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1 2017 (PDF) 01/09/2017 Department of Taxation Seeks Comments on Proposed Rule Changes (PDF) 09/14/2016 Excise and Energy Tax Division Cigarette OTP and MSA Electronic Filing(PDF) 09/08/2016 Cigarette Master Settlement Agreement Notice: No

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Each year, in partnership with scholars at the Mackinac Center for Public Policy, we estimate cigarette smuggling rates for each US state and the District of Columbia.[1] The most recent report uses 2022 data and finds a strong positive relationship between cigarette smuggling and tax rates across the country

Re-move all the nicotine from a brand of cigarettes and you all but remove the desire of people to smoke that brand