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Highest and Lowest Cigarette Tax States Highest New York State $4.35 (addl $1.50 in New York City) Rhode Island, .50 Connecticut, .40 Hawaii, .20 Washington, .02 Lowest Missouri, $.17 Virginia, $.30 Louisiana, $.36 Georgia, $.37 Alabama, $.42 On top of thestate tax, New York City levies its own tax of $1.50 per packmaking the cityan attractive destination for smugglers

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