Categories
Uncategorized

Taxation of Tobacco and Vapor Products on the Ballot in Oregon

Oregon voters will weigh in on taxation of tobacco and nicotine products next month. If voters pass Measure 108, the Tobacco and E-Cigarette Tax Increase for Health Programs Measure, it would increase taxes on cigarettes and cigars and introduce a new tax on vapor products beginning January 2021. The measure was passed by the Oregon […]

Categories
Uncategorized

State and Local Tax Ballot Measures to Watch on Election Day 2020

Featured Ballot Measures Arizona Proposition 207 Arizona Proposition 207 would legalize recreational marijuana and tax retail sales at 16 percent of retail price. Arizona forecasts roughly $166 million in excise tax revenue when the market has matured, and this revenue would be allocated to community colleges, police departments, fire departments, transportation funding, and a new Justice […]

Categories
Uncategorized

New Census Data Shows States Beat Revenue Expectations in FY 2020

Key Findings State tax collections declined 5.5 percent in FY 2020 according to new Census data, though actual losses are likely to be significantly lower after accounting for the shifting of income tax collections into the current fiscal year due to delayed tax filing deadlines. After a sharp initial drop under stay-at-home orders, sales tax […]

Categories
Uncategorized

Massachusetts Ban of Flavored Cigarettes Is Getting Expensive

On June 1, Massachusetts’ ban on sale of flavored tobacco products, including menthol cigarettes, took effect. Flavored vapor products were already banned. When signing the ban into law, Gov. Charlie Baker (R) argued that the ban, which is the broadest in the country, was enacted to limit youth uptake of nicotine products. While youth uptake […]

Categories
Uncategorized

Cigarette Taxes in Europe

To ensure the functioning of its internal market, the EU sets a minimum excise duty on cigarettes. It consists of a specific component and an ad valorem component, resulting in a minimum overall excise duty of €1.80 (US $2.02) per 20-cigarette pack and 60 percent of an EU country’s weighted average retail selling price (certain exceptions […]

Categories
Uncategorized

Future of Wisconsin Vapor Tax Uncertain after Decision by State Supreme Court

Last Friday, the Wisconsin Supreme Court struck down several of Gov. Tony Evers’ (D) partial vetoes to the state’s biennial budget for fiscal years 2020 and 2021. Of the 78 partial vetoes issued by the governor in July 2019, four were challenged and the court struck down three. In Wisconsin, per the constitution, the governor […]

Categories
Uncategorized

How Stable is Cigarette Tax Revenue?

July 9, 2020 Ulrik Boesen Tom VanAntwerp Ulrik Boesen, Tom VanAntwerp Cigarette excise taxes have been a source of state revenue for decades, but in recent years, reliance on these taxes has increased. Using data from Orzechowski and Walker’s annual compendium The Tax Burden on Tobacco, this web tool shows how cigarette tax revenues have changed between 1955 and […]