{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,7,9]],"date-time":"2026-07-09T18:13:07Z","timestamp":1783620787343,"version":"3.55.0"},"reference-count":21,"publisher":"BMJ","funder":[{"DOI":"10.13039\/100000002","name":"National Institutes of Health","doi-asserted-by":"publisher","award":["R01DA045016"],"award-info":[{"award-number":["R01DA045016"]}],"id":[{"id":"10.13039\/100000002","id-type":"DOI","asserted-by":"publisher"}]},{"DOI":"10.13039\/100000002","name":"National Institutes of Health","doi-asserted-by":"publisher","award":["R01DA058005"],"award-info":[{"award-number":["R01DA058005"]}],"id":[{"id":"10.13039\/100000002","id-type":"DOI","asserted-by":"publisher"}]},{"DOI":"10.13039\/100000038","name":"U.S. Food and Drug Administration","doi-asserted-by":"publisher","award":["U54CA229974"],"award-info":[{"award-number":["U54CA229974"]}],"id":[{"id":"10.13039\/100000038","id-type":"DOI","asserted-by":"publisher"}]}],"content-domain":{"domain":["bmj.com"],"crossmark-restriction":true},"short-container-title":["Tob Control"],"accepted":{"date-parts":[[2026,6,24]]},"abstract":"<jats:sec>\n                    <jats:title>Background<\/jats:title>\n                    <jats:p>State cigar taxes in the USA vary widely in structure and level, unlike cigarette taxes which are typically levied uniformly per pack. This complexity has limited the comparability of cigar tax levels across states, products and time and relative to other tobacco products.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Methods<\/jats:title>\n                    <jats:p>We create and publicly release a database of quarterly state and local cigar taxes from 2010 to 2024, standardised to per unit rates by cigar type. Matching Universal Product Code (UPC)-level cigar sales data from the NielsenIQ Retail Scanner Dataset to state and local tax rates by product type, we develop a method to translate heterogeneous cigar tax structures into standardised per unit equivalent tax rates for little, large and premium cigars over time.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Results<\/jats:title>\n                    <jats:p>As of 1 October 2024, average state-level per unit cigar taxes were US$0.06 for little cigars, US$0.14 for large cigars and US$0.24 for premium cigars, reflecting increases of 31.2%, 19.2% and 8.3%, respectively since 1 October 2010. On a per gram basis, average state taxes range from 77.8% of the cigarette tax for little cigars to 22.9% of the cigarette tax for premium cigars.<\/jats:p>\n                  <\/jats:sec>\n                  <jats:sec>\n                    <jats:title>Conclusions<\/jats:title>\n                    <jats:p>By facilitating more accurate measurement of cigar taxation, the database presented here enables critical policy evaluations and tobacco control research.<\/jats:p>\n                  <\/jats:sec>","DOI":"10.1136\/tc-2026-060077","type":"journal-article","created":{"date-parts":[[2026,7,9]],"date-time":"2026-07-09T17:20:26Z","timestamp":1783617626000},"page":"tc-2026-060077","update-policy":"https:\/\/doi.org\/10.1136\/crossmarkpolicy","source":"Crossref","is-referenced-by-count":0,"title":["Standardising the measurement of cigar tax rates in the USA, 2010\u20132024"],"prefix":"10.1136","author":[{"ORCID":"https:\/\/orcid.org\/0009-0009-1263-5410","authenticated-orcid":false,"given":"Guthrie","family":"Scoblic","sequence":"first","affiliation":[{"name":"Department of Economics, University of Missouri, Columbia, Missouri, USA"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0009-0004-1417-3620","authenticated-orcid":false,"given":"Rachel Y L","family":"Fung","sequence":"additional","affiliation":[{"name":"Department of Economics, University of Missouri, Columbia, Missouri, USA"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-2352-8786","authenticated-orcid":false,"given":"Abigail S","family":"Friedman","sequence":"additional","affiliation":[{"name":"Yale University School of Public Health, New Haven, Connecticut, USA"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"ORCID":"https:\/\/orcid.org\/0000-0002-9247-9703","authenticated-orcid":false,"given":"Michael F","family":"Pesko","sequence":"additional","affiliation":[{"name":"Department of Economics, University of Missouri, Columbia, Missouri, USA"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"239","published-online":{"date-parts":[[2026,7,9]]},"reference":[{"key":"2026070910202147000_tc-2026-060077v1.1","doi-asserted-by":"publisher","DOI":"10.15585\/mmwr.mm7341a2"},{"key":"2026070910202147000_tc-2026-060077v1.2","unstructured":"American Lung Association . Tobacco trends brief: overall tobacco trends brief. Available: https:\/\/www.lung.org\/research\/trends-in-lung-disease\/tobacco-trends-brief\/overall-smoking-trends [Accessed 30 Apr 2026]."},{"key":"2026070910202147000_tc-2026-060077v1.3","doi-asserted-by":"crossref","DOI":"10.1186\/s12889-015-1617-5","article-title":"Systematic review of cigar smoking and all cause and smoking related mortality","volume":"15","author":"Chang","year":"2015","journal-title":"BMC Public Health"},{"key":"2026070910202147000_tc-2026-060077v1.4","doi-asserted-by":"crossref","first-page":"333","DOI":"10.1093\/ntr\/ntae173","article-title":"The Public Health Impact of a Ban on Flavored Cigars: A Decision-Theoretic Policy Framework","volume":"27","author":"Levy","year":"2025","journal-title":"Nicotine Tob Res"},{"key":"2026070910202147000_tc-2026-060077v1.5","unstructured":"National Cancer Institute . Cigar smoking and cancer. 2010."},{"key":"2026070910202147000_tc-2026-060077v1.6","unstructured":"Alcohol and Tobacco Tax and Trade Bureau . Federal excise tax increase and related provisions \u2013 summary. 2019. Available: https:\/\/www.ttb.gov\/taxes\/federal-excise-tax-increase-and-related-provisions [Accessed 10 Jul 2025]."},{"key":"2026070910202147000_tc-2026-060077v1.7","unstructured":"U.S. Food and Drug Administration . [FDA clarification on premium cigar definition]. 2023. Available: https:\/\/www.fda.gov\/media\/176810\/download"},{"key":"2026070910202147000_tc-2026-060077v1.8","doi-asserted-by":"publisher","DOI":"10.1093\/ntr\/ntab238"},{"key":"2026070910202147000_tc-2026-060077v1.9","doi-asserted-by":"crossref","DOI":"10.1001\/jamanetworkopen.2022.15407","article-title":"Trends in Annual Sales and Pack Price of Cigarettes in the US, 2015-2021","volume":"5","author":"Ali","year":"2022","journal-title":"JAMA Netw Open"},{"key":"2026070910202147000_tc-2026-060077v1.10","unstructured":"Orzechowski W , Walker R . The tax burden on tobacco: historical compilation\u2014 volume 59. Arlington, VA: Orzechowski & Walker, 2024."},{"key":"2026070910202147000_tc-2026-060077v1.11","unstructured":"American Nonsmokers\u2019 Rights Foundation . U.S. tobacco control laws database. 2024. Available: https:\/\/no-smoke.org\/materials-services\/laws-data\/ [Accessed 01 Oct 2024]."},{"key":"2026070910202147000_tc-2026-060077v1.12","doi-asserted-by":"publisher","DOI":"10.1136\/tobaccocontrol-2021-056865"},{"key":"2026070910202147000_tc-2026-060077v1.13","doi-asserted-by":"publisher","DOI":"10.1136\/tc-2024-058618"},{"key":"2026070910202147000_tc-2026-060077v1.14","unstructured":"U. S. Government Accountability Office . Tobacco taxes: large disparities in rates for smoking products trigger significant market shifts to avoid higher taxes. 2012. Available: https:\/\/www.gao.gov\/products\/gao-12-475 [Accessed 16 Jul 2025]."},{"key":"2026070910202147000_tc-2026-060077v1.15","doi-asserted-by":"publisher","DOI":"10.1016\/j.jhealeco.2022.102676"},{"key":"2026070910202147000_tc-2026-060077v1.16","unstructured":"John Middleton Co . August 2009 JMC price list.pdf. Philip Morris records. Master Settlement Agreement; 2009. Available: https:\/\/www.industrydocuments.ucsf.edu\/docs\/ymhf0151 [Accessed 01 Aug 2025]."},{"key":"2026070910202147000_tc-2026-060077v1.17","unstructured":"Moulton G RJR . SALEM CIGARS. RJ Reynolds records. Master Settlement Agreement; 1998. Available: https:\/\/www.industrydocuments.ucsf.edu\/docs\/hkdp0000 [Accessed 01 Aug 2025]."},{"key":"2026070910202147000_tc-2026-060077v1.18","unstructured":"Chaloupka FJ , Tauras JA . Taxation of emerging tobacco products. 2020."},{"key":"2026070910202147000_tc-2026-060077v1.19","doi-asserted-by":"crossref","unstructured":"Donovan EM , Braganza K , Diaz MC , et al . Population coverage and comprehensiveness of flavoured tobacco sales restrictions in the USA, 2010-2023. Tob Control 2025:tc-2025-059293. doi:10.1136\/tc-2025-059293","DOI":"10.1136\/tc-2025-059293"},{"key":"2026070910202147000_tc-2026-060077v1.20","doi-asserted-by":"publisher","DOI":"10.1016\/j.amepre.2024.06.007"},{"key":"2026070910202147000_tc-2026-060077v1.21","doi-asserted-by":"publisher","DOI":"10.1136\/tc-2024-058895"}],"container-title":["Tobacco Control"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/syndication.highwire.org\/content\/doi\/10.1136\/tc-2026-060077","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2026,7,9]],"date-time":"2026-07-09T17:20:28Z","timestamp":1783617628000},"score":1,"resource":{"primary":{"URL":"https:\/\/tobaccocontrol.bmj.com\/lookup\/doi\/10.1136\/tc-2026-060077"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2026,7,9]]},"references-count":21,"alternative-id":["10.1136\/tc-2026-060077"],"URL":"https:\/\/doi.org\/10.1136\/tc-2026-060077","relation":{},"ISSN":["0964-4563","1468-3318"],"issn-type":[{"value":"0964-4563","type":"print"},{"value":"1468-3318","type":"electronic"}],"subject":[],"published":{"date-parts":[[2026,7,9]]}}}