240580985)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
189	AL	Alabama	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.165	$	Dollars	(32.840571122, -86.631860762)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
190	FL	Florida	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	430165803	$	Dollars	(28.932040377, -81.928960539)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
191	MS	Mississippi	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	117.1		Pack	(32.745510099, -89.538030825)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
192	NJ	New Jersey	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	48.7	%	Percentage	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
193	CO	Colorado	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.873	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
194	DC	District of Columbia	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.14	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
195	NV	Nevada	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.02	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
196	IL	Illinois	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
197	DE	Delaware	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.48	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
198	NM	New Mexico	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.91	$	Dollars	(34.520880952, -106.240580985)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
199	DE	Delaware	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	12236000	$	Dollars	(39.008830667, -75.577741168)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
200	MN	Minnesota	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	4.436	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
201	NH	New Hampshire	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	146.2		Pack	(43.655950113, -71.50036092)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
202	KS	Kansas	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.48	$	Dollars	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
203	OR	Oregon	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.33	$	Dollars	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
204	MO	Missouri	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	57975000	$	Dollars	(38.635790776, -92.566300053)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
205	NM	New Mexico	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
206	WA	Washington	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.459	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
207	AR	Arkansas	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.936	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
208	SC	South Carolina	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	28724528	$	Dollars	(33.998821303, -81.045371207)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
209	SC	South Carolina	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	121.5		Pack	(33.998821303, -81.045371207)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
210	PA	Pennsylvania	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.909	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
211	WY	Wyoming	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	20549408	$	Dollars	(43.235541343, -108.109830353)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
212	CO	Colorado	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.44	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
213	NC	North Carolina	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	113.1		Pack	(35.466220975, -79.159250463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
214	NV	Nevada	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.8	$	Dollars	(39.49324039, -117.071840564)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
215	NC	North Carolina	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	154.4		Pack	(35.466220975, -79.159250463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
216	CT	Connecticut	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2	$	Dollars	(41.56266102, -72.649840952)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
217	KS	Kansas	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.365	$	Dollars	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
218	MA	Massachusetts	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	3.51	$	Dollars	(42.27687047, -72.082690675)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
219	TN	Tennessee	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.815	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
220	KS	Kansas	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	53990126	$	Dollars	(38.3477403, -98.200781227)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
221	NE	Nebraska	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.498	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
222	FL	Florida	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.579	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
223	AR	Arkansas	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	108.7		Pack	(34.748650124, -92.274490743)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
224	PA	Pennsylvania	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	86.8		Pack	(40.793730152, -77.860700294)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
225	MD	Maryland	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.1	$	Dollars	(39.290580964, -76.609260111)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
226	AR	Arkansas	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	54.2		Pack	(34.748650124, -92.274490743)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
227	MS	Mississippi	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	106		Pack	(32.745510099, -89.538030825)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
228	UT	Utah	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	25.5	%	Percentage	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
229	NE	Nebraska	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.34	$	Dollars	(41.641040988001, -99.365720623)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
230	NM	New Mexico	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	20521817	$	Dollars	(34.520880952, -106.240580985)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
231	NY	New York	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.39	$	Dollars	(42.827001032, -75.543970427)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
232	CT	Connecticut	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.56	$	Dollars	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
233	CO	Colorado	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31	%	Percentage	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
234	DC	District of Columbia	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.51	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
235	DC	District of Columbia	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.811	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
236	SD	South Dakota	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(44.353130053, -100.373530637)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
237	VT	Vermont	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	120.9		Pack	(43.625381239, -72.517640791)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
238	OR	Oregon	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	44.7		Pack	(44.567449424, -120.155031326)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
239	UT	Utah	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	42.3		Pack	(39.360700171, -111.587130635)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
240	SD	South Dakota	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.506	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
241	GA	Georgia	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.789	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
242	AL	Alabama	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.688	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
243	WI	Wisconsin	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35.7	%	Percentage	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
244	IL	Illinois	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	7.396	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
245	ND	North Dakota	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.975	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
246	FL	Florida	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.579	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
247	WA	Washington	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.726	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
248	VT	Vermont	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.93	$	Dollars	(43.625381239, -72.517640791)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
249	OK	Oklahoma	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.04	$	Dollars	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
250	MN	Minnesota	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	4.6	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
251	ND	North Dakota	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	12309345	$	Dollars	(47.475319779, -100.118421049)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
252	IN	Indiana	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.478	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
253	MA	Massachusetts	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	274467097	$	Dollars	(42.27687047, -72.082690675)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
254	KS	Kansas	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	38.2	%	Percentage	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
255	PA	Pennsylvania	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.34	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
256	KY	Kentucky	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	171.2		Pack	(37.645970271, -84.774971048)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
257	DE	Delaware	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	44.9	%	Percentage	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
258	CO	Colorado	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	130.5		Pack	(38.843840757, -106.133610921)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
259	RI	Rhode Island	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.21	$	Dollars	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
260	CA	California	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35	%	Percentage	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
261	PA	Pennsylvania	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.9	%	Percentage	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
262	AK	Alaska	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.16	$	Dollars	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
263	NC	North Carolina	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.358	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
264	PA	Pennsylvania	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.8	%	Percentage	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
265	IN	Indiana	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.995	$	Dollars	(39.766910452, -86.149960194)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
266	ND	North Dakota	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.55	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
267	MD	Maryland	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	137.1		Pack	(39.290580964, -76.609260111)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
268	NE	Nebraska	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.326	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
269	ID	Idaho	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.18	$	Dollars	(43.682630005, -114.363730042)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
270	DE	Delaware	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
271	NH	New Hampshire	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.17	$	Dollars	(43.655950113, -71.50036092)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
272	MI	Michigan	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.634	$	Dollars	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
273	DE	Delaware	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	17.4	%	Percentage	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
274	IL	Illinois	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.28	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
275	KS	Kansas	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	29740692	$	Dollars	(38.3477403, -98.200781227)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
276	GA	Georgia	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	86596441	$	Dollars	(32.839681093, -83.627580346)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
277	AK	Alaska	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	63.7		Pack	(64.845079957001, -147.722059036)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
278	WV	West Virginia	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.501	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
279	TN	Tennessee	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.13	$	Dollars	(35.68094058, -85.774490914)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
280	IN	Indiana	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	173		Pack	(39.766910452, -86.149960194)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
281	WY	Wyoming	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.16	$	Dollars	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
282	KY	Kentucky	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.69	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
283	CT	Connecticut	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	53.1		Pack	(41.56266102, -72.649840952)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
284	MO	Missouri	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	39.1	%	Percentage	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
285	CT	Connecticut	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.56	$	Dollars	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
286	FL	Florida	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	119.5		Pack	(28.932040377, -81.928960539)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
287	MT	Montana	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	86.6		Pack	(47.066528972, -109.424420645)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
288	NM	New Mexico	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.67	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
289	NC	North Carolina	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.02	$	Dollars	(35.466220975, -79.159250463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
290	KS	Kansas	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.11	$	Dollars	(38.3477403, -98.200781227)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
291	AK	Alaska	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	78.6		Pack	(64.845079957001, -147.722059036)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
292	HI	Hawaii	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.33	$	Dollars	(21.304850435, -157.857749403)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
293	VA	Virginia	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.025	$	Dollars	(37.542680674, -78.457890463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
294	WI	Wisconsin	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29.7	%	Percentage	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
295	AR	Arkansas	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	53.5	%	Percentage	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
296	HI	Hawaii	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	104433576	$	Dollars	(21.304850435, -157.857749403)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
297	OH	Ohio	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	197352000	$	Dollars	(40.060210141, -82.404260056)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
298	ID	Idaho	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	15739152	$	Dollars	(43.682630005, -114.363730042)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
299	NJ	New Jersey	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.8	%	Percentage	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
300	DE	Delaware	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.459	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
301	IN	Indiana	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.995	$	Dollars	(39.766910452, -86.149960194)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
302	WI	Wisconsin	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	54.7	%	Percentage	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
303	UT	Utah	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.695	$	Dollars	(39.360700171, -111.587130635)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
304	NM	New Mexico	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	88.2		Pack	(34.520880952, -106.240580985)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
305	NJ	New Jersey	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.27	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
306	ID	Idaho	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.071	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
307	UT	Utah	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.71	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
308	LA	Louisiana	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.41	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
309	NM	New Mexico	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.01	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
310	IA	Iowa	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.36	$	Dollars	(42.469400913, -93.816490556)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
311	NJ	New Jersey	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.41	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
312	MT	Montana	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.16	$	Dollars	(47.066528972, -109.424420645)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
313	CA	California	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.87	$	Dollars	(37.638640123, -120.999999538)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
314	OH	Ohio	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.1	%	Percentage	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
315	HI	Hawaii	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	48.9		Pack	(21.304850435, -157.857749403)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
316	MA	Massachusetts	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	423522384	$	Dollars	(42.27687047, -72.082690675)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
317	WV	West Virginia	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.752	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
318	KS	Kansas	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.3	$	Dollars	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
319	AR	Arkansas	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	38.9	%	Percentage	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
320	DE	Delaware	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	70.1		Pack	(39.008830667, -75.577741168)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
321	AR	Arkansas	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	206311982	$	Dollars	(34.748650124, -92.274490743)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
322	SC	South Carolina	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.07	$	Dollars	(33.998821303, -81.045371207)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
323	PA	Pennsylvania	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	95.4		Pack	(40.793730152, -77.860700294)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
324	MA	Massachusetts	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.618	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
325	IA	Iowa	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	36.4	%	Percentage	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
326	ND	North Dakota	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.598	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
327	HI	Hawaii	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.635	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
328	IA	Iowa	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.7	$	Dollars	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
329	NC	North Carolina	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.447	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
330	GA	Georgia	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.76	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
331	CO	Colorado	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	85.4		Pack	(38.843840757, -106.133610921)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
332	CO	Colorado	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	61731047	$	Dollars	(38.843840757, -106.133610921)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
333	NC	North Carolina	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	227.3		Pack	(35.466220975, -79.159250463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
334	SD	South Dakota	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31.4	%	Percentage	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
335	UT	Utah	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	10380880	$	Dollars	(39.360700171, -111.587130635)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
336	IA	Iowa	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	50394103	$	Dollars	(42.469400913, -93.816490556)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
337	VT	Vermont	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	122.6		Pack	(43.625381239, -72.517640791)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
338	UT	Utah	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	25898218	$	Dollars	(39.360700171, -111.587130635)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
339	MO	Missouri	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.9	%	Percentage	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
340	DE	Delaware	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.14	$	Dollars	(39.008830667, -75.577741168)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
341	HI	Hawaii	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	47.7	%	Percentage	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
342	IL	Illinois	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.98	$	Dollars	(40.485010283, -88.997710178)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
343	AK	Alaska	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2	$	Dollars	(64.845079957001, -147.722059036)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
344	OH	Ohio	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	288577567	$	Dollars	(40.060210141, -82.404260056)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
345	NH	New Hampshire	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.78	$	Dollars	(43.655950113, -71.50036092)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
346	NM	New Mexico	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.66	$	Dollars	(34.520880952, -106.240580985)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
347	MD	Maryland	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	43.5	%	Percentage	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
348	TN	Tennessee	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	118.9		Pack	(35.68094058, -85.774490914)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
349	NE	Nebraska	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.695	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
350	MS	Mississippi	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.17	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
351	MA	Massachusetts	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	7.505	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
352	MD	Maryland	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	28.6	%	Percentage	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
353	KS	Kansas	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	32.6	%	Percentage	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
354	SC	South Carolina	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.15	$	Dollars	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
355	IA	Iowa	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.31	$	Dollars	(42.469400913, -93.816490556)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
356	NE	Nebraska	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.03	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
357	UT	Utah	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.23	$	Dollars	(39.360700171, -111.587130635)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
358	FL	Florida	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.21	$	Dollars	(28.932040377, -81.928960539)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
359	ND	North Dakota	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.78	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
360	AK	Alaska	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35.6	%	Percentage	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
361	FL	Florida	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	123.6		Pack	(28.932040377, -81.928960539)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
362	AR	Arkansas	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	35848433	$	Dollars	(34.748650124, -92.274490743)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
363	AK	Alaska	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	13450527	$	Dollars	(64.845079957001, -147.722059036)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
364	NY	New York	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	108.9		Pack	(42.827001032, -75.543970427)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
365	NE	Nebraska	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	28.5	%	Percentage	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
366	AK	Alaska	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	16377954	$	Dollars	(64.845079957001, -147.722059036)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
367	OR	Oregon	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	84.2		Pack	(44.567449424, -120.155031326)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
368	VT	Vermont	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31.5	%	Percentage	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
369	IN	Indiana	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	23.2	%	Percentage	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
370	CO	Colorado	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	59822164	$	Dollars	(38.843840757, -106.133610921)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
371	OK	Oklahoma	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	58909612	$	Dollars	(35.472031356, -97.521070214)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
372	NH	New Hampshire	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.11	$	Dollars	(43.655950113, -71.50036092)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
373	VA	Virginia	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.3	$	Dollars	(37.542680674, -78.457890463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
374	WV	West Virginia	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.478	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
375	MI	Michigan	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	592743600	$	Dollars	(44.661319543001, -84.71439027)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
376	NY	New York	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	411610000	$	Dollars	(42.827001032, -75.543970427)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
377	WA	Washington	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.165	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
378	MA	Massachusetts	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35.4	%	Percentage	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
379	IA	Iowa	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	60490333	$	Dollars	(42.469400913, -93.816490556)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
380	MN	Minnesota	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.38	$	Dollars	(46.355648736, -94.794200503)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
381	NE	Nebraska	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	44748964	$	Dollars	(41.641040988001, -99.365720623)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
382	MI	Michigan	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.37	$	Dollars	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
383	ID	Idaho	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	28.4	%	Percentage	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
384	AK	Alaska	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.08	$	Dollars	(64.845079957001, -147.722059036)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
385	RI	Rhode Island	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.322	$	Dollars	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
386	AL	Alabama	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	104.9		Pack	(32.840571122, -86.631860762)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
387	MS	Mississippi	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.984	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
388	HI	Hawaii	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	77541842	$	Dollars	(21.304850435, -157.857749403)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
389	DE	Delaware	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.993	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
390	WY	Wyoming	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	24084000	$	Dollars	(43.235541343, -108.109830353)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
391	ND	North Dakota	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	20870634	$	Dollars	(47.475319779, -100.118421049)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
392	NM	New Mexico	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	32	%	Percentage	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
393	UT	Utah	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.71	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
394	MT	Montana	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.476	$	Dollars	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
395	OR	Oregon	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	32.8	%	Percentage	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
396	CT	Connecticut	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.45	$	Dollars	(41.56266102, -72.649840952)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
397	PA	Pennsylvania	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34	%	Percentage	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
398	MT	Montana	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.657	$	Dollars	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
399	FL	Florida	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	425732302	$	Dollars	(28.932040377, -81.928960539)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
400	MS	Mississippi	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	52497860	$	Dollars	(32.745510099, -89.538030825)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
401	AL	Alabama	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.504	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
402	OK	Oklahoma	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.03	$	Dollars	(35.472031356, -97.521070214)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
403	VT	Vermont	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.019	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
404	SD	South Dakota	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	43.8		Pack	(44.353130053, -100.373530637)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
405	MA	Massachusetts	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	148323000	$	Dollars	(42.27687047, -72.082690675)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
406	WI	Wisconsin	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.62	$	Dollars	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
407	MN	Minnesota	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.26	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
408	WV	West Virginia	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.1	%	Percentage	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
409	CT	Connecticut	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.42	$	Dollars	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
410	WV	West Virginia	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	39	%	Percentage	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
411	SD	South Dakota	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	14943000	$	Dollars	(44.353130053, -100.373530637)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
412	MD	Maryland	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.461	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
413	CA	California	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30	%	Percentage	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
414	TX	Texas	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.747	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
415	WA	Washington	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	86.1		Pack	(47.522278629, -120.47001079)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
416	OR	Oregon	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.48	$	Dollars	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
417	MS	Mississippi	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.539	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
418	VA	Virginia	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.025	$	Dollars	(37.542680674, -78.457890463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
419	SD	South Dakota	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.4	%	Percentage	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
420	NJ	New Jersey	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	25.8		Pack	(40.130570048, -74.273691288)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
421	PA	Pennsylvania	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	346045000	$	Dollars	(40.793730152, -77.860700294)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
422	MI	Michigan	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.64	$	Dollars	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
423	MA	Massachusetts	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.056	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
424	OK	Oklahoma	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	71.3		Pack	(35.472031356, -97.521070214)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
425	MO	Missouri	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.04	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
426	LA	Louisiana	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	125960220	$	Dollars	(31.312660644, -92.445680071)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
427	TX	Texas	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	1330330418	$	Dollars	(31.827240407, -99.426770206)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
428	AZ	Arizona	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.13	$	Dollars	(34.86597028, -111.763811277)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
429	NY	New York	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	14.6		Pack	(42.827001032, -75.543970427)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
430	NJ	New Jersey	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	49	%	Percentage	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
431	HI	Hawaii	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35.3	%	Percentage	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
432	NV	Nevada	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.8	$	Dollars	(39.49324039, -117.071840564)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
433	MA	Massachusetts	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	42.5	%	Percentage	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
434	OH	Ohio	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.23	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
435	AK	Alaska	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	52702165	$	Dollars	(64.845079957001, -147.722059036)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
436	WA	Washington	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	125013254	$	Dollars	(47.522278629, -120.47001079)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
437	SD	South Dakota	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.22	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
438	ID	Idaho	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.38	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
439	MD	Maryland	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.36	$	Dollars	(39.290580964, -76.609260111)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
440	KY	Kentucky	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	19.3	%	Percentage	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
441	AL	Alabama	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.234	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
442	WY	Wyoming	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	6331000	$	Dollars	(43.235541343, -108.109830353)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
443	IN	Indiana	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.583	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
444	LA	Louisiana	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.36	$	Dollars	(31.312660644, -92.445680071)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
445	PA	Pennsylvania	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.195	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
446	MN	Minnesota	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	85350189	$	Dollars	(46.355648736, -94.794200503)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
447	MT	Montana	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.34	$	Dollars	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
448	IA	Iowa	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.36	$	Dollars	(42.469400913, -93.816490556)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
449	OR	Oregon	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.67	$	Dollars	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
450	VT	Vermont	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	36.3		Pack	(43.625381239, -72.517640791)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
451	ND	North Dakota	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29.2	%	Percentage	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
452	NM	New Mexico	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	10731000	$	Dollars	(34.520880952, -106.240580985)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
453	WY	Wyoming	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.4	%	Percentage	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
454	WY	Wyoming	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	6033000	$	Dollars	(43.235541343, -108.109830353)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
455	OR	Oregon	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.04	$	Dollars	(44.567449424, -120.155031326)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
456	SC	South Carolina	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	41.8	%	Percentage	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
457	NC	North Carolina	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.8	%	Percentage	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
458	WI	Wisconsin	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.53	$	Dollars	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
459	WA	Washington	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.815	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
460	MA	Massachusetts	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.76	$	Dollars	(42.27687047, -72.082690675)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
461	GA	Georgia	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	22.7	%	Percentage	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
462	MN	Minnesota	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.476	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
463	OK	Oklahoma	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.03	$	Dollars	(35.472031356, -97.521070214)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
464	WV	West Virginia	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.035	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
465	DE	Delaware	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.193	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
466	AK	Alaska	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	46021896	$	Dollars	(64.845079957001, -147.722059036)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
467	AR	Arkansas	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.873	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
468	MO	Missouri	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.17	$	Dollars	(38.635790776, -92.566300053)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
469	DC	District of Columbia	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	14.8		Pack	(38.890371385, -77.031961127)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
470	NJ	New Jersey	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	53.8	%	Percentage	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
471	OH	Ohio	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.525	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
472	IL	Illinois	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.058	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
473	RI	Rhode Island	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.37	$	Dollars	(41.708280193, -71.522470314)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
474	GA	Georgia	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	131.2		Pack	(32.839681093, -83.627580346)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
475	ND	North Dakota	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
476	AK	Alaska	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.16	$	Dollars	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
477	ID	Idaho	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31.2	%	Percentage	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
478	AK	Alaska	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.591	$	Dollars	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
479	AZ	Arizona	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.18	$	Dollars	(34.86597028, -111.763811277)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
480	MI	Michigan	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.11	$	Dollars	(44.661319543001, -84.71439027)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
481	OH	Ohio	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	100		Pack	(40.060210141, -82.404260056)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
482	VT	Vermont	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(43.625381239, -72.517640791)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
483	MO	Missouri	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	105034591	$	Dollars	(38.635790776, -92.566300053)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
484	ND	North Dakota	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31.6	%	Percentage	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
485	CT	Connecticut	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	3.4	$	Dollars	(41.56266102, -72.649840952)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
486	KY	Kentucky	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.6	$	Dollars	(37.645970271, -84.774971048)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
487	WV	West Virginia	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	23.4	%	Percentage	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
488	MA	Massachusetts	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.51	$	Dollars	(42.27687047, -72.082690675)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
489	DC	District of Columbia	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	82.6		Pack	(38.890371385, -77.031961127)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
490	OH	Ohio	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.58	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
491	NC	North Carolina	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.05	$	Dollars	(35.466220975, -79.159250463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
492	AZ	Arizona	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.621	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
493	UT	Utah	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.39	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
494	PA	Pennsylvania	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	252983000	$	Dollars	(40.793730152, -77.860700294)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
495	OR	Oregon	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.18	$	Dollars	(44.567449424, -120.155031326)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
496	MD	Maryland	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	33.4	%	Percentage	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
497	NC	North Carolina	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.18	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
498	IN	Indiana	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	133.3		Pack	(39.766910452, -86.149960194)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
499	NC	North Carolina	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.591	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
500	IA	Iowa	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	94.4		Pack	(42.469400913, -93.816490556)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
501	MI	Michigan	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	267058000	$	Dollars	(44.661319543001, -84.71439027)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
502	OH	Ohio	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	50.8		Pack	(40.060210141, -82.404260056)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
503	AZ	Arizona	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	296712275	$	Dollars	(34.86597028, -111.763811277)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
504	AR	Arkansas	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.721	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
505	CO	Colorado	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.85	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
506	MA	Massachusetts	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.1	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
507	VT	Vermont	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.6	%	Percentage	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
508	MI	Michigan	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	45.9	%	Percentage	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
509	WV	West Virginia	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	28102000	$	Dollars	(38.665510202, -80.712640135)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
510	RI	Rhode Island	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	34147000	$	Dollars	(41.708280193, -71.522470314)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
511	KS	Kansas	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.79	$	Dollars	(38.3477403, -98.200781227)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
512	MN	Minnesota	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	119.4		Pack	(46.355648736, -94.794200503)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
513	DC	District of Columbia	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	60.3	%	Percentage	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
514	LA	Louisiana	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	28	%	Percentage	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
515	MD	Maryland	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.907	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
516	UT	Utah	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.16	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
517	AK	Alaska	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.08	$	Dollars	(64.845079957001, -147.722059036)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
518	DE	Delaware	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.14	$	Dollars	(39.008830667, -75.577741168)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
519	NE	Nebraska	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.21	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
520	KS	Kansas	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	48.3	%	Percentage	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
521	KY	Kentucky	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.03	$	Dollars	(37.645970271, -84.774971048)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
522	NC	North Carolina	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	19426000	$	Dollars	(35.466220975, -79.159250463)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
523	CA	California	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	251614000	$	Dollars	(37.638640123, -120.999999538)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
524	FL	Florida	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	95.9		Pack	(28.932040377, -81.928960539)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
525	DC	District of Columbia	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	17420000	$	Dollars	(38.890371385, -77.031961127)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
526	VA	Virginia	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	16.9	%	Percentage	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
527	AZ	Arizona	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	397172122	$	Dollars	(34.86597028, -111.763811277)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
528	DC	District of Columbia	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	20488000	$	Dollars	(38.890371385, -77.031961127)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
529	FL	Florida	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.729	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
530	AL	Alabama	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
531	GA	Georgia	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.538	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
532	PA	Pennsylvania	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.31	$	Dollars	(40.793730152, -77.860700294)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
533	NH	New Hampshire	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	25.4	%	Percentage	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
534	ID	Idaho	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	78.9		Pack	(43.682630005, -114.363730042)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
535	WV	West Virginia	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.25	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
536	NV	Nevada	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	44.3	%	Percentage	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
537	TN	Tennessee	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.59	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
538	VT	Vermont	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	12040932	$	Dollars	(43.625381239, -72.517640791)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
539	MS	Mississippi	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.355	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
540	MI	Michigan	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	46.7		Pack	(44.661319543001, -84.71439027)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
541	ID	Idaho	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.091	$	Dollars	(43.682630005, -114.363730042)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
542	FL	Florida	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	33.4	%	Percentage	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
543	VT	Vermont	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.77	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
544	DC	District of Columbia	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	50.8		Pack	(38.890371385, -77.031961127)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
545	NY	New York	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.5	%	Percentage	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
546	OK	Oklahoma	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.23	$	Dollars	(35.472031356, -97.521070214)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
547	IL	Illinois	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.98	$	Dollars	(40.485010283, -88.997710178)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
548	ID	Idaho	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.57	$	Dollars	(43.682630005, -114.363730042)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
549	ME	Maine	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.16	$	Dollars	(45.254228894001, -68.985031336)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
550	LA	Louisiana	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	142.7		Pack	(31.312660644, -92.445680071)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
551	NV	Nevada	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.4	%	Percentage	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
552	WI	Wisconsin	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.25	$	Dollars	(44.393191174, -89.816370742)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
553	SD	South Dakota	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	68.7		Pack	(44.353130053, -100.373530637)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
554	NY	New York	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.536	$	Dollars	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
555	WV	West Virginia	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	35562000	$	Dollars	(38.665510202, -80.712640135)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
556	NM	New Mexico	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	85115670	$	Dollars	(34.520880952, -106.240580985)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
557	KS	Kansas	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.239	$	Dollars	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
558	ID	Idaho	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	115.2		Pack	(43.682630005, -114.363730042)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
559	ND	North Dakota	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.389	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
560	AR	Arkansas	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.584	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
561	LA	Louisiana	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.84	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
562	HI	Hawaii	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.18	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
563	HI	Hawaii	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.153	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
564	NH	New Hampshire	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.747	$	Dollars	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
565	ND	North Dakota	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.45	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
566	OR	Oregon	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.18	$	Dollars	(44.567449424, -120.155031326)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
567	OK	Oklahoma	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.23	$	Dollars	(35.472031356, -97.521070214)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
568	KY	Kentucky	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.6	$	Dollars	(37.645970271, -84.774971048)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
569	KY	Kentucky	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.905	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
570	MA	Massachusetts	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	47.3	%	Percentage	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
571	WV	West Virginia	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	165050460	$	Dollars	(38.665510202, -80.712640135)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
572	WY	Wyoming	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.24	$	Dollars	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
573	NV	Nevada	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.19	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
574	CT	Connecticut	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.29	$	Dollars	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
575	SC	South Carolina	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29.7	%	Percentage	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
576	MT	Montana	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.7	$	Dollars	(47.066528972, -109.424420645)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
577	VT	Vermont	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
578	CT	Connecticut	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	114506710	$	Dollars	(41.56266102, -72.649840952)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
579	LA	Louisiana	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.75	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
580	NC	North Carolina	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	217		Pack	(35.466220975, -79.159250463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
581	UT	Utah	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.372	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
582	IN	Indiana	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.155	$	Dollars	(39.766910452, -86.149960194)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
583	SD	South Dakota	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	7360000	$	Dollars	(44.353130053, -100.373530637)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
584	NE	Nebraska	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.34	$	Dollars	(41.641040988001, -99.365720623)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
585	ID	Idaho	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.07	$	Dollars	(43.682630005, -114.363730042)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
586	ID	Idaho	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.57	$	Dollars	(43.682630005, -114.363730042)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
587	AZ	Arizona	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	25.8	%	Percentage	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
588	MN	Minnesota	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	61451715	$	Dollars	(46.355648736, -94.794200503)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
589	NC	North Carolina	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	19.9	%	Percentage	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
590	VT	Vermont	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	57330405	$	Dollars	(43.625381239, -72.517640791)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
591	DC	District of Columbia	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	23219000	$	Dollars	(38.890371385, -77.031961127)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
592	NH	New Hampshire	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.578	$	Dollars	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
593	IN	Indiana	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.1	%	Percentage	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
594	VT	Vermont	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	8.414	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
595	NM	New Mexico	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	18.9	%	Percentage	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
596	IN	Indiana	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.602	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
597	AZ	Arizona	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	107.1		Pack	(34.86597028, -111.763811277)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
598	MI	Michigan	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.39	$	Dollars	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
599	NV	Nevada	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.81	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
600	IN	Indiana	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.19	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
601	NH	New Hampshire	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	51.5	%	Percentage	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
602	KY	Kentucky	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	15938000	$	Dollars	(37.645970271, -84.774971048)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
603	ND	North Dakota	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	23	%	Percentage	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
604	UT	Utah	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	40.1		Pack	(39.360700171, -111.587130635)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
605	IN	Indiana	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	417532271	$	Dollars	(39.766910452, -86.149960194)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
606	AZ	Arizona	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	36.9	%	Percentage	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
607	NC	North Carolina	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	40052354	$	Dollars	(35.466220975, -79.159250463)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
608	MD	Maryland	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	349725701	$	Dollars	(39.290580964, -76.609260111)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
609	ID	Idaho	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	55.9		Pack	(43.682630005, -114.363730042)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
610	AL	Alabama	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
611	CT	Connecticut	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	50.4	%	Percentage	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
612	MS	Mississippi	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	141054278	$	Dollars	(32.745510099, -89.538030825)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
613	VT	Vermont	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29	%	Percentage	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
614	LA	Louisiana	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.75	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
615	IN	Indiana	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	411617471	$	Dollars	(39.766910452, -86.149960194)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
616	FL	Florida	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.398	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
617	CT	Connecticut	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	90454000	$	Dollars	(41.56266102, -72.649840952)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
618	CA	California	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	33.1		Pack	(37.638640123, -120.999999538)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
619	CT	Connecticut	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	75483000	$	Dollars	(41.56266102, -72.649840952)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
620	AL	Alabama	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.815	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
621	MD	Maryland	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.13	$	Dollars	(39.290580964, -76.609260111)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
622	NM	New Mexico	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.92	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
623	OH	Ohio	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.097	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
624	WY	Wyoming	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.327	$	Dollars	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
625	AR	Arkansas	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.98	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
626	GA	Georgia	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.38	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
627	KS	Kansas	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.16	$	Dollars	(38.3477403, -98.200781227)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
628	VA	Virginia	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	102.1		Pack	(37.542680674, -78.457890463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
629	IN	Indiana	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.155	$	Dollars	(39.766910452, -86.149960194)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
630	VT	Vermont	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.19	$	Dollars	(43.625381239, -72.517640791)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
631	ID	Idaho	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.091	$	Dollars	(43.682630005, -114.363730042)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
632	SC	South Carolina	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.23	$	Dollars	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
633	AZ	Arizona	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.622	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
634	ME	Maine	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.16	$	Dollars	(45.254228894001, -68.985031336)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
635	ND	North Dakota	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	18450952	$	Dollars	(47.475319779, -100.118421049)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
636	VT	Vermont	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34	%	Percentage	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
637	NJ	New Jersey	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	7.38	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
638	PA	Pennsylvania	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.6	$	Dollars	(40.793730152, -77.860700294)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
639	MA	Massachusetts	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	121.4		Pack	(42.27687047, -72.082690675)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
640	IL	Illinois	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	28.7	%	Percentage	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
641	TN	Tennessee	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	78338596	$	Dollars	(35.68094058, -85.774490914)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
642	CT	Connecticut	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.856	$	Dollars	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
643	FL	Florida	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.937	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
644	NC	North Carolina	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.676	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
645	IL	Illinois	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	7.549	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
646	LA	Louisiana	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	91444720	$	Dollars	(31.312660644, -92.445680071)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
647	NJ	New Jersey	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29.2	%	Percentage	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
648	WI	Wisconsin	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.3	$	Dollars	(44.393191174, -89.816370742)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
649	NC	North Carolina	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	124.9		Pack	(35.466220975, -79.159250463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
650	MD	Maryland	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.719	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
651	NC	North Carolina	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	251193060	$	Dollars	(35.466220975, -79.159250463)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
652	PA	Pennsylvania	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	40.2	%	Percentage	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
653	MA	Massachusetts	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	418448784	$	Dollars	(42.27687047, -72.082690675)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
654	MN	Minnesota	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.26	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
655	NE	Nebraska	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	61.8		Pack	(41.641040988001, -99.365720623)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
656	AR	Arkansas	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	114.8		Pack	(34.748650124, -92.274490743)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
657	NH	New Hampshire	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	158		Pack	(43.655950113, -71.50036092)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
658	TX	Texas	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.41	$	Dollars	(31.827240407, -99.426770206)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
659	MD	Maryland	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.01	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
660	OR	Oregon	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	79269435	$	Dollars	(44.567449424, -120.155031326)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
661	OH	Ohio	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	215017000	$	Dollars	(40.060210141, -82.404260056)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
662	AL	Alabama	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.685	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
663	UT	Utah	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.046	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
664	MO	Missouri	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.1	%	Percentage	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
665	RI	Rhode Island	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	94.1		Pack	(41.708280193, -71.522470314)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
666	MA	Massachusetts	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.2	%	Percentage	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
667	CT	Connecticut	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	40.7	%	Percentage	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
668	TX	Texas	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	108.9		Pack	(31.827240407, -99.426770206)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
669	IL	Illinois	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.99	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
670	IN	Indiana	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	114381404	$	Dollars	(39.766910452, -86.149960194)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
671	NE	Nebraska	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	63.2		Pack	(41.641040988001, -99.365720623)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
672	ND	North Dakota	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
673	RI	Rhode Island	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	91.9		Pack	(41.708280193, -71.522470314)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
674	WA	Washington	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	3.025	$	Dollars	(47.522278629, -120.47001079)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
675	SC	South Carolina	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.106	$	Dollars	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
676	KY	Kentucky	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	201.1		Pack	(37.645970271, -84.774971048)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
677	OH	Ohio	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.6	$	Dollars	(40.060210141, -82.404260056)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
678	IL	Illinois	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.5	%	Percentage	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
679	MO	Missouri	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	17.2	%	Percentage	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
680	TN	Tennessee	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.408	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
681	RI	Rhode Island	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	17872822	$	Dollars	(41.708280193, -71.522470314)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
682	VA	Virginia	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.094	$	Dollars	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
683	SC	South Carolina	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.569	$	Dollars	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
684	WI	Wisconsin	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	296060429	$	Dollars	(44.393191174, -89.816370742)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
685	TN	Tennessee	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	232877687	$	Dollars	(35.68094058, -85.774490914)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
686	ID	Idaho	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	23410260	$	Dollars	(43.682630005, -114.363730042)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
687	GA	Georgia	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.655	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
688	TN	Tennessee	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.37	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
689	OH	Ohio	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	24.8	%	Percentage	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
690	MD	Maryland	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	26.4		Pack	(39.290580964, -76.609260111)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
691	ND	North Dakota	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	9686868	$	Dollars	(47.475319779, -100.118421049)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
692	WY	Wyoming	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.896	$	Dollars	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
693	AL	Alabama	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
694	WV	West Virginia	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.55	$	Dollars	(38.665510202, -80.712640135)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
695	NY	New York	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.142	$	Dollars	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
696	RI	Rhode Island	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	36.9	%	Percentage	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
697	AK	Alaska	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	159.3		Pack	(64.845079957001, -147.722059036)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
698	NV	Nevada	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	17605891	$	Dollars	(39.49324039, -117.071840564)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
699	PA	Pennsylvania	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.34	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
700	MI	Michigan	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2	$	Dollars	(44.661319543001, -84.71439027)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
701	NJ	New Jersey	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	103		Pack	(40.130570048, -74.273691288)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
702	OR	Oregon	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	104373950	$	Dollars	(44.567449424, -120.155031326)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
703	NV	Nevada	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	19.4	%	Percentage	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
704	IN	Indiana	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.155	$	Dollars	(39.766910452, -86.149960194)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
705	AZ	Arizona	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	21.8		Pack	(34.86597028, -111.763811277)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
706	WA	Washington	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.537	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
707	VT	Vermont	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	24.1	%	Percentage	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
708	SC	South Carolina	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.23	$	Dollars	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
709	NY	New York	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.7	%	Percentage	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
710	ME	Maine	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.08	$	Dollars	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
711	MI	Michigan	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	138.8		Pack	(44.661319543001, -84.71439027)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
712	MN	Minnesota	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.48	$	Dollars	(46.355648736, -94.794200503)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
713	MN	Minnesota	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	43.9	%	Percentage	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
714	DE	Delaware	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	156.3		Pack	(39.008830667, -75.577741168)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
715	AL	Alabama	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	114		Pack	(32.840571122, -86.631860762)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
716	KS	Kansas	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
717	WV	West Virginia	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	33678000	$	Dollars	(38.665510202, -80.712640135)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
718	MS	Mississippi	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.34	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
719	SD	South Dakota	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	91.9		Pack	(44.353130053, -100.373530637)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
720	SC	South Carolina	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	18928116	$	Dollars	(33.998821303, -81.045371207)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
721	SD	South Dakota	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.68	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
722	OK	Oklahoma	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.634	$	Dollars	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
723	DC	District of Columbia	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.33	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
724	VA	Virginia	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.105	$	Dollars	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
725	WI	Wisconsin	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.53	$	Dollars	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
726	OR	Oregon	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.68	$	Dollars	(44.567449424, -120.155031326)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
727	NH	New Hampshire	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.639	$	Dollars	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
728	TX	Texas	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	1211322317	$	Dollars	(31.827240407, -99.426770206)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
729	SC	South Carolina	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	28554305	$	Dollars	(33.998821303, -81.045371207)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
730	MN	Minnesota	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31.1	%	Percentage	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
731	AR	Arkansas	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.2	%	Percentage	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
732	OK	Oklahoma	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35.8	%	Percentage	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
733	MA	Massachusetts	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	116		Pack	(42.27687047, -72.082690675)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
734	NV	Nevada	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	50229047	$	Dollars	(39.49324039, -117.071840564)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
735	NJ	New Jersey	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	612090375	$	Dollars	(40.130570048, -74.273691288)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
736	HI	Hawaii	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	61.2		Pack	(21.304850435, -157.857749403)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
737	MS	Mississippi	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.38	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
738	MS	Mississippi	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.18	$	Dollars	(32.745510099, -89.538030825)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
739	ME	Maine	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.213	$	Dollars	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
740	ND	North Dakota	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.44	$	Dollars	(47.475319779, -100.118421049)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
741	NM	New Mexico	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	101		Pack	(34.520880952, -106.240580985)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
742	KS	Kansas	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	25.3	%	Percentage	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
743	WV	West Virginia	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.662	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
744	CO	Colorado	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	53.1		Pack	(38.843840757, -106.133610921)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
745	TX	Texas	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	36.8	%	Percentage	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
746	TN	Tennessee	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	129.1		Pack	(35.68094058, -85.774490914)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
747	NH	New Hampshire	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	198896040	$	Dollars	(43.655950113, -71.50036092)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
748	NJ	New Jersey	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.619	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
749	AL	Alabama	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.405	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
750	MA	Massachusetts	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.42	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
751	NM	New Mexico	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.626	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
752	MT	Montana	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.32	$	Dollars	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
753	VA	Virginia	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	157.7		Pack	(37.542680674, -78.457890463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
754	SC	South Carolina	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	103.6		Pack	(33.998821303, -81.045371207)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
755	NY	New York	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	674204524	$	Dollars	(42.827001032, -75.543970427)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
756	CT	Connecticut	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.67	$	Dollars	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
757	HI	Hawaii	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	4.21	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
758	UT	Utah	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	6534971	$	Dollars	(39.360700171, -111.587130635)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
759	MO	Missouri	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.17	$	Dollars	(38.635790776, -92.566300053)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
760	TX	Texas	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.75	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
761	PA	Pennsylvania	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.533	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
762	TX	Texas	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	105.8		Pack	(31.827240407, -99.426770206)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
763	NC	North Carolina	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	22.8	%	Percentage	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
764	AL	Alabama	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	23.1	%	Percentage	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
765	VA	Virginia	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.025	$	Dollars	(37.542680674, -78.457890463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
766	GA	Georgia	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	23.4	%	Percentage	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
767	NY	New York	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	5.36	$	Dollars	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
768	AR	Arkansas	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.1775	$	Dollars	(34.748650124, -92.274490743)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
769	IA	Iowa	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	89210340	$	Dollars	(42.469400913, -93.816490556)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
770	KS	Kansas	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.466	$	Dollars	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
771	SC	South Carolina	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	137.2		Pack	(33.998821303, -81.045371207)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
772	RI	Rhode Island	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.71	$	Dollars	(41.708280193, -71.522470314)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
773	AL	Alabama	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.425	$	Dollars	(32.840571122, -86.631860762)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
774	CO	Colorado	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	40.6		Pack	(38.843840757, -106.133610921)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
775	NY	New York	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	64.5		Pack	(42.827001032, -75.543970427)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
776	IL	Illinois	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	653697190	$	Dollars	(40.485010283, -88.997710178)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
777	CA	California	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.87	$	Dollars	(37.638640123, -120.999999538)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
778	WV	West Virginia	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.51	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
779	NY	New York	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	10.376	$	Dollars	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
780	AR	Arkansas	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.455	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
781	IL	Illinois	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	33.6		Pack	(40.485010283, -88.997710178)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
782	AL	Alabama	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	22.5	%	Percentage	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
783	NV	Nevada	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.028	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
784	MD	Maryland	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	43.3	%	Percentage	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
785	GA	Georgia	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.483	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
786	IL	Illinois	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	167493000	$	Dollars	(40.485010283, -88.997710178)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
787	IA	Iowa	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	89889534	$	Dollars	(42.469400913, -93.816490556)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
788	OK	Oklahoma	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	110.8		Pack	(35.472031356, -97.521070214)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
789	LA	Louisiana	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.4	%	Percentage	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
790	PA	Pennsylvania	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	124		Pack	(40.793730152, -77.860700294)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
791	TN	Tennessee	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	32.6	%	Percentage	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
792	PA	Pennsylvania	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.34	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
793	WI	Wisconsin	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.4	%	Percentage	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
794	NE	Nebraska	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.03	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
795	TN	Tennessee	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.925	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
796	WV	West Virginia	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.21	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
797	AR	Arkansas	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.37	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
798	KY	Kentucky	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.678	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
799	NC	North Carolina	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.02	$	Dollars	(35.466220975, -79.159250463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
800	DE	Delaware	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	18.3	%	Percentage	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
801	WY	Wyoming	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.5	%	Percentage	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
802	KY	Kentucky	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
803	TN	Tennessee	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	42.3	%	Percentage	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
804	AR	Arkansas	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.21	$	Dollars	(34.748650124, -92.274490743)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
805	IA	Iowa	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	47075859	$	Dollars	(42.469400913, -93.816490556)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
806	MO	Missouri	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	46.2	%	Percentage	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
807	ME	Maine	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	136.5		Pack	(45.254228894001, -68.985031336)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
808	IA	Iowa	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	96051777	$	Dollars	(42.469400913, -93.816490556)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
809	IL	Illinois	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.58	$	Dollars	(40.485010283, -88.997710178)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
810	MS	Mississippi	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	112.1		Pack	(32.745510099, -89.538030825)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
811	MS	Mississippi	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.68	$	Dollars	(32.745510099, -89.538030825)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
812	AK	Alaska	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.45	$	Dollars	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
813	TN	Tennessee	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.738	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
814	ND	North Dakota	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	80.8		Pack	(47.475319779, -100.118421049)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
815	NJ	New Jersey	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	216604000	$	Dollars	(40.130570048, -74.273691288)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
816	MT	Montana	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.913	$	Dollars	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
817	IL	Illinois	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.99	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
818	MI	Michigan	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	123495000	$	Dollars	(44.661319543001, -84.71439027)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
819	KY	Kentucky	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.11	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
820	IL	Illinois	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	30.7		Pack	(40.485010283, -88.997710178)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
821	WY	Wyoming	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	5842000	$	Dollars	(43.235541343, -108.109830353)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
822	SD	South Dakota	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.92	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
823	PA	Pennsylvania	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.61	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
824	MO	Missouri	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.161	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
825	MS	Mississippi	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	124474160	$	Dollars	(32.745510099, -89.538030825)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
826	UT	Utah	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	47442128	$	Dollars	(39.360700171, -111.587130635)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
827	NJ	New Jersey	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	7.147	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
828	OH	Ohio	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	23.4	%	Percentage	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
829	CO	Colorado	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.05	$	Dollars	(38.843840757, -106.133610921)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
830	VA	Virginia	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.025	$	Dollars	(37.542680674, -78.457890463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
831	AK	Alaska	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	22	%	Percentage	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
832	HI	Hawaii	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	130994720	$	Dollars	(21.304850435, -157.857749403)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
833	TN	Tennessee	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	21.1	%	Percentage	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
834	WV	West Virginia	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.33	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
835	OR	Oregon	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.57	$	Dollars	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
836	GA	Georgia	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
837	WV	West Virginia	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	122.3		Pack	(38.665510202, -80.712640135)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
838	IN	Indiana	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	111199531	$	Dollars	(39.766910452, -86.149960194)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
839	MA	Massachusetts	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.316	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
840	DE	Delaware	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	125650238	$	Dollars	(39.008830667, -75.577741168)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
841	AR	Arkansas	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.486	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
842	ME	Maine	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	48.9		Pack	(45.254228894001, -68.985031336)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
843	WA	Washington	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	337777964	$	Dollars	(47.522278629, -120.47001079)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
844	VT	Vermont	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29.9	%	Percentage	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
845	IL	Illinois	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	44.1		Pack	(40.485010283, -88.997710178)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
846	IA	Iowa	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	77092980	$	Dollars	(42.469400913, -93.816490556)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
847	CT	Connecticut	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.26	$	Dollars	(41.56266102, -72.649840952)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
848	AR	Arkansas	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	126.5		Pack	(34.748650124, -92.274490743)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
849	NM	New Mexico	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.15	$	Dollars	(34.520880952, -106.240580985)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
850	MS	Mississippi	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.06	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
851	SD	South Dakota	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(44.353130053, -100.373530637)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
852	GA	Georgia	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
853	LA	Louisiana	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.11	$	Dollars	(31.312660644, -92.445680071)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
854	DE	Delaware	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.6	$	Dollars	(39.008830667, -75.577741168)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
855	MD	Maryland	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.358	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
856	MI	Michigan	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	130016000	$	Dollars	(44.661319543001, -84.71439027)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
857	PA	Pennsylvania	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.6	$	Dollars	(40.793730152, -77.860700294)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
858	TX	Texas	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.185	$	Dollars	(31.827240407, -99.426770206)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
859	GA	Georgia	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(32.839681093, -83.627580346)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
860	DC	District of Columbia	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	10873000	$	Dollars	(38.890371385, -77.031961127)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
861	RI	Rhode Island	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	129608951	$	Dollars	(41.708280193, -71.522470314)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
862	ME	Maine	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.39	$	Dollars	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
863	AR	Arkansas	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2575	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
864	WI	Wisconsin	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	47.6	%	Percentage	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
865	UT	Utah	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.755	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
866	DC	District of Columbia	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.51	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
867	AK	Alaska	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	9.018	$	Dollars	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
868	AL	Alabama	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	70950600	$	Dollars	(32.840571122, -86.631860762)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
869	MN	Minnesota	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.576	$	Dollars	(46.355648736, -94.794200503)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
870	DE	Delaware	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.887	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
871	WY	Wyoming	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	4614000	$	Dollars	(43.235541343, -108.109830353)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
872	NY	New York	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	123.9		Pack	(42.827001032, -75.543970427)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
873	MD	Maryland	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.16	$	Dollars	(39.290580964, -76.609260111)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
874	MI	Michigan	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.11	$	Dollars	(44.661319543001, -84.71439027)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
875	MA	Massachusetts	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	51.5	%	Percentage	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
876	ID	Idaho	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.58	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
877	NY	New York	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	38.5	%	Percentage	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
878	SC	South Carolina	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.46	$	Dollars	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
879	VA	Virginia	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.025	$	Dollars	(37.542680674, -78.457890463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
880	IA	Iowa	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.21	$	Dollars	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
881	CA	California	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.51	$	Dollars	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
882	IN	Indiana	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.945	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
883	HI	Hawaii	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.3	$	Dollars	(21.304850435, -157.857749403)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
884	TN	Tennessee	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	96.5		Pack	(35.68094058, -85.774490914)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
885	ID	Idaho	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	8492314	$	Dollars	(43.682630005, -114.363730042)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
886	AR	Arkansas	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	33.2	%	Percentage	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
887	NM	New Mexico	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(34.520880952, -106.240580985)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
888	MN	Minnesota	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.589	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
889	TX	Texas	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.185	$	Dollars	(31.827240407, -99.426770206)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
890	NJ	New Jersey	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.47	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
891	NJ	New Jersey	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	107.8		Pack	(40.130570048, -74.273691288)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
892	AL	Alabama	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(32.840571122, -86.631860762)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
893	NC	North Carolina	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	98.5		Pack	(35.466220975, -79.159250463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
894	NY	New York	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	4.35	$	Dollars	(42.827001032, -75.543970427)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
895	TN	Tennessee	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	283488219	$	Dollars	(35.68094058, -85.774490914)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
896	NE	Nebraska	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.755	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
897	DE	Delaware	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.44	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
898	NV	Nevada	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.8	$	Dollars	(39.49324039, -117.071840564)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
899	MN	Minnesota	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.609	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
900	TX	Texas	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.235	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
901	CA	California	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.2	%	Percentage	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
902	NV	Nevada	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.18	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
903	ME	Maine	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	132100000	$	Dollars	(45.254228894001, -68.985031336)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
904	MO	Missouri	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.18	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
905	WI	Wisconsin	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	50.3	%	Percentage	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
906	NJ	New Jersey	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	178888000	$	Dollars	(40.130570048, -74.273691288)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
907	DE	Delaware	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.55	$	Dollars	(39.008830667, -75.577741168)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
908	MS	Mississippi	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	70.3		Pack	(32.745510099, -89.538030825)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
909	OK	Oklahoma	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	119.9		Pack	(35.472031356, -97.521070214)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
910	WI	Wisconsin	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	113.5		Pack	(44.393191174, -89.816370742)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
911	AZ	Arizona	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.58	$	Dollars	(34.86597028, -111.763811277)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
912	OH	Ohio	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	172266000	$	Dollars	(40.060210141, -82.404260056)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
913	WI	Wisconsin	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	46.8	%	Percentage	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
914	IN	Indiana	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29.4	%	Percentage	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
915	AR	Arkansas	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.1775	$	Dollars	(34.748650124, -92.274490743)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
916	FL	Florida	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.339	$	Dollars	(28.932040377, -81.928960539)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
917	LA	Louisiana	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.571	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
918	NC	North Carolina	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	61.5		Pack	(35.466220975, -79.159250463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
919	FL	Florida	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.208	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
920	NM	New Mexico	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.31	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
921	MI	Michigan	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.9	%	Percentage	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
922	MI	Michigan	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	56.5		Pack	(44.661319543001, -84.71439027)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
923	IL	Illinois	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	250858000	$	Dollars	(40.485010283, -88.997710178)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
924	MA	Massachusetts	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	146357000	$	Dollars	(42.27687047, -72.082690675)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
925	MT	Montana	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	41.1		Pack	(47.066528972, -109.424420645)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
926	MO	Missouri	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.106	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
927	IL	Illinois	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(40.485010283, -88.997710178)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
928	IL	Illinois	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(40.485010283, -88.997710178)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
929	NM	New Mexico	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.7	%	Percentage	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
930	IL	Illinois	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.99	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
931	NH	New Hampshire	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
932	MN	Minnesota	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	181654621	$	Dollars	(46.355648736, -94.794200503)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
933	WV	West Virginia	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	105256965	$	Dollars	(38.665510202, -80.712640135)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
934	PA	Pennsylvania	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.606	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
935	UT	Utah	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	6993604	$	Dollars	(39.360700171, -111.587130635)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
936	NY	New York	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.225	$	Dollars	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
937	RI	Rhode Island	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	38.2	%	Percentage	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
938	NV	Nevada	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	11665000	$	Dollars	(39.49324039, -117.071840564)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
939	WY	Wyoming	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	4562000	$	Dollars	(43.235541343, -108.109830353)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
940	KY	Kentucky	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	270015864	$	Dollars	(37.645970271, -84.774971048)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
941	SD	South Dakota	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.22	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
942	ME	Maine	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.44	$	Dollars	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
943	NM	New Mexico	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.67	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
944	NH	New Hampshire	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.25	$	Dollars	(43.655950113, -71.50036092)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
945	SC	South Carolina	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.813	$	Dollars	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
946	WV	West Virginia	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(38.665510202, -80.712640135)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
947	VT	Vermont	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.33	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
948	AL	Alabama	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.435	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
949	NC	North Carolina	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	17.3	%	Percentage	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
950	CO	Colorado	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.85	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
951	ND	North Dakota	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
952	OK	Oklahoma	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.18	$	Dollars	(35.472031356, -97.521070214)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
953	CA	California	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	272774000	$	Dollars	(37.638640123, -120.999999538)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
954	GA	Georgia	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29.5	%	Percentage	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
955	DC	District of Columbia	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.29	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
956	CO	Colorado	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.036	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
957	AZ	Arizona	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	7.513	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
958	CA	California	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	23.9		Pack	(37.638640123, -120.999999538)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
959	FL	Florida	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.339	$	Dollars	(28.932040377, -81.928960539)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
960	OK	Oklahoma	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.629	$	Dollars	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
961	LA	Louisiana	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.498	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
962	WY	Wyoming	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	83		Pack	(43.235541343, -108.109830353)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
963	MT	Montana	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	21.4	%	Percentage	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
964	AR	Arkansas	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	85952917	$	Dollars	(34.748650124, -92.274490743)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
965	AL	Alabama	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	62450667	$	Dollars	(32.840571122, -86.631860762)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
966	FL	Florida	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.548	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
967	AZ	Arizona	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	24.8		Pack	(34.86597028, -111.763811277)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
968	NH	New Hampshire	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.2	%	Percentage	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
969	KS	Kansas	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.3	%	Percentage	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
970	NJ	New Jersey	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.71	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
971	MN	Minnesota	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	44.3	%	Percentage	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
972	TX	Texas	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	552917679	$	Dollars	(31.827240407, -99.426770206)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
973	MO	Missouri	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.18	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
974	TX	Texas	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.622	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
975	ME	Maine	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.28	$	Dollars	(45.254228894001, -68.985031336)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
976	IN	Indiana	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.945	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
977	VA	Virginia	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.025	$	Dollars	(37.542680674, -78.457890463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
978	MA	Massachusetts	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	25.5	%	Percentage	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
979	KS	Kansas	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	109.4		Pack	(38.3477403, -98.200781227)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
980	TN	Tennessee	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	107.4		Pack	(35.68094058, -85.774490914)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
981	MT	Montana	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.71	$	Dollars	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
982	MN	Minnesota	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	146789836	$	Dollars	(46.355648736, -94.794200503)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
983	SD	South Dakota	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	43.6	%	Percentage	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
984	AK	Alaska	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.29	$	Dollars	(64.845079957001, -147.722059036)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
985	DC	District of Columbia	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.65	$	Dollars	(38.890371385, -77.031961127)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
986	DC	District of Columbia	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.95	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
987	UT	Utah	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	31.3		Pack	(39.360700171, -111.587130635)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
988	MI	Michigan	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	246198000	$	Dollars	(44.661319543001, -84.71439027)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
989	AR	Arkansas	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	58.4	%	Percentage	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
990	AK	Alaska	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.32	$	Dollars	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
991	UT	Utah	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	7755816	$	Dollars	(39.360700171, -111.587130635)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
992	MO	Missouri	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	113.8		Pack	(38.635790776, -92.566300053)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
993	RI	Rhode Island	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.85	$	Dollars	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
994	WA	Washington	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
995	MN	Minnesota	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	84.1		Pack	(46.355648736, -94.794200503)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
996	ME	Maine	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	51.4	%	Percentage	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
997	SD	South Dakota	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.92	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
998	WI	Wisconsin	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.783	$	Dollars	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
999	LA	Louisiana	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.2	$	Dollars	(31.312660644, -92.445680071)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1000	GA	Georgia	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.08	$	Dollars	(32.839681093, -83.627580346)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1001	AR	Arkansas	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.15	$	Dollars	(34.748650124, -92.274490743)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1002	MI	Michigan	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.25	$	Dollars	(44.661319543001, -84.71439027)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1003	DC	District of Columbia	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	128.5		Pack	(38.890371385, -77.031961127)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1004	CA	California	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	28.8		Pack	(37.638640123, -120.999999538)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1005	VT	Vermont	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	25804177	$	Dollars	(43.625381239, -72.517640791)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1006	SD	South Dakota	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	42.8	%	Percentage	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1007	AL	Alabama	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	77097672	$	Dollars	(32.840571122, -86.631860762)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1008	ME	Maine	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	24549000	$	Dollars	(45.254228894001, -68.985031336)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1009	TN	Tennessee	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	71135611	$	Dollars	(35.68094058, -85.774490914)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1010	ME	Maine	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.01	$	Dollars	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1011	AR	Arkansas	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.37	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1012	KY	Kentucky	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.61	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1013	DC	District of Columbia	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.17	$	Dollars	(38.890371385, -77.031961127)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1014	AZ	Arizona	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.18	$	Dollars	(34.86597028, -111.763811277)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1015	MD	Maryland	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	27906000	$	Dollars	(39.290580964, -76.609260111)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1016	WV	West Virginia	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.17	$	Dollars	(38.665510202, -80.712640135)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1017	OH	Ohio	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	1010469344	$	Dollars	(40.060210141, -82.404260056)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1018	CA	California	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	110.8		Pack	(37.638640123, -120.999999538)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1019	HI	Hawaii	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	57.4		Pack	(21.304850435, -157.857749403)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1020	CO	Colorado	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	58864837	$	Dollars	(38.843840757, -106.133610921)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1021	IN	Indiana	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	41.6	%	Percentage	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1022	AL	Alabama	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	72144256	$	Dollars	(32.840571122, -86.631860762)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1023	NE	Nebraska	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31.5	%	Percentage	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1024	WA	Washington	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.144	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1025	MA	Massachusetts	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.42	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1026	AK	Alaska	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	63.6		Pack	(64.845079957001, -147.722059036)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1027	AK	Alaska	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	25.2	%	Percentage	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1028	OH	Ohio	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	18.1	%	Percentage	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1029	RI	Rhode Island	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.32	$	Dollars	(41.708280193, -71.522470314)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1030	FL	Florida	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.729	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1031	GA	Georgia	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	25.7	%	Percentage	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1032	CA	California	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.587	$	Dollars	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1033	RI	Rhode Island	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	31.4		Pack	(41.708280193, -71.522470314)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1034	MD	Maryland	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	80.8		Pack	(39.290580964, -76.609260111)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1035	KS	Kansas	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	54600292	$	Dollars	(38.3477403, -98.200781227)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1036	NC	North Carolina	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.05	$	Dollars	(35.466220975, -79.159250463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1037	MS	Mississippi	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	45.9	%	Percentage	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1038	AK	Alaska	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.24	$	Dollars	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1039	WV	West Virginia	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	50.1	%	Percentage	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1040	TX	Texas	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	38.2		Pack	(31.827240407, -99.426770206)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1041	KY	Kentucky	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	145.3		Pack	(37.645970271, -84.774971048)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1042	WV	West Virginia	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.41	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1043	MI	Michigan	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	122.1		Pack	(44.661319543001, -84.71439027)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1044	ND	North Dakota	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.11	$	Dollars	(47.475319779, -100.118421049)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1045	MT	Montana	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.32	$	Dollars	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1046	NY	New York	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	1066093134	$	Dollars	(42.827001032, -75.543970427)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1047	NY	New York	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.985	$	Dollars	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1048	IN	Indiana	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.185	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1049	RI	Rhode Island	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	54.9	%	Percentage	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1050	NC	North Carolina	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.02	$	Dollars	(35.466220975, -79.159250463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1051	CO	Colorado	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.05	$	Dollars	(38.843840757, -106.133610921)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1052	GA	Georgia	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	88.1		Pack	(32.839681093, -83.627580346)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1053	AR	Arkansas	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.555	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1054	NH	New Hampshire	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.516	$	Dollars	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1055	MN	Minnesota	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.48	$	Dollars	(46.355648736, -94.794200503)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1056	CT	Connecticut	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	71458000	$	Dollars	(41.56266102, -72.649840952)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1057	HI	Hawaii	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	4.21	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1058	NH	New Hampshire	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1059	GA	Georgia	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1060	IL	Illinois	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	24.8	%	Percentage	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1061	FL	Florida	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	132.8		Pack	(28.932040377, -81.928960539)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1062	NV	Nevada	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	53619000	$	Dollars	(39.49324039, -117.071840564)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1063	MI	Michigan	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	45.1	%	Percentage	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1064	NY	New York	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.038	$	Dollars	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1065	ID	Idaho	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	95		Pack	(43.682630005, -114.363730042)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1066	MS	Mississippi	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	44.2	%	Percentage	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1067	TN	Tennessee	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.7	%	Percentage	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1068	ID	Idaho	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	40626245	$	Dollars	(43.682630005, -114.363730042)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1069	MT	Montana	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	14227799	$	Dollars	(47.066528972, -109.424420645)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1070	FL	Florida	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.4	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1071	AL	Alabama	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.102	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1072	CT	Connecticut	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	76544000	$	Dollars	(41.56266102, -72.649840952)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1073	VT	Vermont	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	42.5	%	Percentage	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1074	AK	Alaska	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.5	%	Percentage	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1075	SC	South Carolina	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	135.7		Pack	(33.998821303, -81.045371207)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1076	IN	Indiana	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.945	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1077	MI	Michigan	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	40.7	%	Percentage	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1078	TX	Texas	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.8	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1079	IA	Iowa	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.736	$	Dollars	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1080	MI	Michigan	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	106.5		Pack	(44.661319543001, -84.71439027)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1081	MD	Maryland	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	33.8	%	Percentage	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1082	LA	Louisiana	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.4	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1083	AL	Alabama	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.569	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1084	AK	Alaska	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.16	$	Dollars	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1085	NY	New York	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	32.4		Pack	(42.827001032, -75.543970427)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1086	WA	Washington	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	20.3		Pack	(47.522278629, -120.47001079)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1087	IN	Indiana	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.155	$	Dollars	(39.766910452, -86.149960194)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1088	OK	Oklahoma	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	249357505	$	Dollars	(35.472031356, -97.521070214)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1089	NC	North Carolina	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	21.2	%	Percentage	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1090	WI	Wisconsin	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.4	%	Percentage	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1091	NJ	New Jersey	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	172389000	$	Dollars	(40.130570048, -74.273691288)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1092	CT	Connecticut	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	117.6		Pack	(41.56266102, -72.649840952)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1093	ND	North Dakota	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	103.8		Pack	(47.475319779, -100.118421049)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1094	AR	Arkansas	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	133418145	$	Dollars	(34.748650124, -92.274490743)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1095	CO	Colorado	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.696	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1096	HI	Hawaii	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.172	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1097	MI	Michigan	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	39.3	%	Percentage	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1098	AZ	Arizona	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.202	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1099	MI	Michigan	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.25	$	Dollars	(44.661319543001, -84.71439027)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1100	OK	Oklahoma	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	79		Pack	(35.472031356, -97.521070214)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1101	KY	Kentucky	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.11	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1102	RI	Rhode Island	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	4.47	$	Dollars	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1103	MO	Missouri	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.41	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1104	IL	Illinois	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1105	NE	Nebraska	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.39	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1106	AK	Alaska	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.16	$	Dollars	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1107	AR	Arkansas	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	19.8	%	Percentage	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1108	CO	Colorado	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.448	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1109	NJ	New Jersey	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	50.3	%	Percentage	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1110	IA	Iowa	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.18	$	Dollars	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1111	MO	Missouri	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	78287803	$	Dollars	(38.635790776, -92.566300053)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1112	IA	Iowa	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.385	$	Dollars	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1113	CA	California	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.8	%	Percentage	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1114	SD	South Dakota	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	11167000	$	Dollars	(44.353130053, -100.373530637)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1115	CT	Connecticut	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	55	%	Percentage	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1116	AZ	Arizona	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.274	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1117	AK	Alaska	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.32	$	Dollars	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1118	OH	Ohio	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.24	$	Dollars	(40.060210141, -82.404260056)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1119	ME	Maine	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	48.2	%	Percentage	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1120	MN	Minnesota	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.18	$	Dollars	(46.355648736, -94.794200503)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1121	VA	Virginia	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	155.9		Pack	(37.542680674, -78.457890463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1122	CO	Colorado	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.214	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1123	VT	Vermont	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.99	$	Dollars	(43.625381239, -72.517640791)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1124	KS	Kansas	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.154	$	Dollars	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1125	GA	Georgia	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	176620010	$	Dollars	(32.839681093, -83.627580346)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1126	DE	Delaware	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	19.5	%	Percentage	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1127	ID	Idaho	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	24.9	%	Percentage	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1128	VT	Vermont	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	40.4		Pack	(43.625381239, -72.517640791)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1129	VT	Vermont	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	24144395	$	Dollars	(43.625381239, -72.517640791)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1130	KY	Kentucky	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	182.4		Pack	(37.645970271, -84.774971048)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1131	CT	Connecticut	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	36.3		Pack	(41.56266102, -72.649840952)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1132	OH	Ohio	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.37	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1133	MS	Mississippi	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	48170870	$	Dollars	(32.745510099, -89.538030825)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1134	AK	Alaska	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	126.3		Pack	(64.845079957001, -147.722059036)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1135	TX	Texas	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	358491433	$	Dollars	(31.827240407, -99.426770206)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1136	MD	Maryland	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.29	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1137	NE	Nebraska	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	92.4		Pack	(41.641040988001, -99.365720623)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1138	MS	Mississippi	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	125.3		Pack	(32.745510099, -89.538030825)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1139	KY	Kentucky	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	156.2		Pack	(37.645970271, -84.774971048)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1140	IA	Iowa	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	93.9		Pack	(42.469400913, -93.816490556)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1141	ID	Idaho	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.844	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1142	AZ	Arizona	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.657	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1143	AL	Alabama	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.501	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1144	NC	North Carolina	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	126		Pack	(35.466220975, -79.159250463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1145	PA	Pennsylvania	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.61	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1146	SC	South Carolina	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.07	$	Dollars	(33.998821303, -81.045371207)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1147	NV	Nevada	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	115.5		Pack	(39.49324039, -117.071840564)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1148	WV	West Virginia	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.222	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1149	WI	Wisconsin	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	37	%	Percentage	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1150	VT	Vermont	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.63	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1151	WV	West Virginia	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.94	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1152	RI	Rhode Island	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	36.8		Pack	(41.708280193, -71.522470314)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1153	TX	Texas	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	43.8	%	Percentage	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1154	MA	Massachusetts	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	48.1	%	Percentage	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1155	WY	Wyoming	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	125.7		Pack	(43.235541343, -108.109830353)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1156	DC	District of Columbia	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	26287476	$	Dollars	(38.890371385, -77.031961127)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1157	SC	South Carolina	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.06	$	Dollars	(33.998821303, -81.045371207)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1158	MO	Missouri	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	81.8		Pack	(38.635790776, -92.566300053)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1159	DC	District of Columbia	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	32	%	Percentage	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1160	OR	Oregon	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	155.3		Pack	(44.567449424, -120.155031326)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1161	CT	Connecticut	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.935	$	Dollars	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1162	NM	New Mexico	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.45	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1163	AR	Arkansas	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.5	%	Percentage	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1164	OH	Ohio	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	271259739	$	Dollars	(40.060210141, -82.404260056)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1165	OH	Ohio	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	284468676	$	Dollars	(40.060210141, -82.404260056)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1166	HI	Hawaii	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	95.1		Pack	(21.304850435, -157.857749403)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1167	OH	Ohio	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.34	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1168	UT	Utah	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.029	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1169	IL	Illinois	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.127	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1170	LA	Louisiana	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.489	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1171	WV	West Virginia	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	114.6		Pack	(38.665510202, -80.712640135)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1172	OH	Ohio	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	130.9		Pack	(40.060210141, -82.404260056)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1173	OH	Ohio	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	194891000	$	Dollars	(40.060210141, -82.404260056)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1174	AL	Alabama	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.425	$	Dollars	(32.840571122, -86.631860762)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1175	IL	Illinois	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.568	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1176	IN	Indiana	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.575	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1177	NV	Nevada	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.69	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1178	OH	Ohio	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.23	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1179	MN	Minnesota	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	57.5	%	Percentage	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1180	NE	Nebraska	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	53023680	$	Dollars	(41.641040988001, -99.365720623)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1181	WY	Wyoming	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	20.6	%	Percentage	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1182	DE	Delaware	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.447	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1183	IL	Illinois	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1184	DE	Delaware	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	11701261	$	Dollars	(39.008830667, -75.577741168)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1185	NJ	New Jersey	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.615	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1186	MT	Montana	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	81852136	$	Dollars	(47.066528972, -109.424420645)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1187	NJ	New Jersey	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	60.1		Pack	(40.130570048, -74.273691288)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1188	NJ	New Jersey	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2.4	$	Dollars	(40.130570048, -74.273691288)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1189	IN	Indiana	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.005	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1190	RI	Rhode Island	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	49.9	%	Percentage	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1191	SD	South Dakota	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(44.353130053, -100.373530637)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1192	PA	Pennsylvania	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	86.9		Pack	(40.793730152, -77.860700294)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1193	SC	South Carolina	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	89.1		Pack	(33.998821303, -81.045371207)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1194	TN	Tennessee	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.62	$	Dollars	(35.68094058, -85.774490914)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1195	AZ	Arizona	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.923	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1196	TX	Texas	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	40.7	%	Percentage	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1197	IL	Illinois	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	130.7		Pack	(40.485010283, -88.997710178)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1198	NC	North Carolina	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.1	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1199	ID	Idaho	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.42	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1200	ID	Idaho	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.58	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1201	DC	District of Columbia	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.21	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1202	TN	Tennessee	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.13	$	Dollars	(35.68094058, -85.774490914)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1203	WA	Washington	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	7.986	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1204	NE	Nebraska	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.609	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1205	GA	Georgia	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.37	$	Dollars	(32.839681093, -83.627580346)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1206	DE	Delaware	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	125387267	$	Dollars	(39.008830667, -75.577741168)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1207	NM	New Mexico	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(34.520880952, -106.240580985)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1208	NJ	New Jersey	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	51.1	%	Percentage	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1209	NM	New Mexico	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.31	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1210	ME	Maine	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2	$	Dollars	(45.254228894001, -68.985031336)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1211	VT	Vermont	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	8.823	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1212	UT	Utah	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.505	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1213	NH	New Hampshire	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	195.1		Pack	(43.655950113, -71.50036092)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1214	NM	New Mexico	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1215	AR	Arkansas	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	19.9	%	Percentage	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1216	NC	North Carolina	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.366	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1217	AL	Alabama	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	21.2	%	Percentage	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1218	MN	Minnesota	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	50.8	%	Percentage	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1219	WY	Wyoming	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.61	$	Dollars	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1220	MO	Missouri	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.447	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1221	ND	North Dakota	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1222	AL	Alabama	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.16	$	Dollars	(32.840571122, -86.631860762)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1223	ND	North Dakota	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.34	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1224	MT	Montana	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	25.9	%	Percentage	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1225	RI	Rhode Island	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	8.822	$	Dollars	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1226	OR	Oregon	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	37.3	%	Percentage	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1227	AK	Alaska	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2	$	Dollars	(64.845079957001, -147.722059036)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1228	AK	Alaska	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	22.4	%	Percentage	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1229	VT	Vermont	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31.8	%	Percentage	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1230	MD	Maryland	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	66114000	$	Dollars	(39.290580964, -76.609260111)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1231	MN	Minnesota	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	113		Pack	(46.355648736, -94.794200503)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1232	MT	Montana	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	127		Pack	(47.066528972, -109.424420645)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1233	DE	Delaware	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.987	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1234	CT	Connecticut	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	52.7	%	Percentage	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1235	VA	Virginia	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	16680000	$	Dollars	(37.542680674, -78.457890463)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1236	AK	Alaska	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.45	$	Dollars	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1237	RI	Rhode Island	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.68	$	Dollars	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1238	AK	Alaska	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.29	$	Dollars	(64.845079957001, -147.722059036)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1239	IL	Illinois	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31	%	Percentage	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1240	WY	Wyoming	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.6	$	Dollars	(43.235541343, -108.109830353)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1241	ID	Idaho	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	8804939	$	Dollars	(43.682630005, -114.363730042)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1242	FL	Florida	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.9	%	Percentage	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1243	PA	Pennsylvania	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	987792000	$	Dollars	(40.793730152, -77.860700294)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1244	MO	Missouri	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	107168770	$	Dollars	(38.635790776, -92.566300053)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1245	VT	Vermont	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	47.7	%	Percentage	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1246	ME	Maine	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.57	$	Dollars	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1247	CA	California	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	254630000	$	Dollars	(37.638640123, -120.999999538)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1248	WV	West Virginia	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	113		Pack	(38.665510202, -80.712640135)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1249	AK	Alaska	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	54624390	$	Dollars	(64.845079957001, -147.722059036)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1250	OR	Oregon	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.32	$	Dollars	(44.567449424, -120.155031326)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1251	ID	Idaho	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.403	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1252	SD	South Dakota	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	16274000	$	Dollars	(44.353130053, -100.373530637)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1253	AR	Arkansas	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.454	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1254	NH	New Hampshire	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.79	$	Dollars	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1255	MT	Montana	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1256	VA	Virginia	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	14508000	$	Dollars	(37.542680674, -78.457890463)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1257	WV	West Virginia	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1258	OK	Oklahoma	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.03	$	Dollars	(35.472031356, -97.521070214)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1259	FL	Florida	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	132.6		Pack	(28.932040377, -81.928960539)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1260	ID	Idaho	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.091	$	Dollars	(43.682630005, -114.363730042)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1261	OH	Ohio	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.61	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1262	SC	South Carolina	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	29722415	$	Dollars	(33.998821303, -81.045371207)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1263	VA	Virginia	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	118.9		Pack	(37.542680674, -78.457890463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1264	WY	Wyoming	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.46	$	Dollars	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1265	FL	Florida	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.339	$	Dollars	(28.932040377, -81.928960539)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1266	PA	Pennsylvania	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	347231000	$	Dollars	(40.793730152, -77.860700294)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1267	AZ	Arizona	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.21	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1268	AZ	Arizona	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.01	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1269	MN	Minnesota	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.515	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1270	VA	Virginia	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	95.5		Pack	(37.542680674, -78.457890463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1271	MA	Massachusetts	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.083	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1272	OH	Ohio	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.34	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1273	CA	California	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	32.8	%	Percentage	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1274	TX	Texas	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.267	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1275	KY	Kentucky	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	21551000	$	Dollars	(37.645970271, -84.774971048)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1276	MA	Massachusetts	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	610824240	$	Dollars	(42.27687047, -72.082690675)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1277	DE	Delaware	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	126.1		Pack	(39.008830667, -75.577741168)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1278	MN	Minnesota	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.72	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1279	HI	Hawaii	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	26.8		Pack	(21.304850435, -157.857749403)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1280	AR	Arkansas	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	78.4		Pack	(34.748650124, -92.274490743)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1281	IN	Indiana	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.9	%	Percentage	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1282	OR	Oregon	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.171	$	Dollars	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1283	ME	Maine	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.01	$	Dollars	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1284	WV	West Virginia	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.17	$	Dollars	(38.665510202, -80.712640135)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1285	FL	Florida	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	37.5	%	Percentage	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1286	RI	Rhode Island	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.6	%	Percentage	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1287	ID	Idaho	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.171	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1288	DC	District of Columbia	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.39	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1289	ID	Idaho	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.58	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1290	OK	Oklahoma	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.42	$	Dollars	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1291	AL	Alabama	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.165	$	Dollars	(32.840571122, -86.631860762)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1292	IL	Illinois	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	39.3	%	Percentage	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1293	CA	California	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	1176859405	$	Dollars	(37.638640123, -120.999999538)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1294	TN	Tennessee	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.573	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1295	MA	Massachusetts	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	90.5		Pack	(42.27687047, -72.082690675)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1296	MO	Missouri	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	97.2		Pack	(38.635790776, -92.566300053)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1297	FL	Florida	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	341991205	$	Dollars	(28.932040377, -81.928960539)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1298	MO	Missouri	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.33	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1299	FL	Florida	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	49.7		Pack	(28.932040377, -81.928960539)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1300	OK	Oklahoma	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.436	$	Dollars	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1301	AK	Alaska	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	4888000	$	Dollars	(64.845079957001, -147.722059036)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1302	ND	North Dakota	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.44	$	Dollars	(47.475319779, -100.118421049)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1303	ID	Idaho	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	5446000	$	Dollars	(43.682630005, -114.363730042)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1304	MT	Montana	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	115.6		Pack	(47.066528972, -109.424420645)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1305	MO	Missouri	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.036	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1306	DE	Delaware	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	128799000	$	Dollars	(39.008830667, -75.577741168)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1307	MT	Montana	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.7	$	Dollars	(47.066528972, -109.424420645)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1308	WV	West Virginia	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.662	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1309	OK	Oklahoma	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.23	$	Dollars	(35.472031356, -97.521070214)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1310	OH	Ohio	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.14	$	Dollars	(40.060210141, -82.404260056)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1311	NH	New Hampshire	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	171.7		Pack	(43.655950113, -71.50036092)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1312	ID	Idaho	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	23.5	%	Percentage	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1313	AK	Alaska	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.34	$	Dollars	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1314	IL	Illinois	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	181080000	$	Dollars	(40.485010283, -88.997710178)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1315	NM	New Mexico	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.91	$	Dollars	(34.520880952, -106.240580985)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1316	MS	Mississippi	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.5	%	Percentage	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1317	MS	Mississippi	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	33.6	%	Percentage	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1318	SC	South Carolina	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	131.1		Pack	(33.998821303, -81.045371207)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1319	RI	Rhode Island	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	55.8	%	Percentage	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1320	WY	Wyoming	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.6	$	Dollars	(43.235541343, -108.109830353)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1321	MN	Minnesota	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	36.7	%	Percentage	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1322	AK	Alaska	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	89.5		Pack	(64.845079957001, -147.722059036)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1323	DE	Delaware	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.22	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1324	NE	Nebraska	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	56103360	$	Dollars	(41.641040988001, -99.365720623)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1325	HI	Hawaii	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	3.2	$	Dollars	(21.304850435, -157.857749403)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1326	TX	Texas	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	40	%	Percentage	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1327	NC	North Carolina	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.1	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1328	OK	Oklahoma	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.004	$	Dollars	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1329	ID	Idaho	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.52	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1330	RI	Rhode Island	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.703	$	Dollars	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1331	ME	Maine	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	52528000	$	Dollars	(45.254228894001, -68.985031336)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1332	WV	West Virginia	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	112.1		Pack	(38.665510202, -80.712640135)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1333	NC	North Carolina	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.05	$	Dollars	(35.466220975, -79.159250463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1334	KS	Kansas	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.24	$	Dollars	(38.3477403, -98.200781227)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1335	FL	Florida	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	20.4	%	Percentage	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1336	GA	Georgia	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	131.7		Pack	(32.839681093, -83.627580346)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1337	WV	West Virginia	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	113101478	$	Dollars	(38.665510202, -80.712640135)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1338	ID	Idaho	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	32.6	%	Percentage	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1339	GA	Georgia	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	49778215	$	Dollars	(32.839681093, -83.627580346)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1340	GA	Georgia	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	68.1		Pack	(32.839681093, -83.627580346)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1341	NV	Nevada	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.15	$	Dollars	(39.49324039, -117.071840564)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1342	VT	Vermont	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.17	$	Dollars	(43.625381239, -72.517640791)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1343	MN	Minnesota	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	184434120	$	Dollars	(46.355648736, -94.794200503)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1344	IL	Illinois	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	107.6		Pack	(40.485010283, -88.997710178)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1345	CO	Colorado	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	24.7	%	Percentage	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1346	SD	South Dakota	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.455	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1347	WY	Wyoming	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	5704464	$	Dollars	(43.235541343, -108.109830353)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1348	SD	South Dakota	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.428	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1349	IN	Indiana	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	101.1		Pack	(39.766910452, -86.149960194)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1350	DE	Delaware	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	64.2		Pack	(39.008830667, -75.577741168)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1351	NY	New York	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	10.066	$	Dollars	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1352	TX	Texas	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	94.5		Pack	(31.827240407, -99.426770206)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1353	DE	Delaware	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.22	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1354	FL	Florida	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	428877036	$	Dollars	(28.932040377, -81.928960539)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1355	DE	Delaware	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.24	$	Dollars	(39.008830667, -75.577741168)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1356	NJ	New Jersey	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	120.7		Pack	(40.130570048, -74.273691288)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1357	NE	Nebraska	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	45028920	$	Dollars	(41.641040988001, -99.365720623)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1358	NJ	New Jersey	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	764747319	$	Dollars	(40.130570048, -74.273691288)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1359	ID	Idaho	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	24	%	Percentage	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1360	ME	Maine	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	7.111	$	Dollars	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1361	WY	Wyoming	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	24.4	%	Percentage	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1362	MS	Mississippi	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.158	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1363	VA	Virginia	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.69	$	Dollars	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1364	MD	Maryland	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.195	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1365	VT	Vermont	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	171.1		Pack	(43.625381239, -72.517640791)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1366	MI	Michigan	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1367	NC	North Carolina	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.02	$	Dollars	(35.466220975, -79.159250463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1368	DE	Delaware	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.61	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1369	CT	Connecticut	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	364451380	$	Dollars	(41.56266102, -72.649840952)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1370	WI	Wisconsin	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	105.6		Pack	(44.393191174, -89.816370742)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1371	AR	Arkansas	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.985	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1372	RI	Rhode Island	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.563	$	Dollars	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1373	NC	North Carolina	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.39	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1374	ME	Maine	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	24601000	$	Dollars	(45.254228894001, -68.985031336)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1375	ID	Idaho	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	17131500	$	Dollars	(43.682630005, -114.363730042)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1376	CO	Colorado	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	32.6	%	Percentage	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1377	MT	Montana	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.607	$	Dollars	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1378	NE	Nebraska	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	14171000	$	Dollars	(41.641040988001, -99.365720623)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1379	WV	West Virginia	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	33936000	$	Dollars	(38.665510202, -80.712640135)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1380	TX	Texas	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.26	$	Dollars	(31.827240407, -99.426770206)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1381	WA	Washington	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	74445441	$	Dollars	(47.522278629, -120.47001079)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1382	VA	Virginia	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	16707000	$	Dollars	(37.542680674, -78.457890463)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1383	NM	New Mexico	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.197	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1384	NE	Nebraska	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	43.7	%	Percentage	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1385	KS	Kansas	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.79	$	Dollars	(38.3477403, -98.200781227)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1386	MI	Michigan	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.392	$	Dollars	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1387	MT	Montana	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	11504367	$	Dollars	(47.066528972, -109.424420645)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1388	IL	Illinois	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.038	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1389	RI	Rhode Island	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	154.7		Pack	(41.708280193, -71.522470314)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1390	NY	New York	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.15	$	Dollars	(42.827001032, -75.543970427)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1391	AZ	Arizona	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35.8	%	Percentage	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1392	IL	Illinois	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.875	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1393	MA	Massachusetts	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	438734517	$	Dollars	(42.27687047, -72.082690675)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1394	AL	Alabama	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31.1	%	Percentage	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1395	LA	Louisiana	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1396	WA	Washington	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.065	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1397	WI	Wisconsin	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	71.3		Pack	(44.393191174, -89.816370742)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1398	ND	North Dakota	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.506	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1399	DE	Delaware	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	127.2		Pack	(39.008830667, -75.577741168)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1400	FL	Florida	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	443845242	$	Dollars	(28.932040377, -81.928960539)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1401	AR	Arkansas	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.15	$	Dollars	(34.748650124, -92.274490743)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1402	NM	New Mexico	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1403	AR	Arkansas	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29	%	Percentage	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1404	NY	New York	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.23	$	Dollars	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1405	NC	North Carolina	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	18	%	Percentage	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1406	ND	North Dakota	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(47.475319779, -100.118421049)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1407	MS	Mississippi	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.875	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1408	CO	Colorado	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.6	%	Percentage	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1409	VA	Virginia	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.69	$	Dollars	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1410	TX	Texas	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.42	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1411	ND	North Dakota	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.44	$	Dollars	(47.475319779, -100.118421049)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1412	AK	Alaska	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.08	$	Dollars	(64.845079957001, -147.722059036)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1413	MI	Michigan	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.618	$	Dollars	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1414	DC	District of Columbia	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.345	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1415	TN	Tennessee	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.33	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1416	MD	Maryland	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	7.256	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1417	WI	Wisconsin	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.921	$	Dollars	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1418	CA	California	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.87	$	Dollars	(37.638640123, -120.999999538)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1419	FL	Florida	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.748	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1420	MS	Mississippi	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.42	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1421	WA	Washington	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	45.7	%	Percentage	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1422	TN	Tennessee	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.37	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1423	NC	North Carolina	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	54.5		Pack	(35.466220975, -79.159250463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1424	TX	Texas	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	501571338	$	Dollars	(31.827240407, -99.426770206)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1425	LA	Louisiana	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.87	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1426	NY	New York	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1427	ND	North Dakota	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.44	$	Dollars	(47.475319779, -100.118421049)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1428	AK	Alaska	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.24	$	Dollars	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1429	WV	West Virginia	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.17	$	Dollars	(38.665510202, -80.712640135)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1430	IA	Iowa	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.34	$	Dollars	(42.469400913, -93.816490556)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1431	HI	Hawaii	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.04	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1432	ME	Maine	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	100		Pack	(45.254228894001, -68.985031336)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1433	VT	Vermont	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	126.5		Pack	(43.625381239, -72.517640791)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1434	KY	Kentucky	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.306	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1435	SD	South Dakota	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	7730000	$	Dollars	(44.353130053, -100.373530637)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1436	IL	Illinois	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.98	$	Dollars	(40.485010283, -88.997710178)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1437	GA	Georgia	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	84389385	$	Dollars	(32.839681093, -83.627580346)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1438	NV	Nevada	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.81	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1439	ME	Maine	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	48.5		Pack	(45.254228894001, -68.985031336)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1440	NH	New Hampshire	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.25	$	Dollars	(43.655950113, -71.50036092)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1441	NJ	New Jersey	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.318	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1442	SD	South Dakota	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.54	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1443	GA	Georgia	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	36.6	%	Percentage	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1444	RI	Rhode Island	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.802	$	Dollars	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1445	LA	Louisiana	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.807	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1446	DC	District of Columbia	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.096	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1447	NH	New Hampshire	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	218390304	$	Dollars	(43.655950113, -71.50036092)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1448	WI	Wisconsin	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	37.3	%	Percentage	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1449	CT	Connecticut	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	73701000	$	Dollars	(41.56266102, -72.649840952)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1450	VT	Vermont	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.906	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1451	DC	District of Columbia	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.13	$	Dollars	(38.890371385, -77.031961127)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1452	NV	Nevada	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	28019991	$	Dollars	(39.49324039, -117.071840564)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1453	DC	District of Columbia	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.256	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1454	ID	Idaho	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	103.6		Pack	(43.682630005, -114.363730042)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1455	HI	Hawaii	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.039	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1456	MO	Missouri	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	121.3		Pack	(38.635790776, -92.566300053)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1457	WI	Wisconsin	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.46	$	Dollars	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1458	IL	Illinois	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1459	CO	Colorado	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	163117891	$	Dollars	(38.843840757, -106.133610921)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1460	VT	Vermont	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	37.4		Pack	(43.625381239, -72.517640791)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1461	ID	Idaho	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.091	$	Dollars	(43.682630005, -114.363730042)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1462	MN	Minnesota	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.87	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1463	CT	Connecticut	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	343079595	$	Dollars	(41.56266102, -72.649840952)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1464	OR	Oregon	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.33	$	Dollars	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1465	NC	North Carolina	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	18.8	%	Percentage	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1466	CA	California	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	99.7		Pack	(37.638640123, -120.999999538)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1467	VA	Virginia	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	15.3	%	Percentage	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1468	MA	Massachusetts	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	8.683	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1469	LA	Louisiana	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.44	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1470	LA	Louisiana	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	47.5	%	Percentage	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1471	OK	Oklahoma	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.26	$	Dollars	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1472	NJ	New Jersey	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.04	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1473	ME	Maine	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.14	$	Dollars	(45.254228894001, -68.985031336)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1474	MO	Missouri	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.13	$	Dollars	(38.635790776, -92.566300053)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1475	WA	Washington	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.16	$	Dollars	(47.522278629, -120.47001079)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1476	ME	Maine	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.61	$	Dollars	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1477	SD	South Dakota	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	43184955	$	Dollars	(44.353130053, -100.373530637)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1478	MD	Maryland	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	121.9		Pack	(39.290580964, -76.609260111)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1479	ID	Idaho	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.9	%	Percentage	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1480	NJ	New Jersey	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35.4	%	Percentage	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1481	MN	Minnesota	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.43	$	Dollars	(46.355648736, -94.794200503)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1482	AL	Alabama	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.405	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1483	MT	Montana	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.692	$	Dollars	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1484	ID	Idaho	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.337	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1485	LA	Louisiana	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	72032677	$	Dollars	(31.312660644, -92.445680071)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1486	LA	Louisiana	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	101		Pack	(31.312660644, -92.445680071)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1487	TN	Tennessee	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	24.2	%	Percentage	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1488	OH	Ohio	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.354	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1489	LA	Louisiana	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.122	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1490	NV	Nevada	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	101634480	$	Dollars	(39.49324039, -117.071840564)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1491	IA	Iowa	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.36	$	Dollars	(42.469400913, -93.816490556)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1492	TX	Texas	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	129.7		Pack	(31.827240407, -99.426770206)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1493	NE	Nebraska	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.65	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1494	NJ	New Jersey	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.25	$	Dollars	(40.130570048, -74.273691288)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1495	NM	New Mexico	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(34.520880952, -106.240580985)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1496	TX	Texas	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	44.8	%	Percentage	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1497	IN	Indiana	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	110491216	$	Dollars	(39.766910452, -86.149960194)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1498	KY	Kentucky	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34	%	Percentage	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1499	RI	Rhode Island	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.215	$	Dollars	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1500	WI	Wisconsin	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	39.8		Pack	(44.393191174, -89.816370742)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1501	AK	Alaska	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.39	$	Dollars	(64.845079957001, -147.722059036)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1502	WY	Wyoming	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.6	$	Dollars	(43.235541343, -108.109830353)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1503	HI	Hawaii	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	45.7		Pack	(21.304850435, -157.857749403)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1504	MT	Montana	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.09	$	Dollars	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1505	MN	Minnesota	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.6	$	Dollars	(46.355648736, -94.794200503)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1506	NV	Nevada	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.7	%	Percentage	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1507	TN	Tennessee	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	33.7	%	Percentage	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1508	NM	New Mexico	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	61629067	$	Dollars	(34.520880952, -106.240580985)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1509	UT	Utah	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.086	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1510	CO	Colorado	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.44	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1511	WA	Washington	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.512	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1512	DE	Delaware	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.3	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1513	ND	North Dakota	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.45	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1514	TN	Tennessee	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	82777975	$	Dollars	(35.68094058, -85.774490914)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1515	DC	District of Columbia	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	37.3		Pack	(38.890371385, -77.031961127)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1516	VA	Virginia	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.7	%	Percentage	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1517	MN	Minnesota	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	113.2		Pack	(46.355648736, -94.794200503)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1518	WA	Washington	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.28	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1519	DC	District of Columbia	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	82.2		Pack	(38.890371385, -77.031961127)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1520	AR	Arkansas	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.15	$	Dollars	(34.748650124, -92.274490743)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1521	TN	Tennessee	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	38.3	%	Percentage	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1522	OH	Ohio	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	126.7		Pack	(40.060210141, -82.404260056)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1523	MO	Missouri	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	55576000	$	Dollars	(38.635790776, -92.566300053)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1524	CA	California	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.8	%	Percentage	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1525	NJ	New Jersey	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.71	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1526	SC	South Carolina	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	26468366	$	Dollars	(33.998821303, -81.045371207)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1527	NM	New Mexico	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.15	$	Dollars	(34.520880952, -106.240580985)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1528	AR	Arkansas	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.16	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1529	NV	Nevada	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	14012000	$	Dollars	(39.49324039, -117.071840564)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1530	NH	New Hampshire	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	93439635	$	Dollars	(43.655950113, -71.50036092)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1531	MT	Montana	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	86.2		Pack	(47.066528972, -109.424420645)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1532	MD	Maryland	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	137.3		Pack	(39.290580964, -76.609260111)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1533	AR	Arkansas	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.288	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1534	WA	Washington	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.461	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1535	CA	California	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31.3	%	Percentage	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1536	PA	Pennsylvania	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.617	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1537	IN	Indiana	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	150.9		Pack	(39.766910452, -86.149960194)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1538	IL	Illinois	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	96.1		Pack	(40.485010283, -88.997710178)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1539	DE	Delaware	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.61	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1540	ID	Idaho	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.3	%	Percentage	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1541	HI	Hawaii	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	42.8		Pack	(21.304850435, -157.857749403)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1542	MO	Missouri	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.56	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1543	CT	Connecticut	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	3	$	Dollars	(41.56266102, -72.649840952)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1544	WY	Wyoming	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	3806000	$	Dollars	(43.235541343, -108.109830353)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1545	GA	Georgia	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	91904935	$	Dollars	(32.839681093, -83.627580346)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1546	NH	New Hampshire	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	40608665	$	Dollars	(43.655950113, -71.50036092)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1547	MT	Montana	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	85625847	$	Dollars	(47.066528972, -109.424420645)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1548	MD	Maryland	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.591	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1549	MS	Mississippi	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	46344020	$	Dollars	(32.745510099, -89.538030825)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1550	VA	Virginia	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.415	$	Dollars	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1551	TX	Texas	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	81.3		Pack	(31.827240407, -99.426770206)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1552	ND	North Dakota	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.45	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1553	OH	Ohio	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.6	$	Dollars	(40.060210141, -82.404260056)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1554	MD	Maryland	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.252	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1555	KS	Kansas	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	87.6		Pack	(38.3477403, -98.200781227)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1556	MN	Minnesota	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	7.814	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1557	NC	North Carolina	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.35	$	Dollars	(35.466220975, -79.159250463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1558	TX	Texas	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.41	$	Dollars	(31.827240407, -99.426770206)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1559	MA	Massachusetts	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.51	$	Dollars	(42.27687047, -72.082690675)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1560	PA	Pennsylvania	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	244757000	$	Dollars	(40.793730152, -77.860700294)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1561	OR	Oregon	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29.9	%	Percentage	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1562	IN	Indiana	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.199	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1563	TX	Texas	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	57.1	%	Percentage	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1564	KY	Kentucky	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.324	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1565	DC	District of Columbia	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.593	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1566	UT	Utah	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.085	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1567	CO	Colorado	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.2	$	Dollars	(38.843840757, -106.133610921)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1568	MA	Massachusetts	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	37.8	%	Percentage	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1569	KY	Kentucky	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1570	PA	Pennsylvania	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	1187425200	$	Dollars	(40.793730152, -77.860700294)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1571	FL	Florida	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	136		Pack	(28.932040377, -81.928960539)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1572	RI	Rhode Island	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	87.5		Pack	(41.708280193, -71.522470314)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1573	VA	Virginia	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	16947000	$	Dollars	(37.542680674, -78.457890463)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1574	WV	West Virginia	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.2	$	Dollars	(38.665510202, -80.712640135)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1575	KY	Kentucky	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.27	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1576	NH	New Hampshire	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	27498000	$	Dollars	(43.655950113, -71.50036092)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1577	WI	Wisconsin	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.77	$	Dollars	(44.393191174, -89.816370742)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1578	OH	Ohio	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.3	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1579	MA	Massachusetts	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.494	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1580	LA	Louisiana	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.812	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1581	ND	North Dakota	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	87.1		Pack	(47.475319779, -100.118421049)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1582	MO	Missouri	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.29	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1583	NJ	New Jersey	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35	%	Percentage	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1584	SC	South Carolina	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.46	$	Dollars	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1585	TN	Tennessee	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.13	$	Dollars	(35.68094058, -85.774490914)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1586	ME	Maine	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.47	$	Dollars	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1587	NM	New Mexico	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.81	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1588	MI	Michigan	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	43.2	%	Percentage	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1589	NE	Nebraska	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	117.4		Pack	(41.641040988001, -99.365720623)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1590	DC	District of Columbia	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	38.1		Pack	(38.890371385, -77.031961127)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1591	ME	Maine	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	38662000	$	Dollars	(45.254228894001, -68.985031336)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1592	LA	Louisiana	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.4	%	Percentage	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1593	IA	Iowa	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.37	$	Dollars	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1594	NY	New York	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	4.35	$	Dollars	(42.827001032, -75.543970427)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1595	IN	Indiana	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.308	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1596	DE	Delaware	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.56	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1597	KY	Kentucky	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	19.8	%	Percentage	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1598	IL	Illinois	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.44	$	Dollars	(40.485010283, -88.997710178)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1599	IA	Iowa	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.785	$	Dollars	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1600	SD	South Dakota	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	60271330	$	Dollars	(44.353130053, -100.373530637)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1601	MD	Maryland	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.763	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1602	VT	Vermont	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.44	$	Dollars	(43.625381239, -72.517640791)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1603	MN	Minnesota	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	50168632	$	Dollars	(46.355648736, -94.794200503)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1604	MN	Minnesota	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35.4	%	Percentage	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1605	VA	Virginia	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.528	$	Dollars	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1606	ID	Idaho	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.58	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1607	WV	West Virginia	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34	%	Percentage	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1608	SD	South Dakota	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	44.5	%	Percentage	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1609	NC	North Carolina	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.46	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1610	GA	Georgia	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	78514059	$	Dollars	(32.839681093, -83.627580346)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1611	OK	Oklahoma	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	140		Pack	(35.472031356, -97.521070214)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1612	WI	Wisconsin	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.83	$	Dollars	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1613	OK	Oklahoma	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	98.2		Pack	(35.472031356, -97.521070214)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1614	WY	Wyoming	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	104.8		Pack	(43.235541343, -108.109830353)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1615	KY	Kentucky	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.03	$	Dollars	(37.645970271, -84.774971048)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1616	ID	Idaho	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.28	$	Dollars	(43.682630005, -114.363730042)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1617	TN	Tennessee	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.677	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1618	OK	Oklahoma	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.04	$	Dollars	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1619	LA	Louisiana	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.724	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1620	NM	New Mexico	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.708	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1621	PA	Pennsylvania	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	1014763000	$	Dollars	(40.793730152, -77.860700294)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1622	NC	North Carolina	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	97.7		Pack	(35.466220975, -79.159250463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1623	AZ	Arizona	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	316089295	$	Dollars	(34.86597028, -111.763811277)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1624	CT	Connecticut	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	129752865	$	Dollars	(41.56266102, -72.649840952)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1625	VT	Vermont	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(43.625381239, -72.517640791)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1626	SD	South Dakota	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.57	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1627	MN	Minnesota	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.72	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1628	NM	New Mexico	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1629	NM	New Mexico	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.823	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1630	VA	Virginia	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.596	$	Dollars	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1631	AZ	Arizona	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	286386310	$	Dollars	(34.86597028, -111.763811277)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1632	AR	Arkansas	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	49	%	Percentage	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1633	WA	Washington	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.506	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1634	MS	Mississippi	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.69	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1635	MA	Massachusetts	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	36.9	%	Percentage	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1636	NJ	New Jersey	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2.575	$	Dollars	(40.130570048, -74.273691288)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1637	MS	Mississippi	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.18	$	Dollars	(32.745510099, -89.538030825)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1638	NY	New York	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.008	$	Dollars	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1639	VT	Vermont	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	128.7		Pack	(43.625381239, -72.517640791)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1640	ND	North Dakota	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.68	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1641	FL	Florida	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.21	$	Dollars	(28.932040377, -81.928960539)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1642	MO	Missouri	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.09	$	Dollars	(38.635790776, -92.566300053)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1643	UT	Utah	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	47440834	$	Dollars	(39.360700171, -111.587130635)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1644	NC	North Carolina	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	21308000	$	Dollars	(35.466220975, -79.159250463)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1645	VA	Virginia	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.59	$	Dollars	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1646	NV	Nevada	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.44	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1647	UT	Utah	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	5794213	$	Dollars	(39.360700171, -111.587130635)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1648	WA	Washington	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	400186980	$	Dollars	(47.522278629, -120.47001079)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1649	DC	District of Columbia	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.36	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1650	TX	Texas	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29.8	%	Percentage	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1651	PA	Pennsylvania	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	56.4		Pack	(40.793730152, -77.860700294)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1652	UT	Utah	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	104570910	$	Dollars	(39.360700171, -111.587130635)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1653	CA	California	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.35	$	Dollars	(37.638640123, -120.999999538)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1654	LA	Louisiana	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.16	$	Dollars	(31.312660644, -92.445680071)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1655	NV	Nevada	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	48.1		Pack	(39.49324039, -117.071840564)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1656	NV	Nevada	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	177.7		Pack	(39.49324039, -117.071840564)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1657	AL	Alabama	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.606	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1658	MA	Massachusetts	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.843	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1659	AR	Arkansas	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	108.8		Pack	(34.748650124, -92.274490743)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1660	NE	Nebraska	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.355	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1661	MT	Montana	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.16	$	Dollars	(47.066528972, -109.424420645)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1662	IA	Iowa	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35.7	%	Percentage	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1663	ME	Maine	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	32.5	%	Percentage	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1664	MT	Montana	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.814	$	Dollars	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1665	ME	Maine	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	24919000	$	Dollars	(45.254228894001, -68.985031336)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1666	MN	Minnesota	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.63	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1667	WV	West Virginia	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.441	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1668	CA	California	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	849117471	$	Dollars	(37.638640123, -120.999999538)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1669	NE	Nebraska	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.764	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1670	TN	Tennessee	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	81357705	$	Dollars	(35.68094058, -85.774490914)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1671	UT	Utah	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.572	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1672	NV	Nevada	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.1	$	Dollars	(39.49324039, -117.071840564)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1673	UT	Utah	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.1	%	Percentage	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1674	TX	Texas	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	55.8	%	Percentage	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1675	CO	Colorado	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	53052000	$	Dollars	(38.843840757, -106.133610921)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1676	NM	New Mexico	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.21	$	Dollars	(34.520880952, -106.240580985)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1677	KS	Kansas	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	38.8	%	Percentage	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1678	MT	Montana	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	46.1	%	Percentage	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1679	UT	Utah	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	66.3		Pack	(39.360700171, -111.587130635)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1680	ME	Maine	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2	$	Dollars	(45.254228894001, -68.985031336)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1681	WI	Wisconsin	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	609094792	$	Dollars	(44.393191174, -89.816370742)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1682	ME	Maine	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	94023930	$	Dollars	(45.254228894001, -68.985031336)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1683	NC	North Carolina	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	14.3	%	Percentage	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1684	WI	Wisconsin	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.77	$	Dollars	(44.393191174, -89.816370742)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1685	MD	Maryland	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	72.7		Pack	(39.290580964, -76.609260111)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1686	TN	Tennessee	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.988	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1687	CO	Colorado	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.581	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1688	NH	New Hampshire	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	38.9	%	Percentage	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1689	FL	Florida	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	42.4		Pack	(28.932040377, -81.928960539)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1690	UT	Utah	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	40.7		Pack	(39.360700171, -111.587130635)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1691	LA	Louisiana	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.24	$	Dollars	(31.312660644, -92.445680071)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1692	NC	North Carolina	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	252227647	$	Dollars	(35.466220975, -79.159250463)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1693	OR	Oregon	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.62	$	Dollars	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1694	DE	Delaware	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	123.8		Pack	(39.008830667, -75.577741168)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1695	HI	Hawaii	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	17852659	$	Dollars	(21.304850435, -157.857749403)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1696	HI	Hawaii	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	12586030	$	Dollars	(21.304850435, -157.857749403)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1697	MI	Michigan	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	241805000	$	Dollars	(44.661319543001, -84.71439027)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1698	ID	Idaho	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.28	$	Dollars	(43.682630005, -114.363730042)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1699	DC	District of Columbia	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	7.509	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1700	NY	New York	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.5	$	Dollars	(42.827001032, -75.543970427)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1701	DE	Delaware	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	56.9		Pack	(39.008830667, -75.577741168)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1702	DE	Delaware	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	12605000	$	Dollars	(39.008830667, -75.577741168)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1703	ME	Maine	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.499	$	Dollars	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1704	WV	West Virginia	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	37.1	%	Percentage	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1705	NE	Nebraska	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29.8	%	Percentage	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1706	MI	Michigan	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	44.7	%	Percentage	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1707	CA	California	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.88	$	Dollars	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1708	OK	Oklahoma	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.222	$	Dollars	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1709	ND	North Dakota	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	40.1	%	Percentage	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1710	CT	Connecticut	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	8.6	$	Dollars	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1711	WI	Wisconsin	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.439	$	Dollars	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1712	NJ	New Jersey	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	122.4		Pack	(40.130570048, -74.273691288)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1713	ND	North Dakota	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.806	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1714	CO	Colorado	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.54	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1715	AZ	Arizona	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.38	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1716	MD	Maryland	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	30.4		Pack	(39.290580964, -76.609260111)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1717	WY	Wyoming	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.103	$	Dollars	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1718	PA	Pennsylvania	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	249415000	$	Dollars	(40.793730152, -77.860700294)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1719	OH	Ohio	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.64	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1720	CA	California	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	43	%	Percentage	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1721	OH	Ohio	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	39.8	%	Percentage	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1722	NV	Nevada	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.35	$	Dollars	(39.49324039, -117.071840564)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1723	MD	Maryland	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.66	$	Dollars	(39.290580964, -76.609260111)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1724	MN	Minnesota	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.992	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1725	MD	Maryland	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	374270210	$	Dollars	(39.290580964, -76.609260111)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1726	FL	Florida	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.339	$	Dollars	(28.932040377, -81.928960539)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1727	PA	Pennsylvania	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.65	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1728	KY	Kentucky	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	183.2		Pack	(37.645970271, -84.774971048)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1729	WI	Wisconsin	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	106		Pack	(44.393191174, -89.816370742)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1730	WV	West Virginia	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	24924000	$	Dollars	(38.665510202, -80.712640135)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1731	KS	Kansas	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	77.5		Pack	(38.3477403, -98.200781227)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1732	ND	North Dakota	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35	%	Percentage	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1733	AZ	Arizona	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	43.5	%	Percentage	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1734	DC	District of Columbia	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.29	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1735	UT	Utah	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.705	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1736	VT	Vermont	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(43.625381239, -72.517640791)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1737	VT	Vermont	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1738	MO	Missouri	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.97	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1739	FL	Florida	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	40.6	%	Percentage	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1740	WI	Wisconsin	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	28.1	%	Percentage	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1741	MI	Michigan	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	82.9		Pack	(44.661319543001, -84.71439027)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1742	UT	Utah	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.681	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1743	TN	Tennessee	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.62	$	Dollars	(35.68094058, -85.774490914)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1744	WI	Wisconsin	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	7.93	$	Dollars	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1745	TX	Texas	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.33	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1746	WA	Washington	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.675	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1747	TN	Tennessee	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.63	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1748	LA	Louisiana	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1749	MN	Minnesota	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.87	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1750	MA	Massachusetts	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.781	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1751	KY	Kentucky	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.11	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1752	NH	New Hampshire	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	245.4		Pack	(43.655950113, -71.50036092)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1753	AK	Alaska	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	70.5		Pack	(64.845079957001, -147.722059036)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1754	CT	Connecticut	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	68.7		Pack	(41.56266102, -72.649840952)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1755	SD	South Dakota	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.53	$	Dollars	(44.353130053, -100.373530637)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1756	WA	Washington	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.825	$	Dollars	(47.522278629, -120.47001079)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1757	WY	Wyoming	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	21036314	$	Dollars	(43.235541343, -108.109830353)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1758	MS	Mississippi	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.464	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1759	IL	Illinois	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(40.485010283, -88.997710178)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1760	OH	Ohio	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	108.6		Pack	(40.060210141, -82.404260056)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1761	LA	Louisiana	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	89130616	$	Dollars	(31.312660644, -92.445680071)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1762	NJ	New Jersey	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2.7	$	Dollars	(40.130570048, -74.273691288)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1763	MI	Michigan	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	584605129	$	Dollars	(44.661319543001, -84.71439027)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1764	NC	North Carolina	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.767	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1765	OK	Oklahoma	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.21	$	Dollars	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1766	CA	California	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.1	$	Dollars	(37.638640123, -120.999999538)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1767	NC	North Carolina	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	43394879	$	Dollars	(35.466220975, -79.159250463)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1768	KY	Kentucky	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	110.7		Pack	(37.645970271, -84.774971048)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1769	MN	Minnesota	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.456	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1770	SC	South Carolina	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.07	$	Dollars	(33.998821303, -81.045371207)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1771	NC	North Carolina	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.627	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1772	SC	South Carolina	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	28.7	%	Percentage	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1773	MI	Michigan	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1774	AL	Alabama	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.325	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1775	FL	Florida	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	291172000	$	Dollars	(28.932040377, -81.928960539)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1776	NC	North Carolina	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31.7	%	Percentage	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1777	WA	Washington	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	51.4	%	Percentage	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1778	NC	North Carolina	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	18328000	$	Dollars	(35.466220975, -79.159250463)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1779	TX	Texas	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.265	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1780	KY	Kentucky	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.1	$	Dollars	(37.645970271, -84.774971048)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1781	KS	Kansas	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.18	$	Dollars	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1782	TX	Texas	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.265	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1783	VT	Vermont	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	42.8	%	Percentage	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1784	CT	Connecticut	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.054	$	Dollars	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1785	MO	Missouri	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.18	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1786	OK	Oklahoma	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35.7	%	Percentage	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1787	TX	Texas	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.65	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1788	AZ	Arizona	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2	$	Dollars	(34.86597028, -111.763811277)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1789	NH	New Hampshire	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1790	KY	Kentucky	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	93.5		Pack	(37.645970271, -84.774971048)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1791	KS	Kansas	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	34.5		Pack	(38.3477403, -98.200781227)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1792	OR	Oregon	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.29	$	Dollars	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1793	ME	Maine	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	43.6	%	Percentage	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1794	NC	North Carolina	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.45	$	Dollars	(35.466220975, -79.159250463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1795	MD	Maryland	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	146.1		Pack	(39.290580964, -76.609260111)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1796	NY	New York	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.5	%	Percentage	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1797	CT	Connecticut	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.135	$	Dollars	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1798	WY	Wyoming	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(43.235541343, -108.109830353)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1799	NE	Nebraska	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.65	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1800	TN	Tennessee	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.215	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1801	NE	Nebraska	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.64	$	Dollars	(41.641040988001, -99.365720623)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1802	CT	Connecticut	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	123589875	$	Dollars	(41.56266102, -72.649840952)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1803	MS	Mississippi	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	67.9		Pack	(32.745510099, -89.538030825)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1804	PA	Pennsylvania	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	68.9		Pack	(40.793730152, -77.860700294)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1805	IN	Indiana	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	162.4		Pack	(39.766910452, -86.149960194)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1806	MA	Massachusetts	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.9	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1807	OR	Oregon	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	40	%	Percentage	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1808	NV	Nevada	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.19	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1809	MO	Missouri	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	107.8		Pack	(38.635790776, -92.566300053)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1810	AZ	Arizona	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.079	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1811	ND	North Dakota	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.11	$	Dollars	(47.475319779, -100.118421049)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1812	KS	Kansas	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	28610492	$	Dollars	(38.3477403, -98.200781227)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1813	LA	Louisiana	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.36	$	Dollars	(31.312660644, -92.445680071)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1814	NH	New Hampshire	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	72034018	$	Dollars	(43.655950113, -71.50036092)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1815	CA	California	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	54.5		Pack	(37.638640123, -120.999999538)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1816	WI	Wisconsin	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.027	$	Dollars	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1817	AZ	Arizona	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	71.4		Pack	(34.86597028, -111.763811277)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1818	VA	Virginia	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.3	$	Dollars	(37.542680674, -78.457890463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1819	VA	Virginia	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	22.9	%	Percentage	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1820	GA	Georgia	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.573	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1821	OR	Oregon	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.04	$	Dollars	(44.567449424, -120.155031326)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1822	PA	Pennsylvania	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	263486000	$	Dollars	(40.793730152, -77.860700294)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1823	NV	Nevada	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.184	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1824	KY	Kentucky	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.3	$	Dollars	(37.645970271, -84.774971048)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1825	VT	Vermont	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.738	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1826	GA	Georgia	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.005	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1827	KS	Kansas	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.48	$	Dollars	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1828	WY	Wyoming	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.3	%	Percentage	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1829	LA	Louisiana	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	89290089	$	Dollars	(31.312660644, -92.445680071)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1830	AL	Alabama	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.845	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1831	MI	Michigan	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.689	$	Dollars	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1832	CO	Colorado	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	34.2	%	Percentage	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1833	MD	Maryland	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	32.1	%	Percentage	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1834	RI	Rhode Island	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.71	$	Dollars	(41.708280193, -71.522470314)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1835	PA	Pennsylvania	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	58.2	%	Percentage	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1836	SD	South Dakota	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.23	$	Dollars	(44.353130053, -100.373530637)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1837	MD	Maryland	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	35		Pack	(39.290580964, -76.609260111)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1838	MD	Maryland	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1	$	Dollars	(39.290580964, -76.609260111)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1839	CO	Colorado	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	197765465	$	Dollars	(38.843840757, -106.133610921)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1840	ME	Maine	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	36.7	%	Percentage	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1841	AK	Alaska	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	32.9		Pack	(64.845079957001, -147.722059036)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1842	NM	New Mexico	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.66	$	Dollars	(34.520880952, -106.240580985)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1843	HI	Hawaii	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.19	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1844	HI	Hawaii	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	25656992	$	Dollars	(21.304850435, -157.857749403)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1845	PA	Pennsylvania	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	1087816000	$	Dollars	(40.793730152, -77.860700294)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1846	PA	Pennsylvania	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	55.8	%	Percentage	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1847	UT	Utah	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	90276188	$	Dollars	(39.360700171, -111.587130635)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1848	LA	Louisiana	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.2	%	Percentage	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1849	NJ	New Jersey	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	34.2		Pack	(40.130570048, -74.273691288)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1850	DE	Delaware	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.6	$	Dollars	(39.008830667, -75.577741168)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1851	CA	California	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.37	$	Dollars	(37.638640123, -120.999999538)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1852	TN	Tennessee	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.37	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1853	TN	Tennessee	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.13	$	Dollars	(35.68094058, -85.774490914)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1854	SD	South Dakota	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.54	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1855	PA	Pennsylvania	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35	%	Percentage	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1856	AZ	Arizona	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.58	$	Dollars	(34.86597028, -111.763811277)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1857	NE	Nebraska	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	89.9		Pack	(41.641040988001, -99.365720623)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1858	MS	Mississippi	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.09	$	Dollars	(32.745510099, -89.538030825)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1859	NE	Nebraska	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.696	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1860	NY	New York	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.1	%	Percentage	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1861	IN	Indiana	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	20.8	%	Percentage	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1862	NH	New Hampshire	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.25	$	Dollars	(43.655950113, -71.50036092)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1863	AL	Alabama	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31.6	%	Percentage	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1864	KS	Kansas	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	90		Pack	(38.3477403, -98.200781227)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1865	LA	Louisiana	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	121234140	$	Dollars	(31.312660644, -92.445680071)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1866	NY	New York	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	16.6		Pack	(42.827001032, -75.543970427)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1867	NH	New Hampshire	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	189399120	$	Dollars	(43.655950113, -71.50036092)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1868	HI	Hawaii	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	11447081	$	Dollars	(21.304850435, -157.857749403)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1869	MO	Missouri	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	22.4	%	Percentage	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1870	IL	Illinois	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	134.4		Pack	(40.485010283, -88.997710178)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1871	WY	Wyoming	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.027	$	Dollars	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1872	GA	Georgia	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	25.8	%	Percentage	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1873	ID	Idaho	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	47.1	%	Percentage	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1874	MN	Minnesota	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	50.9		Pack	(46.355648736, -94.794200503)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1875	OK	Oklahoma	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.04	$	Dollars	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1876	MT	Montana	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	37.2		Pack	(47.066528972, -109.424420645)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1877	NJ	New Jersey	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.64	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1878	FL	Florida	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.501	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1879	KS	Kansas	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	60.7		Pack	(38.3477403, -98.200781227)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1880	WV	West Virginia	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	25830000	$	Dollars	(38.665510202, -80.712640135)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1881	VT	Vermont	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.63	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1882	ND	North Dakota	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	10593220	$	Dollars	(47.475319779, -100.118421049)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1883	PA	Pennsylvania	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	244659000	$	Dollars	(40.793730152, -77.860700294)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1884	AK	Alaska	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.8	$	Dollars	(64.845079957001, -147.722059036)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1885	HI	Hawaii	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.19	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1886	VA	Virginia	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	166131900	$	Dollars	(37.542680674, -78.457890463)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1887	HI	Hawaii	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35.9	%	Percentage	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1888	MO	Missouri	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	61263000	$	Dollars	(38.635790776, -92.566300053)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1889	AL	Alabama	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	83.3		Pack	(32.840571122, -86.631860762)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1890	RI	Rhode Island	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.23	$	Dollars	(41.708280193, -71.522470314)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1891	CO	Colorado	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.447	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1892	NH	New Hampshire	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1893	FL	Florida	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.247	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1894	MN	Minnesota	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.59	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1895	WY	Wyoming	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	160.4		Pack	(43.235541343, -108.109830353)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1896	NM	New Mexico	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.67	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1897	CO	Colorado	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	25.9	%	Percentage	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1898	AR	Arkansas	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.1775	$	Dollars	(34.748650124, -92.274490743)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1899	MT	Montana	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	12151610	$	Dollars	(47.066528972, -109.424420645)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1900	GA	Georgia	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.76	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1901	WV	West Virginia	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.463	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1902	NY	New York	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.644	$	Dollars	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1903	TN	Tennessee	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	252266793	$	Dollars	(35.68094058, -85.774490914)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1904	CA	California	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.21	$	Dollars	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1905	MN	Minnesota	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.47	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1906	CO	Colorado	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.951	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1907	WY	Wyoming	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	19196922	$	Dollars	(43.235541343, -108.109830353)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1908	VA	Virginia	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	106.2		Pack	(37.542680674, -78.457890463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1909	NC	North Carolina	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	21	%	Percentage	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1910	IA	Iowa	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	94		Pack	(42.469400913, -93.816490556)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1911	VT	Vermont	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	9412514	$	Dollars	(43.625381239, -72.517640791)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1912	WA	Washington	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	25.6		Pack	(47.522278629, -120.47001079)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1913	OR	Oregon	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.456	$	Dollars	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1914	AZ	Arizona	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	125		Pack	(34.86597028, -111.763811277)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1915	UT	Utah	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.71	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1916	NM	New Mexico	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(34.520880952, -106.240580985)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1917	WA	Washington	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.825	$	Dollars	(47.522278629, -120.47001079)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1918	OH	Ohio	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	130		Pack	(40.060210141, -82.404260056)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1919	AL	Alabama	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(32.840571122, -86.631860762)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1920	OH	Ohio	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.18	$	Dollars	(40.060210141, -82.404260056)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1921	NM	New Mexico	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.21	$	Dollars	(34.520880952, -106.240580985)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1922	NY	New York	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	33.3	%	Percentage	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1923	GA	Georgia	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(32.839681093, -83.627580346)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1924	CO	Colorado	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	63.8		Pack	(38.843840757, -106.133610921)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1925	TN	Tennessee	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	131.4		Pack	(35.68094058, -85.774490914)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1926	OR	Oregon	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	75011574	$	Dollars	(44.567449424, -120.155031326)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1927	IN	Indiana	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.406	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1928	AL	Alabama	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	75.6		Pack	(32.840571122, -86.631860762)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1929	HI	Hawaii	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.269	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1930	MO	Missouri	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	128.7		Pack	(38.635790776, -92.566300053)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1931	TN	Tennessee	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.63	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1932	CT	Connecticut	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.89	$	Dollars	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1933	PA	Pennsylvania	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.698	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1934	ND	North Dakota	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.68	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1935	AZ	Arizona	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	41322538	$	Dollars	(34.86597028, -111.763811277)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1936	WY	Wyoming	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	141.2		Pack	(43.235541343, -108.109830353)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1937	MD	Maryland	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.29	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1938	SC	South Carolina	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.547	$	Dollars	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1939	MI	Michigan	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.01	$	Dollars	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1940	FL	Florida	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.29	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1941	IL	Illinois	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.8	%	Percentage	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1942	AZ	Arizona	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	37.5		Pack	(34.86597028, -111.763811277)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1943	MO	Missouri	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.146	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1944	WA	Washington	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	8.316	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1945	IA	Iowa	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.36	$	Dollars	(42.469400913, -93.816490556)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1946	AL	Alabama	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.815	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1947	WY	Wyoming	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	23884954	$	Dollars	(43.235541343, -108.109830353)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1948	VA	Virginia	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.105	$	Dollars	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1949	DC	District of Columbia	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	124.5		Pack	(38.890371385, -77.031961127)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1950	DE	Delaware	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	122.8		Pack	(39.008830667, -75.577741168)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1951	NJ	New Jersey	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.6	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1952	IA	Iowa	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.37	$	Dollars	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1953	MA	Massachusetts	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	516455432	$	Dollars	(42.27687047, -72.082690675)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1954	DE	Delaware	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.3	$	Dollars	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1955	CO	Colorado	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.042	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1956	IL	Illinois	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(40.485010283, -88.997710178)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1957	HI	Hawaii	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.46	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1958	ND	North Dakota	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	19117534	$	Dollars	(47.475319779, -100.118421049)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1959	MT	Montana	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.7	$	Dollars	(47.066528972, -109.424420645)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1960	IL	Illinois	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.99	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1961	MN	Minnesota	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	82524137	$	Dollars	(46.355648736, -94.794200503)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1962	DE	Delaware	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	82412306	$	Dollars	(39.008830667, -75.577741168)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1963	MT	Montana	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	11336539	$	Dollars	(47.066528972, -109.424420645)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1964	WI	Wisconsin	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	91.9		Pack	(44.393191174, -89.816370742)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1965	PA	Pennsylvania	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.61	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1966	IN	Indiana	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.265	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1967	AZ	Arizona	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	109.6		Pack	(34.86597028, -111.763811277)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1968	KS	Kansas	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	38.9	%	Percentage	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1969	NV	Nevada	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.8	$	Dollars	(39.49324039, -117.071840564)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1970	FL	Florida	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	133.1		Pack	(28.932040377, -81.928960539)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1971	SC	South Carolina	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.46	$	Dollars	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1972	OK	Oklahoma	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	86.7		Pack	(35.472031356, -97.521070214)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1973	HI	Hawaii	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.491	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1974	MS	Mississippi	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.608	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1975	CO	Colorado	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.85	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1976	HI	Hawaii	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	49.1		Pack	(21.304850435, -157.857749403)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1977	NC	North Carolina	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	179		Pack	(35.466220975, -79.159250463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1978	WV	West Virginia	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	38.9	%	Percentage	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1979	NJ	New Jersey	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.71	$	Dollars	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1980	OH	Ohio	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	804236250	$	Dollars	(40.060210141, -82.404260056)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1981	MD	Maryland	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	131.9		Pack	(39.290580964, -76.609260111)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1982	NV	Nevada	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	40.1	%	Percentage	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1983	IL	Illinois	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	52.2		Pack	(40.485010283, -88.997710178)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1984	KY	Kentucky	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	15.8	%	Percentage	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1985	OK	Oklahoma	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.47	$	Dollars	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1986	OH	Ohio	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.23	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1987	NE	Nebraska	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	20.7	%	Percentage	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
1988	FL	Florida	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.21	$	Dollars	(28.932040377, -81.928960539)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
1989	OH	Ohio	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.227	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1990	OR	Oregon	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	204178765	$	Dollars	(44.567449424, -120.155031326)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1991	AL	Alabama	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	64.6		Pack	(32.840571122, -86.631860762)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1992	OR	Oregon	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.305	$	Dollars	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1993	LA	Louisiana	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.204	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1994	MD	Maryland	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.01	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
1995	IN	Indiana	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.9	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1996	IL	Illinois	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.987	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
1997	DC	District of Columbia	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	113		Pack	(38.890371385, -77.031961127)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
1998	AZ	Arizona	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	27387025	$	Dollars	(34.86597028, -111.763811277)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
1999	CA	California	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	33.5	%	Percentage	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2000	MA	Massachusetts	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	25.9		Pack	(42.27687047, -72.082690675)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2001	AL	Alabama	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	60.1		Pack	(32.840571122, -86.631860762)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2002	MS	Mississippi	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	52319643	$	Dollars	(32.745510099, -89.538030825)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2003	MD	Maryland	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	84839000	$	Dollars	(39.290580964, -76.609260111)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2004	DC	District of Columbia	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1	$	Dollars	(38.890371385, -77.031961127)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2005	AR	Arkansas	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.315	$	Dollars	(34.748650124, -92.274490743)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2006	KS	Kansas	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	28.7	%	Percentage	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2007	TX	Texas	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.42	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2008	MS	Mississippi	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.597	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2009	MN	Minnesota	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	86.2		Pack	(46.355648736, -94.794200503)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2010	MA	Massachusetts	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.585	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2011	MD	Maryland	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	401550000	$	Dollars	(39.290580964, -76.609260111)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2012	PA	Pennsylvania	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	47.8	%	Percentage	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2013	IL	Illinois	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	7.604	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2014	NY	New York	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	118.7		Pack	(42.827001032, -75.543970427)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2015	FL	Florida	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	131.9		Pack	(28.932040377, -81.928960539)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2016	MS	Mississippi	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	89.5		Pack	(32.745510099, -89.538030825)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2017	KY	Kentucky	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.301	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2018	WA	Washington	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	2.025	$	Dollars	(47.522278629, -120.47001079)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2019	OK	Oklahoma	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.046	$	Dollars	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2020	NJ	New Jersey	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	49.7	%	Percentage	(40.130570048, -74.273691288)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2021	IA	Iowa	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.75	$	Dollars	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2022	OK	Oklahoma	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	87.2		Pack	(35.472031356, -97.521070214)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2023	NM	New Mexico	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.576	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2024	WY	Wyoming	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.6	$	Dollars	(43.235541343, -108.109830353)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2025	HI	Hawaii	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	75.7		Pack	(21.304850435, -157.857749403)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2026	NJ	New Jersey	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.19	$	Dollars	(40.130570048, -74.273691288)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2027	MT	Montana	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	44.2	%	Percentage	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2028	KS	Kansas	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	61770458	$	Dollars	(38.3477403, -98.200781227)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2029	MS	Mississippi	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	24.3	%	Percentage	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2030	NC	North Carolina	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.423	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2031	IL	Illinois	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	33.3	%	Percentage	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2032	MT	Montana	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	47	%	Percentage	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2033	MA	Massachusetts	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	170898271	$	Dollars	(42.27687047, -72.082690675)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2034	GA	Georgia	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.323	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2035	DE	Delaware	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	49.2	%	Percentage	(39.008830667, -75.577741168)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2036	IA	Iowa	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	46.8	%	Percentage	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2037	HI	Hawaii	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	8.454	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2038	MO	Missouri	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.17	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2039	MD	Maryland	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.362	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2040	TN	Tennessee	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31.3	%	Percentage	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2041	ID	Idaho	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.976	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2042	VA	Virginia	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	137		Pack	(37.542680674, -78.457890463)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2043	GA	Georgia	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	88635996	$	Dollars	(32.839681093, -83.627580346)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2044	MT	Montana	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.7	$	Dollars	(47.066528972, -109.424420645)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2045	MD	Maryland	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	137.1		Pack	(39.290580964, -76.609260111)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2046	FL	Florida	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	40.6		Pack	(28.932040377, -81.928960539)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2047	HI	Hawaii	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	39.1	%	Percentage	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2048	HI	Hawaii	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.24	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2049	VT	Vermont	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	4.09	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2050	NM	New Mexico	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31	%	Percentage	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2051	AR	Arkansas	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2575	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2052	CO	Colorado	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.44	$	Dollars	(38.843840757, -106.133610921)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2053	ND	North Dakota	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.44	$	Dollars	(47.475319779, -100.118421049)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2054	WV	West Virginia	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.041	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2055	SC	South Carolina	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.15	$	Dollars	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2056	MN	Minnesota	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.48	$	Dollars	(46.355648736, -94.794200503)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2057	MN	Minnesota	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	556668455	$	Dollars	(46.355648736, -94.794200503)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2058	LA	Louisiana	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	89977784	$	Dollars	(31.312660644, -92.445680071)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2059	OR	Oregon	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.82	$	Dollars	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2060	SD	South Dakota	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	83.5		Pack	(44.353130053, -100.373530637)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2061	AL	Alabama	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35.2	%	Percentage	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2062	NV	Nevada	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.19	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2063	CO	Colorado	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	133.8		Pack	(38.843840757, -106.133610921)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2064	UT	Utah	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29.3	%	Percentage	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2065	IA	Iowa	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	109.4		Pack	(42.469400913, -93.816490556)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2066	CT	Connecticut	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	350286669	$	Dollars	(41.56266102, -72.649840952)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2067	CO	Colorado	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.15	$	Dollars	(38.843840757, -106.133610921)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2068	UT	Utah	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.465	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2069	NE	Nebraska	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	28.6	%	Percentage	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2070	RI	Rhode Island	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	49.3	%	Percentage	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2071	UT	Utah	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	43.8	%	Percentage	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2072	MD	Maryland	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	58.1		Pack	(39.290580964, -76.609260111)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2073	AL	Alabama	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.685	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2074	PA	Pennsylvania	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.26	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2075	NV	Nevada	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.812	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2076	ME	Maine	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	73514213	$	Dollars	(45.254228894001, -68.985031336)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2077	VT	Vermont	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	22.6	%	Percentage	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2078	IL	Illinois	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.46	$	Dollars	(40.485010283, -88.997710178)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2079	AK	Alaska	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	15321090	$	Dollars	(64.845079957001, -147.722059036)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2080	UT	Utah	2015	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.7	$	Dollars	(39.360700171, -111.587130635)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2081	AL	Alabama	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	67.2		Pack	(32.840571122, -86.631860762)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2082	NM	New Mexico	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	12574000	$	Dollars	(34.520880952, -106.240580985)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2083	VA	Virginia	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.732	$	Dollars	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2084	NE	Nebraska	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.9	%	Percentage	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2085	IA	Iowa	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	23.4	%	Percentage	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2086	AR	Arkansas	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.799	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2087	GA	Georgia	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30.2	%	Percentage	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2088	KY	Kentucky	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.584	$	Dollars	(37.645970271, -84.774971048)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2089	NC	North Carolina	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.555	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2090	MD	Maryland	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.13	$	Dollars	(39.290580964, -76.609260111)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2091	GA	Georgia	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.919	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2092	OR	Oregon	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	150.7		Pack	(44.567449424, -120.155031326)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2093	ID	Idaho	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.592	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2094	KY	Kentucky	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	167.6		Pack	(37.645970271, -84.774971048)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2095	MO	Missouri	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.748	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2096	ID	Idaho	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.871	$	Dollars	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2097	TX	Texas	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.265	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2098	MT	Montana	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	11398693	$	Dollars	(47.066528972, -109.424420645)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2099	OH	Ohio	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.084	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2100	NH	New Hampshire	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	135.5		Pack	(43.655950113, -71.50036092)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2101	IN	Indiana	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	28.3	%	Percentage	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2102	UT	Utah	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.227	$	Dollars	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2103	NE	Nebraska	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	105.1		Pack	(41.641040988001, -99.365720623)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2104	WA	Washington	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	90552150	$	Dollars	(47.522278629, -120.47001079)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2105	DC	District of Columbia	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	32.7	%	Percentage	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2106	ME	Maine	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.59	$	Dollars	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2107	MS	Mississippi	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.68	$	Dollars	(32.745510099, -89.538030825)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2108	DC	District of Columbia	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.304	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2109	AK	Alaska	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	130.4		Pack	(64.845079957001, -147.722059036)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2110	ND	North Dakota	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.83	$	Dollars	(47.475319779, -100.118421049)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2111	SC	South Carolina	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.58	$	Dollars	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2112	CT	Connecticut	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	56.5	%	Percentage	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2113	AL	Alabama	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.365	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2114	WY	Wyoming	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.16	$	Dollars	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2115	IN	Indiana	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.06	$	Dollars	(39.766910452, -86.149960194)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2116	AR	Arkansas	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	148826375	$	Dollars	(34.748650124, -92.274490743)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2117	AL	Alabama	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	156820995	$	Dollars	(32.840571122, -86.631860762)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2118	HI	Hawaii	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.367	$	Dollars	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2119	NM	New Mexico	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2120	NE	Nebraska	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	92.9		Pack	(41.641040988001, -99.365720623)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2121	VT	Vermont	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	12992903	$	Dollars	(43.625381239, -72.517640791)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2122	AL	Alabama	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.144	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2123	CT	Connecticut	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	40.6	%	Percentage	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2124	OH	Ohio	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.26	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2125	NC	North Carolina	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.9	%	Percentage	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2126	VA	Virginia	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.025	$	Dollars	(37.542680674, -78.457890463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2127	TN	Tennessee	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	103.4		Pack	(35.68094058, -85.774490914)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2128	OH	Ohio	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.25	$	Dollars	(40.060210141, -82.404260056)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2129	KS	Kansas	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.14	$	Dollars	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2130	AK	Alaska	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	56983372	$	Dollars	(64.845079957001, -147.722059036)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2131	OK	Oklahoma	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29.2	%	Percentage	(35.472031356, -97.521070214)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2132	UT	Utah	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	55835597	$	Dollars	(39.360700171, -111.587130635)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2133	CA	California	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	77.8		Pack	(37.638640123, -120.999999538)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2134	NV	Nevada	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	33.1	%	Percentage	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2135	HI	Hawaii	2016	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	46.6	%	Percentage	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2136	LA	Louisiana	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.907	$	Dollars	(31.312660644, -92.445680071)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2137	MT	Montana	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	42	%	Percentage	(47.066528972, -109.424420645)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2138	TN	Tennessee	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	76010568	$	Dollars	(35.68094058, -85.774490914)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2139	SC	South Carolina	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.391	$	Dollars	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2140	OR	Oregon	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	35.6	%	Percentage	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2141	CA	California	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	5.4	$	Dollars	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2142	LA	Louisiana	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	73.3		Pack	(31.312660644, -92.445680071)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2143	NM	New Mexico	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	83074493	$	Dollars	(34.520880952, -106.240580985)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2144	TX	Texas	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	36.6	%	Percentage	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2145	WI	Wisconsin	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.765	$	Dollars	(44.393191174, -89.816370742)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2146	AK	Alaska	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	134		Pack	(64.845079957001, -147.722059036)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2147	AL	Alabama	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.435	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2148	WV	West Virginia	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	35763000	$	Dollars	(38.665510202, -80.712640135)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2149	NY	New York	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	53.8	%	Percentage	(42.827001032, -75.543970427)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2150	MN	Minnesota	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.68	$	Dollars	(46.355648736, -94.794200503)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2151	CO	Colorado	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	162218960	$	Dollars	(38.843840757, -106.133610921)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2152	AL	Alabama	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.722	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2153	MI	Michigan	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	29.7	%	Percentage	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2154	NC	North Carolina	1979	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.1	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2155	OR	Oregon	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	13280000	$	Dollars	(44.567449424, -120.155031326)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2156	DE	Delaware	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.14	$	Dollars	(39.008830667, -75.577741168)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2157	CO	Colorado	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	137.9		Pack	(38.843840757, -106.133610921)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2158	CA	California	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.868	$	Dollars	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2159	WA	Washington	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	72.6		Pack	(47.522278629, -120.47001079)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2160	AZ	Arizona	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.01	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2161	KY	Kentucky	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	17145000	$	Dollars	(37.645970271, -84.774971048)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2162	MD	Maryland	2007	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1	$	Dollars	(39.290580964, -76.609260111)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2163	IA	Iowa	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	41.6		Pack	(42.469400913, -93.816490556)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2164	HI	Hawaii	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	32.1	%	Percentage	(21.304850435, -157.857749403)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2165	AR	Arkansas	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.15	$	Dollars	(34.748650124, -92.274490743)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2166	AR	Arkansas	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.8	%	Percentage	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2167	MA	Massachusetts	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	112178000	$	Dollars	(42.27687047, -72.082690675)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2168	IN	Indiana	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.265	$	Dollars	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2169	WV	West Virginia	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	35897000	$	Dollars	(38.665510202, -80.712640135)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2170	GA	Georgia	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.36	$	Dollars	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2171	WV	West Virginia	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.94	$	Dollars	(38.665510202, -80.712640135)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2172	TX	Texas	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.42	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2173	IL	Illinois	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	45.3		Pack	(40.485010283, -88.997710178)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2174	WA	Washington	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	83.4		Pack	(47.522278629, -120.47001079)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2175	CA	California	1996	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.37	$	Dollars	(37.638640123, -120.999999538)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2176	WA	Washington	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	3.025	$	Dollars	(47.522278629, -120.47001079)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2177	MO	Missouri	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.17	$	Dollars	(38.635790776, -92.566300053)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2178	SC	South Carolina	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.07	$	Dollars	(33.998821303, -81.045371207)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2179	SD	South Dakota	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.137	$	Dollars	(44.353130053, -100.373530637)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2180	WY	Wyoming	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	47.5		Pack	(43.235541343, -108.109830353)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2181	MT	Montana	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	12852542	$	Dollars	(47.066528972, -109.424420645)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2182	MO	Missouri	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.17	$	Dollars	(38.635790776, -92.566300053)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2183	WA	Washington	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	52.1	%	Percentage	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2184	NE	Nebraska	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.03	$	Dollars	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2185	SC	South Carolina	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	40.8	%	Percentage	(33.998821303, -81.045371207)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2186	DC	District of Columbia	2019	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	5.95	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2187	MT	Montana	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.12	$	Dollars	(47.066528972, -109.424420645)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2188	WI	Wisconsin	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.38	$	Dollars	(44.393191174, -89.816370742)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2189	TN	Tennessee	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	121.8		Pack	(35.68094058, -85.774490914)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2190	MO	Missouri	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.17	$	Dollars	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2191	OR	Oregon	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	143.1		Pack	(44.567449424, -120.155031326)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2192	NY	New York	1991	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	86.4		Pack	(42.827001032, -75.543970427)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2193	AR	Arkansas	1990	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.465	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2194	PA	Pennsylvania	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	2.61	$	Dollars	(40.793730152, -77.860700294)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2195	DC	District of Columbia	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.13	$	Dollars	(38.890371385, -77.031961127)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2196	MI	Michigan	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.21	$	Dollars	(44.661319543001, -84.71439027)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2197	NM	New Mexico	1999	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.21	$	Dollars	(34.520880952, -106.240580985)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2198	UT	Utah	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	95612556	$	Dollars	(39.360700171, -111.587130635)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2199	OR	Oregon	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.17	$	Dollars	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2200	CT	Connecticut	2009	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	53.7	%	Percentage	(41.56266102, -72.649840952)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2201	MA	Massachusetts	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	46.9	%	Percentage	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2202	NH	New Hampshire	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.78	$	Dollars	(43.655950113, -71.50036092)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2203	AL	Alabama	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.2	$	Dollars	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2204	NH	New Hampshire	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	50638656	$	Dollars	(43.655950113, -71.50036092)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2205	MA	Massachusetts	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	3.52	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2206	WY	Wyoming	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.08	$	Dollars	(43.235541343, -108.109830353)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2207	RI	Rhode Island	1983	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.23	$	Dollars	(41.708280193, -71.522470314)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2208	OR	Oregon	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.19	$	Dollars	(44.567449424, -120.155031326)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2209	ME	Maine	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	46.1	%	Percentage	(45.254228894001, -68.985031336)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2210	KY	Kentucky	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	173.2		Pack	(37.645970271, -84.774971048)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2211	MI	Michigan	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.54	$	Dollars	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2212	OH	Ohio	2013	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	54.6		Pack	(40.060210141, -82.404260056)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2213	TN	Tennessee	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.53	$	Dollars	(35.68094058, -85.774490914)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2214	CA	California	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.21	$	Dollars	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2215	OR	Oregon	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.19	$	Dollars	(44.567449424, -120.155031326)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2216	KS	Kansas	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.8	$	Dollars	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2217	VT	Vermont	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.5	%	Percentage	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2218	MS	Mississippi	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.17	$	Dollars	(32.745510099, -89.538030825)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2219	FL	Florida	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.79	$	Dollars	(28.932040377, -81.928960539)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2220	MN	Minnesota	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.18	$	Dollars	(46.355648736, -94.794200503)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2221	PA	Pennsylvania	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.18	$	Dollars	(40.793730152, -77.860700294)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2222	OH	Ohio	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.429	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2223	MI	Michigan	1982	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.877	$	Dollars	(44.661319543001, -84.71439027)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2224	AZ	Arizona	1994	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	79		Pack	(34.86597028, -111.763811277)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2225	IA	Iowa	1978	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.564	$	Dollars	(42.469400913, -93.816490556)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2226	NY	New York	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	941501119	$	Dollars	(42.827001032, -75.543970427)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2227	NJ	New Jersey	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	128.4		Pack	(40.130570048, -74.273691288)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2228	AR	Arkansas	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.681	$	Dollars	(34.748650124, -92.274490743)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2229	IN	Indiana	1981	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	148.5		Pack	(39.766910452, -86.149960194)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2230	DC	District of Columbia	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.714	$	Dollars	(38.890371385, -77.031961127)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2231	TX	Texas	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.65	$	Dollars	(31.827240407, -99.426770206)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2232	GA	Georgia	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	24.4	%	Percentage	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2233	OH	Ohio	1975	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.23	$	Dollars	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2234	NM	New Mexico	1992	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.35	$	Dollars	(34.520880952, -106.240580985)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2235	SD	South Dakota	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.53	$	Dollars	(44.353130053, -100.373530637)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2236	WY	Wyoming	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	3381000	$	Dollars	(43.235541343, -108.109830353)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2237	WA	Washington	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.728	$	Dollars	(47.522278629, -120.47001079)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2238	VA	Virginia	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	16918000	$	Dollars	(37.542680674, -78.457890463)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2239	WY	Wyoming	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	90.5		Pack	(43.235541343, -108.109830353)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2240	AL	Alabama	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	15.6	%	Percentage	(32.840571122, -86.631860762)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2241	MN	Minnesota	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	92.3		Pack	(46.355648736, -94.794200503)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2242	TN	Tennessee	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	77029000	$	Dollars	(35.68094058, -85.774490914)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2243	KS	Kansas	2004	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	31.5	%	Percentage	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2244	NV	Nevada	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.18	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2245	PA	Pennsylvania	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.31	$	Dollars	(40.793730152, -77.860700294)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2246	CA	California	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.37	$	Dollars	(37.638640123, -120.999999538)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2247	TN	Tennessee	2003	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	93.2		Pack	(35.68094058, -85.774490914)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2248	UT	Utah	2014	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	42.7	%	Percentage	(39.360700171, -111.587130635)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2249	AZ	Arizona	2010	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	6.459	$	Dollars	(34.86597028, -111.763811277)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2250	IN	Indiana	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	96.1		Pack	(39.766910452, -86.149960194)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2251	OR	Oregon	1972	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.17	$	Dollars	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2252	VT	Vermont	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.61	$	Dollars	(43.625381239, -72.517640791)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2253	NJ	New Jersey	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	120808000	$	Dollars	(40.130570048, -74.273691288)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2254	UT	Utah	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	64.4		Pack	(39.360700171, -111.587130635)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2255	WY	Wyoming	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.61	$	Dollars	(43.235541343, -108.109830353)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2256	VA	Virginia	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	2.945	$	Dollars	(37.542680674, -78.457890463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2257	OH	Ohio	2011	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	40.3	%	Percentage	(40.060210141, -82.404260056)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2258	MA	Massachusetts	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	52.2	%	Percentage	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2259	TX	Texas	2012	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.41	$	Dollars	(31.827240407, -99.426770206)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2260	FL	Florida	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	126319000	$	Dollars	(28.932040377, -81.928960539)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2261	WA	Washington	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.825	$	Dollars	(47.522278629, -120.47001079)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2262	NC	North Carolina	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.05	$	Dollars	(35.466220975, -79.159250463)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2263	KS	Kansas	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	121.7		Pack	(38.3477403, -98.200781227)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2264	GA	Georgia	1997	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	21.3	%	Percentage	(32.839681093, -83.627580346)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2265	NY	New York	2001	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	1014362644	$	Dollars	(42.827001032, -75.543970427)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2266	RI	Rhode Island	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	1.003	$	Dollars	(41.708280193, -71.522470314)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2267	MA	Massachusetts	1985	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.42	$	Dollars	(42.27687047, -72.082690675)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2268	NC	North Carolina	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	0.301	$	Dollars	(35.466220975, -79.159250463)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2269	NE	Nebraska	2017	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	30	%	Percentage	(41.641040988001, -99.365720623)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2270	CA	California	2006	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	3.95	$	Dollars	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2271	MT	Montana	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	86		Pack	(47.066528972, -109.424420645)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2272	UT	Utah	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	22551304	$	Dollars	(39.360700171, -111.587130635)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2273	NM	New Mexico	1971	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	11258000	$	Dollars	(34.520880952, -106.240580985)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2274	MD	Maryland	1995	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	77.1		Pack	(39.290580964, -76.609260111)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2275	ID	Idaho	1970	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	102.4		Pack	(43.682630005, -114.363730042)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2276	ID	Idaho	1973	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	45	%	Percentage	(43.682630005, -114.363730042)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2277	NV	Nevada	1987	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	0.36	$	Dollars	(39.49324039, -117.071840564)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2278	VT	Vermont	1998	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	97		Pack	(43.625381239, -72.517640791)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2279	NH	New Hampshire	2008	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State Tax per pack	1.72	$	Dollars	(43.655950113, -71.50036092)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	452CGS	4
2280	KS	Kansas	1989	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	27.4	%	Percentage	(38.3477403, -98.200781227)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2281	NJ	New Jersey	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	173132000	$	Dollars	(40.130570048, -74.273691288)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2282	IN	Indiana	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.4	%	Percentage	(39.766910452, -86.149960194)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2283	NH	New Hampshire	1980	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	247.8		Pack	(43.655950113, -71.50036092)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2284	SC	South Carolina	2018	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.57	$	Dollars	(33.998821303, -81.045371207)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2285	OR	Oregon	1974	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	43.2	%	Percentage	(44.567449424, -120.155031326)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2286	WA	Washington	2005	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	1.425	$	Dollars	(47.522278629, -120.47001079)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2287	MO	Missouri	1986	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.7	%	Percentage	(38.635790776, -92.566300053)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3
2288	MD	Maryland	2002	OW	The Tax Burden on Tobacco	Cigarette Sales	Average Cost per pack	4.009	$	Dollars	(39.290580964, -76.609260111)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	455CGS	1
2289	SD	South Dakota	1976	OW	The Tax Burden on Tobacco	Cigarette Sales	Cigarette Consumption (Pack Sales Per Capita)	116.7		Pack	(44.353130053, -100.373530637)	Table 11- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	453CGS	2
2290	KS	Kansas	1988	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.24	$	Dollars	(38.3477403, -98.200781227)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2291	AK	Alaska	1977	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.08	$	Dollars	(64.845079957001, -147.722059036)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2292	LA	Louisiana	1993	OW	The Tax Burden on Tobacco	Cigarette Sales	State Tax per pack	0.2	$	Dollars	(31.312660644, -92.445680071)	Table 7- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	451CGS	6
2293	NY	New York	2000	OW	The Tax Burden on Tobacco	Cigarette Sales	Gross Cigarette Tax Revenue	738115241	$	Dollars	(42.827001032, -75.543970427)	Table 12- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	456CGS	5
2294	CA	California	1984	OW	The Tax Burden on Tobacco	Cigarette Sales	Federal and State tax as a Percentage of Retail Price	26.5	%	Percentage	(37.638640123, -120.999999538)	Table 13- Orzechowski and Walker, Tax Burden on Tobacco	POL	450POL	450CGS	454CGS	3

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