North Dakota's excise tax per pack of cigarettes: $0.440
North Dakota's excise tax collection for the
fiscal year ending June 2002: $19,118,000
Sales tax on tobacco products: 5.00%
Federal excise tax per pack of cigarettes: $0.39
Total federal excise tax collections in fiscal year 2002: $7,512,700,000
Click here for the Cigarette Tax and Payment Table for all states.
Tobacco Taxes
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Comparing Excise Taxes on Cigarettes, Beer and Wine
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Number of six-packs of beer that must be sold in North Dakota to produce the same state excise tax revenue generated by one carton of cigarettes: 48.9 |
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Number of bottles of wine that must be sold in North Dakota to produce the same state excise tax revenue generated by one carton of cigarettes: 44.4 |
North Dakota Smokers' Contributions
to the State Economy - 2002
North Dakota smokers comprise only 22.1%1 of the adult population in the state. Here is what they already pay because they choose to buy a legal product:
| Smokers Pay Excise Taxes2 | $ | 19,117,534 |
| Smokers Pay Sales Taxes2 | $ | 8,689,789 |
| Smokers Pay Tobacco Settlement Payments3 | $ | 23,162,587 |
| $ | 50,969,910 |
Smokers' Economic/Tax Profile
- Income1
| North Dakota smokers' median household income 2001 | $ | 30,550 |
| North Dakota nonsmokers' median household income 2001 | $ | 38,199 |
- Working Families Pay More1
41.3% of ND smokers had household income LESS than $25,000
6.8% of ND smokers had household income EQUAL to or GREATER THAN $75,000
The impact of smoker payments on the incomes of working families was more than THREE TIMES the impact on higher income smokers. Those who can afford it least pay a disproportionate percentage of their hard-earned income in smoker payments.
- Smoker Excise Tax/Sales Tax/Tobacco Settlement Payments Liability4
| Total average paid per North Dakota smoker in excise and sales taxes | $ | 261 |
| Cost per North Dakota smoker for settlement payments to North Dakota | $ | 246 |
| Total annual payment to North Dakota per smoker | $ | 507 |
| Total annual payment to North Dakota per nonsmoker | $ | 0 |
North Dakota Smoker Facts 5
- Total smokers' payments to North Dakota were:
- Eleven times as large as excise taxes on alcoholic beverages in FY2001 ($4.9 million).
- More than ten times as large as death and gift tax revenues ($5.1 million) in FY2001.
- Nearly as large (85%) as FY2001 corporate income taxes ($63.4 million).
- The total amount paid by smokers in North Dakota could cover the 2001-2003 biennium general fund appropriations for:
- Bismark State, AND Lake Region State AND Williston State Colleges AND the North Dakota State College of Science ($53.6 million) COMBINED
OR - The University of North Dakota Medical Center ($30 million) AND the North Dakota Department of Health ($14.8 million) COMBINED
- Bismark State, AND Lake Region State AND Williston State Colleges AND the North Dakota State College of Science ($53.6 million) COMBINED
- In 1997, smokers provided 1,639 jobs that paid an additional $1.2 million to the state in personal and corporate income taxes.6
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CIGARETTES DON'T PAY TAXES -
NORTH DAKOTA SMOKERS DO!!
NORTH DAKOTA SMOKERS DO!!