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Number of Six-Packs of Beer or Bottles of Wine to Equal State Excise Tax Revenue Generated by One Carton of Cigarettes

State 6-packs of beer per carton of cigarettes Bottles of wine per carton of cigarettes
Alabama 14 13
Alaska 30 36
Arizona 222 120
Arkansas 44 39
California 77 220
Colorado 187 132
Connecticut 141 127
Delaware 61 29
Florida 13 8
Georgia 14 12
Hawaii 31 59
Idaho 68 64
Illinois 92 68
Indiana 82 60
Iowa 34 10
Kansas 78 133
Kentucky 67 30
Louisiana 20 165
Maine 102 168
Maryland 396 252
Massachusetts 244 139
Michigan 178 198
Minnesota 177 215
Mississippi 7 *
Missouri 50 24
Montana 216 81
Nebraska 39 34
Nevada 89 58
New Hampshire 47 *
New Jersey 381 186
New Mexico 39 27
New York 242 398
North Carolina 12 22
North Dakota 49 44
Ohio 1 2
Oklahoma 46 72
Oregon 262 89
Pennsylvania 300 *
Rhode Island 398 207
South Carolina 2 3
South Dakota 101 83
Tennessee 25 8
Texas 125 356
Utah 30 *
Vermont 118 164
Virginia 21 10
Washington 138 116
Washington D.C. 198 168
West Virginia 54 28
Wisconsin 524 399
Wyoming 533 *

* In this state, the tax on the product is a percentage of the wholesale cost of the product. Since wholesale costs vary from brand to brand, the tax on the product varies as well. It is not possible to calculate a fixed, unvarying ratio of that tax to the tax on a carton of cigarettes.

Source: R.J. Reynolds Tobacco Company 12/31/06