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Sales Tax: A tax is imposed on each sale of a taxable item in this state. Texas Tax Code 151.051 5

Based on tobacco use data from the Centers on Disease Control (CDC) and a methodology adapted from prior state estimates, GBPI finds: $1 per pack increase = $416 million a year on average over five years $1.23 per pack increase = $498 million a year on average over five years $1.50 per pack increase = $588 million a year on average over five years The effect of these increases on Georgias tobacco tax revenues is illustrated in the following chart

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According to data from tobacco pricing research, cigarette excise taxes range from less than $0.50 per pack in some states to more than $4.00 in others