General Index to KTCA Directory

Transcription

General Index to KTCA Directory
MISSION STATEMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
ADVERTISERS DIRECTORY. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
KTCA OFFICERS AND DIRECTORS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
KTCA PAST PRESIDENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
KTCA ASSOCIATE & REGULAR DISTRIBTUTORS & WHOLESALERS . . . . . . . . . . . . . . . . . . . . . 10
GOLF INVITATIONAL SPRING OUTING. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19
TAX YEAR HIGHLIGHTS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
QUICK FACTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
STATE CIGARETTE EXCISE TAX RATES MAPS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
CIGARETTE TAX RATE MAPS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
HISTORICAL CIGARETTE TAX DATA FOR ALL TAXING STATES SINCE 1950 . . . . . . . . . . . . . 28
KENTUCKY SMOKERS CONTRIBUTION TO THE STATE ECONOMY . . . . . . . . . . . . . . . . . . . . . . 29
KY HISTORICAL CIGARETTE TAX DATA SINCE 1955 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
FEDERAL, STATE AND LOCAL TOBACCO TAXES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
KTCA..... THE INCEPTION 1972 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
NET STATE TOBACCO COLLECTIONS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
STATE TAX PAID CIGARETTE SALES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
STATES WHICH TAX BOTH CIGRETTES AND OTP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
STATE TAX RATES ON SMOKELESS TOBACCO PRODUCTS, JANUARY 1, 2012 . . . . . . . . . . . . 35
STATE TAX RATES ON ALL OTHER OTP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
ESTIMATED STATE GENERAL SALES TAX COLLECTIONS ON CIGARETTES . . . . . . . . . . . . . 37
MSA SETTLEMENT PAYMENTS RECEIVED BY STATES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
KY SALES RESTRICTION LAWS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
KTCA ANNUAL INDUSTRY / APPRECIATION /RECEPTION & BANQUET 2012 . . . . . . . . . . . . . . 40
15TH KTCA / RICH PELLAS GOLF EVENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
KTCA SPRING BOARD MEETING / RECEPTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
TRI-STATE ANNUAL CONVENTION PHOTOS. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
EFFECTIVE DATES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
LETTER TO THE MEMBERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62
KTCA MEMBERSHIP APPLICATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
INDUSTRY CALENDAR OF EVENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
STATE, REGIONAL & NATIONAL ASSOCIATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
1
Mission Statement
KENTUCKY TOBACCO AND CANDY ASSOCIATION
7014 HUGHES AVENUE
CRESTWOOD, KENTUCKY 40014
PHONE: (502) 893-0761
FAX: (502) 243-9398
EMAIL: ron@ktca7.com
Website: www.kentuckytobaccocandyassoc.com
_______________________________________________________________________________
OFFICERS
PRESIDENT:
VICE-PRESIDENT:
SECRETARY:
TREASURER:
FRANK HINTON – F. HINTON, INC.
DAN MCINTYRE – JACKSON WHOLESALE
CHARLES IRONS – MCLANE COMPANY
TRACY AXTON, AXTON CANDY
& TOBACCO COMPANY
MISSION STATEMENT
The purpose of this association is as follows:
To lawfully promote the general business welfare of all persons, firms or corporations
engaged in the business of distributing, marketing or selling tobacco, candy and related products
at wholesale.
It is the intent of the by-laws that all activities of the Kentucky Tobacco and Candy
Association Incorporated will conform to local, state and federal laws and regulations, including
all federal anti-trust laws, and such laws in individual states. No member or group of members shall
be authorized to conduct a meeting in the name of this association without prior approval by the
President or the Board of Directors. No member shall in the name of the association, take any
action that will in any way constrain or restrict fair competition within our system of competitive
free enterprise. This association shall in no way attempt activities that will be detrimental to the
public welfare.
(Quoted from KTCA By-Laws)
2
YOUR KENTUCKY SALES REP
JOHN PAKOZDI
800-788-7777 Ext. 7415
Advertisers
KTCA DIRECTORY ADVERTISERS
ALTRIA GROUP DISTRIBUTION COMPANY . . . . . . . . 17
RENFRO SUPPLY COMPANY . . . . . . . . . . . . . . . . . . . . . . 55
AXTON CANDY & TOBACCO . . . . . . . . . . . . . . . . . . . . . . 15
REPUBLIC TOBACCO. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15
BIC CONSUMER PRODUCTS USA . . . . . . . . . . . . . . . . . . . 3
R. J. REYNOLDS TOBACCO COMPANY . . . . . . . . . . .IFC
COMMONWEALTH-ALTADIS INC . . . . . . . . . . . . . . . . . 11
S. ABRAHAM & SONS, INC . . . . . . . . . . . . . . . . . . . . . . . . 61
FARMERS TOBACCO COMPANY INC . . . . . . . . . . . . . . . 9
SHANKMAN & ASSOCIATES . . . . . . . . . . . . . . . . . . . . . . 59
HARDECS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
SWEDISH MATCH . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
H.T. HACKNEY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66
SWISHER INTERNATIONAL. . . . . . . . . . . . . . . . . . . . . . . 65
J. MIKE ALEXANDER, INC . . . . . . . . . . . . . . . . . . . . . . . . . 7
THE HERSHEY COMPANY . . . . . . . . . . . . . . . . . . . . . . . . . 5
J.T. INTERNATIONAL. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
TANTUS TOBACCO COMPANY . . . . . . . . . . . . . . . . . . . . 21
PHIL BROWN INSURANCE AGENCY . . . . . . . . . . . . . . . 19
TEAM MODERN . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
PREMIER MANUFACTURING . . . . . . . . . . . . . . . . . . . . . 13
4
HERSHEY’S IS DRIVING CATEGORY GROWTH.
Hershey’s growth in the convenience segment continues to
outpace the category to drive CMG growth*. To maximize your
growth, ﬁnd out how Hershey’s Premier Partner Program can
help you sell our core products and new items to your retailers.
Ask your Hershey’s Customer Sales Executive about our
Premier Partner Program today!
The Hershey Company is proud to support the
Kentucky Tobacco & Candy Association and the
American Wholesale Marketers Association.
^^^OLYZOL`ZJVT
*:V\YJL!5PLSZLU@;+LUKPUN ;OL/LYZOL`*VTWHU`
KTCA Officers And Directors
KTCA
2010 / 2012 BOA
ARD OF DIREC
CTORS
OFFIICERS
S
PR
RESIDENT ---------- FRAN
NK HINTO
ON – F. HINTO
ON, INC.
VICE
E-PRESIDENT -- DA
AN MC
CIN
NTYR
RE – JACKSO
ON WHOLES
SALE
E
SE
ECRETA
ARY --------- CHARLE
ES IRON
NS – MCLA
ANE CO
OMPANY
TREASURER
R ---------- TRACY AXTON
N, AXTON CA
ANDY & TOBAC
CCO CO.
DIRECT
TORS
MIKE OW
WENS
S – REN
NFRO SUP
PPLY
CHARLES
S CA
ASPER – HARDEC
C’S
S
LEO FITZ
ZPATRIC
CK – H. T. HACKNEY
Y COMPANY
JERRY RAY – MODERN DISTRIIBUTORS
S, INC.
CHUCK MEADE – MEADE’S KY
Y WH
HOL
LESALE, INC
C.
JO
OHN KAISER – KAISER WHO
OLESAL
LE, INC.
JIM GLO
OCKNER – OHIO VA
ALLE
EY WHOLESALE DIST
T.
DAVID
D COMBS
S – STERLING WHOL
LESALE COMPAN
NY
IMMEDIAT
TE PAST PR
RESID
DENT
MIIKE OWENS – REN
NFRO SUPPLY COMPANY
ASS
SOCIA
ATE MEMBER DIRECTOR
RS
KYLE TU
URLEY - SW
WISHER INTERNATIONAL, INC.
STEVE KOTTAK - R. J. REYN
NOLDS TOBACC
CO CO.
LUKE
E HECKLER – ALTRIA
GRAHA
AM PURDY – NATIONAL
L TOBA
ACCO
CHARL
LES WARD – ALTA
ADIS, USA
A
DAVE GUERNSEY – GUERNSEY SALES
S COMPANY
Y
6
J. Mike Alexander & Associates
C-Store • Vending • Jobber • Grocery
Confections, Snacks, Juice and HBA Broker
Complete Coverage For All Classes Of Trade
Mike Alexander
6400 Athens Boonesboro Road
Lexington, KY 40509
Phone: (859) 543-9494 •
Fax: (859) 543-9493
jmaassoc@aol.com
Congratulations & Best Wishes
To The Ktca
From: J. Mike Alexander & Associates
& Our Fine Manufacturers
Chattanooga Bakery
Necco/Clark
Wondertreats
Jack Link’s Beef Jerky
Karnut
Promotion In Motion
Panasonic Batteries Georgia Nut Company
Modern Aids
Cordova Glove Company
Cumberland Gap Water
Mrs. Freshley’s Bakery
Welch’s Juice
World Candy
Deli Express
Lifoam Coolers
Rev7 Gum
Schwans Food Service
Snyders Of Hanover/Lance
Boyer Candy Company
World Kitchens
Van Holtens Pickles
Gourmet To Go • Bahama Mama
Living Essentials • 5 Hour Energy
American Mills – Get “R” Done Disposable Grills
Mike Alexander – Bill Shewmaker – Angela Collier
Jerry Krogmeier – Matt Cissell
Susan Black – John Radigan – Mark Riggs
Nikki Alexander – Julie Wallace
KTCA Past Presidents
!"
!
!
#$%&#'
'&()))*%+,
-(#
.)#&./$#.+0,($.)11.223 "4
5(3
$66&%,732/81.2223%+98%+9
(/%::(,
($.)1.223 44"
%1.9
95'2(:;+3&,
7.(%22387((23)%23.))#&./$#(&)"<
.:7
7%32#($#,%&&&(22#(+7(23)%%23,%&&((22##(+ <"
%$2
233,2337(233)%23,%2*(($#7 "<
&&%:8=#(+,=#(+%+
+98>
>
(/%:::(,($.)11.223 <"<!
%++
+8
.3&:3,%0+3&%+
+98
(*-%+8,
%9$:%7
7<!"<
3&&#&%+9
&(*-3#3&,5((7+
+&((*-3#3&
(,,
($.)11.223 <"<
5%*3)$&+3&,22$30&%)).0%&&
(,3=.+0#(+<
%1.95'
'2(:;+3&,
7.(%222387(23)%23.)#&./$
$#(&),,
)72%+9 <"<
3&#&%+
+9&&(*-33#3&,5(7+&(*-3#3&(,
($.)1..223 <"<<
(+%%29 .;3)3222,
$**.+)(,3=.+0#((+ <"
'(/32
(-23855&,'(/332
(-238,55&,
+:,
)72%+9 "!
3&#&&%+9&(*-3#33&,55(7+
&(*-3#3&((,
($.))1.223 !"4
((+
7&.)#33+))3+,
.))#&./$#(&&),
+:,
($
$.)1.22234"
%+
++8
.3&:3,%0+3&&
7(233)%23
,
%9$
$:%7
7 "<<
'(/
/32(-238,5&,)72%%+9
-3::.%2.#8(,
)72%+
+9<"
533&&8%8, (93&+.)##&./$#(&),
+
+:,(*
*3&)3# ? "
3(.#@-%#&.:;,
%:;
;+38(,($..)1.223 "4
7%&2.3%)-3&,%&93::A)
2.@%/33#7#(B
B+4"
5.*'2(:;+3&,7.(
%22388
7(23)%23
.)#&./
/$#(&) "<
.;3B3+),3+6&(($--28(,
.22.%*
*)/
/$&&0 ? <" 8
PO Box 98 · Cynthiana, KY 41031 · 866.832.7637 · www.farmerstobacco.com
hh MSA BRANDS
KENTUCKY’S BEST
16 styles (box & soft)
CHISUM
FILTERED CIGARS
5 100 mm styles
PIPE TOBACCO
3 styles · 16 ounce bags
BARON
ER[VW\OHVāQRQ¿OWHUVRIW
R.Y.O.
TOBACCO
VB
ER[VW\OHVāQRQ¿OWHUVRIW
h ALL PRODUCTS GUARANTEED FOR FRESHNESS & DAMAGE
h FREE POINT OF SALE
Ktca Regular, Associate Distribtutors & Wholesalers
S. ABRAHAM & SONS, INC.
LORILLARD TOBACCO COMPANY
AXTON CANDY & TOBACCO
Tel: (616) 453-6358
Fax: (616) 453-9346
Tel: (317) 842-2430
Fax: (317) 845-0971
Tel: (502) 624-8000
Fax: (502) 637-4075
Email: jerry.Abraham@sasinc.com
Email: kentmills@lortobco.com
STERLING WHOLESALE INC.
NATIONAL TOBACCO CO L.P.
Tel: (859) 498-4519
Fax: (859) 498-4520
Email: david@sterlingwholesaleinc.com
Tel: (502) 774-9347
Fax: (502) 774-9235
TOPICZ
PREMIER MANUFACTURING
Tel: (800) 589-5809
Fax: (513) 351-1906
Tel: (800) 272-8656
Fax: (636) 537-1305
Email: dans@topiczinc.com
Email: info@gopremier.com
REGULAR MEMBERS
Email: axtonobfm@aol.com
EBY-BROWN
Tel: (937) 325-9254
Fax: (937) 325-6319
Email: brent.shay@eby-brown.com
Email: justin.sears@eby-brown.com
F. HINTON INC.
Tel: (270) 753-5201
Fax: (270) 753-0659
Email: sonsh@bellsouth.net
ASSOCIATE MEMBERS
HARDEC’S
ALTRIA SALES & DISTRIBUTION
Div of Mydad, Inc.
Tel: (270) 765-5113
Fax: (270) 737-2280
Tel: (859) 312-7856
Fax: (859) 312-7856
Email: ccasper@hardecs.com
BIC CONSUMER PRODUCTS
HICKS WHOLESALE CO.
Tel: (800) 788-7777
Fax: (513) 934-9911
Tel: (740) 353-4949
Fax: (740) 353-0961
Email: Luke.G.Heckler@altria.com
Email: john.pakozdi@bicworld.com
Email:ehicks@hickswholesale.com
COMMONWEALTH-ALTADIS USA
H. T. HACKNEY CO.
Tel: (330) 268-9627
Fax: (330) 491-1318
Tel: (865) 546-1291
Fax: (865) 546-1501
Email: leo.fitzpatrick@hthackney.com
Email: Charles.Ward@us.imptob.com
COMMONWEALTH BRANDS, INC.
HUGHES CANDY &
TOBACCO CO.
Tel: (800) 956-5251 Ext. 1500
Fax: (859) 525-7709
Tel: (502) 863-2893
Fax: (502) 868-0850
Email: mike.carden@us.imptob.com
Email: hug candy@bellsouth.net
JACKSON WHOLESALE CO.
Tel: (606) 666-2495
Fax: (606) 666-2280
Email: dan_mc@bellsouth.net
KAISER WHOLESALE
Tel: (812) 945--2651
Fax: (812) 949-5353
Email: JohnKaiser@kaiserwholesale.com
MCLANE COMPANY
Tel: (859) 887-8200
Fax: (859) 887-8273
FARMERS TOBACCO CO. OF CYNTHIANA
Tel: (859) 234-8500
Fax: (859) 234-4940
Email: cbracke@insightbb.com
FUMA INTERNATIONAL
Tel: (330) 391-7215
Fax: (312) 238-8671
Email: Dan@myfuma.com
GUERNSEY SALES COMPANY
1514 Hawkshead Lane
Louisville, KY 40220
Tel: (502) 244-6299
Fax: (502) 244-1157
Email: mmoskwa@nationaltobacco.com
QUALITY BROKERAGE, INC.
Tel: (859) 873-0492
Fax: (859)879-8464
Email: B1027@aol.com
R. J. REYNOLDS TOBACCO
Tel: (336) 741-3372
Fax: (336) 728-9308
Email: kottaks@rjrt.com
REPUBLIC TOBACCO
Tel: (800) 288-8888
Fax: (847) 832-9705
Email: mclark@rpbtob.com
SANTA FE NATURAL TOBACCO COMPANY
Tel: (615) 804-9445
Email: kuchtaj@sfntc.com
SHANKMAN & ASSOCIATES
Tel: (859) 455-8183
Fax: (859) 455-8184
Email: chuckmohr@insightbb.com
S & M BRANDS
Tel: (434) 736-2130
Fax: (434) 736-2484
Email: info@baileyscigarettes.com
SUNSHINE TOBACCO CO
Tel: (305) 513-4040
Fax: (305) 513-4030
Email: Service@sunshinetobacco.com
jkusma@sunshinetobacco.com
SX BRANDS
Tel: (888) 875-5510
Fax ( 800) 634-2984
Email: charles.irons@mclaneco.com
Email: dlguernsey@bellsouth.net
Email: karl@sxbrands.com
MODERN DISTRIBUTORS, INC.
THE HERSHEY COMPANY
SWEDISH MATCH, N.A. INC.
Tel: (606) 679-1178
Fax: (606) 677-3333
Louisville Office:
Tel: (502) 491-4663
Fax: (502) 491-6482
Tel: (717) 534-3660
Fax: (717) 534-5297
Tel: (412) 859-0230
Fax: (412) 859-0240
Email: j.ray@teammodern.com
RENFRO SUPPLY COMPANY
Tel: (606) 549-1334
Fax: (606) 549-5852
Email:mowens@renfrosupply.com
RICHMOND MASTER DIST., INC.
Tel: (574) 239-0310
Fax: (574) 239-0317
Email: pcarrico@richmondmaster.com
10
Email: tjoyce@hersheys.com
Email: paul.sammartino@smna.com
J. MIKE ALEXANDER INC.
SWISHER INTERNATIONAL
Tel: (859) 543-9494
Fax: (859) 543-9493
Tel: (859) 322-8098
Fax: (859) 746-0670
Email: jmaassoc@aol.com
Email: kturley@swisher.com
JT INTERNATIONAL USA, INC
TANTUS TOBACCO
Tel: (201) 871-1210
Fax: (201) 871-1417
Tel: (866) 747-0010
Fax: (270) 866-8890
Email: peter.mlynarski@jti.com
Email: sherry.webster@jti.com
Email: r.haynes@tantussales.com
VISIT US AT COMMONWEALTHALTADIS.COM FOR MORE INFORMATION.
CIGARETTES, CIGARETTE TOBACCO, CIGARETTE TUBES,
CIGARETTE PAPERS, CIGARS, PIPE TOBACCO
SURGEON GENERAL WARNING:
Cigar Smoking Can Cause Lung
Cancer And Heart Disease.
Regular Members
RE
EGULAR MEMBERS
S
AXTON CANDY & TOBA
ACCO
900 East Kentucky Streett
Tel: (502) 634-8000
Fax:
Fa
x: (502) 637-4075
5
Weebsit
ite:
e: www.axtoncandy.com
Tracy
Trac
y Ax
Axto
ton
n, Jr. Ex
xt. 311 – axtonobfm@aol.com
P ul Myers
Pa
rs,, Ex
Ext.
t 305 – p.myers@axtoncandy.com
EBY-BROW
WN CO
COMP
MPANY, LLC
877 Perry Road
d
Plainfield, IN
N 46
46168
Tel: (317)) 83
8399-07
0740
Fax: (317
7) 83
8 99 09
0966
66
Website: www.eby-brown.com
Brent Shay – brent.shay@eby-brown.com
Tel: (3
317) 561-2607
Justin Sears – Justin.sears@eby-brown.com
Tel: (93
937) 525-1888
Fax: (9
937) 325-6319
H. T. HA
H CKNE
NEY
Y COMPANY
P. O. Bo
Box 238, 502 S. Gay Street
Knoxville, TN 37902
Tel: (865) 546-1291
Fax: (865) 54
546-1501
Website: www.hthackney.com
To
Tommy
y Thomas
a – tommy.thomas@hthackney.com
B an
Br
nch Ope
pera
rati
tio
ons:
Glasgow
Gl
w:
(27
270)
0) 651-6111
Loui
u svil
illle:
(5
502) 412-6419
19
Mid
ddleesboro:
(60
06)) 248
4 -2
224
245
5
Padu
ucah:
(27
270) 444-069
695
5
Pikeville::
(606) 478-9591
1
Richmo
mond:
(859) 623-2416
Som
merset:
(606) 678-4101
Calvin Roberts – calvin.roberts@hthackney.com
Ca
Tel: (606) 678-4101
Fax: (606) 678-6598
Leo Fitzpatrick
k – leo.fitzpatrick@hthackney.com
4015 Collins Lane
Tel: (502) 412-6419
Fax: (502) 412-6434
Cell: (502) 412-6419
Ed Glockner – ed.glockner@hthackney.com
E
Jim
Ji
m Glockn
ner
e – jim.glockner@hthackney.com
Stev
eve Ca
Caniff – steve.caniff@hthackney.com
149 So
outh Commerce Drivee
Graysson, KY 41143
Tel: (606) 928-0101
Fax: (60
(60
606)
06) 929-1706
12
HIICK
C S WH
HOLES
ESALE
E COM
MPAN
NY
2 30 Gal
26
alli
l a Street
Port
Po
rtsmou
outh
th, OH 45
566
662
Tel: (740) 35
Te
533-4949
9
Fax: (740) 353-096
961
1
Eric Hicks – ehicks@hickswholesale.com
F. HIN
INTO
T N, INC
NC.. db
d a Hi
Hint
nton
on & Son
onss Ca
C sh & Carry
6 3 South 4th
62
Murray
y, KY 42
2071
Frank Hinton
Fr
n/ Da
anny Hintton
Tel: (270)) 75
7533-52
5201
1
Fax: (270) 753
3-065
659
Email: sonsh@bellsouth.net
Em
HUG ES CAN
HUGH
ANDY
DY & TOBAC
CCO COMPA
ANY
607
7 N.
N Broadwa
way
y
Geor
Ge
orge
geto
t wn, KY
Y 40
4032
24
Tel:
Te
l: (5
(502) 863--28
2 93
3
Fax:
Fa
x (5
(502) 868
8-0850
C ll: (85
Ce
859)
9) 552
2-1
-112
25
Patrick Mani
nion
o – hugcandy@bellsouth.net
JA
JACKSON
WHOLESAL
LE CO
OMP
MPAN
ANY,
Y, INC
C.
P. O. Bo
Box 634
Jackso
son, KY 41339
Tel: (60
6 6) 666-249
495
5
Fax
Fa
x: (606) 66
666-22
2280
Dan Mc
M intyre – dan_mc@bellsouth.net
Tel: (606) 666-2495
Fax: (606) 666-4200
Don Camp
Do
mpbe
b ll – dcjwco@bellsouth.net
Tel:
Te
l: (606) 666-2495
Fax: (606) 666
Fa
6-2
-228
2 0
KA
AIS
I ER WHO
OLE
LESA
SALE
LE,, INC.
415
5 East Oak
a Street
New
w Albaany
ny, IN
N 47151
Tel:
l: (81
12) 94
45-265
651
Fax
x: (8
(812) 94
49-535
53
John Kai
Jo
aiser – johnkaiser@kaiserwholesale.com
McLANE
McLA
N COM
O PANY
1040
10
40 Bak
aker
er Lane
N ch
Ni
hol
o as
asvi
ville, KY 40356
Tel: (8
(859
59) 887-8215
Fax:
Fa
x (859)
9) 887-8273
Webs
bsite:: www.mclaneco.com
Ch
harles Iron
ons – Charles.Irons@mclaneco.com
Tel: (859) 907-7300
Rob Mc
McFarland
d – Ro
Robe
bert.M
McF
cFarland@mclan
aneeco.com
Tel: (60
06) 342-0113
3
Fax: (859)
9) 887
87-8
-827
2 3Fax: (859) 887-8273
13
13
Regular Members cont.
MODE
ERN DISTRIBUTORS, INC.
8177 W. Columbia Street, Suite 2
Somerset, KY 42503
Tel: (606) 679-1178
Tel: (800) 677-5543
Fax: (606) 677-3333
Website: www.teammodeern.com
Jerryy Ra
Jerr
Rayy – j.
j.ray@
y@te
team
ammodern.com
Mich
Mi
chae
a l Ra
Rayy – mi
m chael..ray@teammodern.com
Teel:
l (60
606)
6) 677
77-3
-33335
S merset Offfic
So
icee:
Raymond Hr
Hran
aniicky
ky - r.hhranicky@teammodern.com
Tel: (606) 67777-33
3329
29
Louisville Office:
e:
332 Production Cou
ourt
rt
Jeffersontow
wn, KY 40
4 2999
Tel: (502) 4911-46663
Fax: (502)) 491-64482
Rich Marrtin – rich
c m@moderndisttributors.com
Terry Sm
mith – thecandy@bellsoutth.net
Tel: (502)
2) 491-4663
Fax: (502)) 491-6482
MYDAD,, LLC dba HARDEC'S
421 East Dix
ixie
i
Elizabettht
htow
o n, KY
Y 42701
Tel:
l: (2
(2700) 765-5113
Fax: (270) 737-2280
Charlie Casper
er – ccasper@hard
rdec
e s.com
Kell
Ke
l y Finlayy – kfinlay@haard
r ecs.coom
Kenn
nnyy Ri
R ch
c ardson – kr
kric
icha
hardson@
@ha
hard
rdecs.com
Chuc
Ch
u k Sp
Spurl – cspu
p rl
rl@harrde
decs
cs.ccom
REN
NFRO
O SUP
UPPLY COMPANY
P. O. Bo
B x 29
2988
423 S.. Fifth Streeet
Williams
m burgg, KY 40769
Tel: (6066) 549-1334
Fax: (60
606) 549-5852
Webs
bsite: www.renfrosupply.com
George Naumann – gnaumann@renfrossuppl
Ge
ply.com
Mike Owens – mowens@renfrosupply.ccom
m
RICHMOND-MASTER DISTRIB
BUTOR
RS,, IN
INC.
4202 Technology Drive
South Bend, IN 46628
Tel: 800-446-5563
Fax: 800-279-2142
14
Patrric
i k A.
A Carrico, Pressid
ident, Ext. 3115
pcarrico
co@r
@ric
ichm
hmon
o dmaster.
r.co
com
m
Jeff
Je
ff Mad
adau
aus, Ext
xt. 402 – jmad
adaaus@richm
mond
ndmaster
er.com
Fran
Fr
ankk Da
Davoli, Ext. 320
20 – fdavoli@richmo
mond
ndm
mastter.c
.com
om
Kevi
vinn Orr – korr@richmondm
dmas
aste
ter.
r co
com
m
Teel: (800) 200-2610
S. ABR
RAH
AHAM
AM & SON
ONS,
S, INC
N .
40001 Three Mile Ro
Road
ad
P. O.. Box 17688
Gran
andd Ra
Rapi
p ds, MI 49950
501-17
1768
Tel:
Te
l: (6
( 16) 453-6358
58
Fax: (61
616) 453-93446
Webs
We
bsit
ite:
e: www.sasinc.
c.ccom
Gera
Ge
rald
ld Abr
braham, Sr Exe
xecc VP – Jerry.Abrrah
aham@s
@sasin
inc.co
com
m
George Ben
ennett, Sr. Viice Preesident sales
G or
Ge
orge
ge.B
.Ben
enne
n tt@sasinc.
c com
Sccot
ottt Me
Merr
rril
ill, Region Viice Presi
sident
Sccot
ott..Me
M rr
rril
ill@
l@sasinc.com
om
STER
RLI
LING
N WHOLE
ESA
ALE
L INC.
2755 Midland Tr
Traail
Mt. Stter
e ling, KY 403533
Tel: (8859
5 ) 498-4519
Fax: (859)) 498
9 -4520
David Comb
mbss – david@sterlin
ingw
wholesaleinnc.
c.co
c m
TOPICZ
P. O. Box 372889
2121 Section Road
Cincinnati, OH 45
452222
Tel: (8000) 589-5809
Fax: (5113) 3511-1
-190
9066
Da Su
Dan
Sun
nderhaus – dans
ns@t
@topiczinc.com
Tel: (88000)) 589-5809
09
Fax: (5513) 618-5636
Fa
Barb
Ba
B
arb Miliu
us – bm
miliu
illiuus@topiczinc.com
s@topiczin
inc.
c com
m
Tel: (513)) 699-456
5644
Faxx: (877)) 733-5
Fa
-5528
Axton Candy & Tobacco Company LLC.
P.O. Box 32219
Louisville, KY 40232-2219
Located on the corner of Kentucky and Logan Street in Louisville
www.AxtonCandy.com • Orders@AxtonCandy.com
Ph: 1-502-634-8000 Fax:1-502-637-4075
Toll Free Fax: 1-800-339-8063
Owner:
CEO:
Tracy Axton Ph: 1-502-992-6400
Email: Axtonobfm@aol.com
Paul Myers
Ph: 1-502-992-6404
Email: P.Myers@AxtonCandy.com
Associate Members
ASSOCIATE MEMBERS
ALTRIA SALES & DISTRIBUTION
1249 Sebring Lane
Lexington, KY 40513
Tel: (859) 312-7856
Fax: (859) 312-7856
Luke G. Heckler - Luke.G.Heckler@altria.com
BIC CONSUMER PRODUCTS, USA
One Bic Way - Suite 1
Shelton, CT 06484
Tel: (800) 788-7777 Ext. 37415
Fax: (513) 934-9911
Website: BICWORLD.COM
John Pakozdi - john.pakozdi@bicworld.com
COMMONWEALTH-ALTADIS, Inc.
5900 N Andrews Ave., Ste. 1100
Fort Lauderdale, FL 33309
Tel: (954) 772-9000
Fax: (954) 938-7809
5123 Lindford Ave. NE
Canton, OH 44705
Charlie Ward - cward@altadisusa.com
COMMONWEALTH BRANDS, INC.
P. O. Box 51587
Bowling Green, KY 42102
Tel: (270) 781-9100
(800) 481-5814
Fax: (270) 781-7651
Website: www.commonwealthbrands.com
Gene Zdarsky - gene.zdarsky@us.imptob.com
Mike Carden – Mike.Carden@us.imptob.com
1525 Goddard Avenue
Tel: (973) 303-3964
FARMERS TOBACCO CO OF CYNTHIANA
P. O. Box 98
636 US 27 N.
Cynthiana, KY 41031
Tel: (866) 832-7637
Fax: (859) 234-4940
Website: www.farmerstobacco.com
Terry Ammerman, President
Terry Ammerman – terry@farmerstobacco.com
Chris Bracke - cbracke@insightbb.com
Cell: (513) 706-3034
Fax: (859) 586-1122
John Adcock - jadcockjr@gmail.com
Tel: (270-766-3955
16
FUMA
879 S. Progress Drive
Medina, OH 44256
Tel: (330) 242-6304
Fax: (312) 238-8671
Website: www.myfuma.com
Dan Hillenbrandt, Vice President –dan@myfuma.com
Tel: (888) 229-1836
Direct dial – (330) 391-7215 –Fax: (312) 238-8671
Cell: (330) 242-6305
Greg Conley – GC@myfuma.com
Rebecca Conley – becca@myfuma. Com
GUERNSEY SALES COMPANY
12920 B. Fenwick Center Drive
Bus. Tel: (502) 244-1157
Fax: (502) 244-1157
Cell: (502) 558-7988
Fax: (502) 491-2742
Dave Guernsey
Email: dlguernsey@bellsouth.net
THE HERSHEY COMPANY
14 East Chocolate Avenue
Hershey, PA 17033
Tel: (717-534-3660
Fax: (717) 534-5297
Website: www.hersheys.com
Thomas Joyce - tjoyce@hersheys.com
Pat Hesselmann - phesselmann@hersheys.com
Tel: (708) 908-0240
J. MIKE ALEXANDER & ASSOCIATES
6400 Athens Boonesboro Road
Lexington, KY 40509
Tel: (859) 543-9494
Fax: (859) 549-9493
J. Mike Alexander - jmaassoc@aol.com
Bill Shewmaker - b.shewmaker@insightbb.com
Tel: (502) 413-6568
Fax: (502) 212-6429
J. T. INTERNATIONAL USA, INC.
Glenpoint Centre
500 Frank W. Burr Blvd, Suite #24
Teaneck, NJ 07666
Tel: (201) 871-1210
Fax: (201) 871-1417
Website: www.jti.com
Peter Mlynarski - Peter.Mlynarski@jti.com
Tel: (201) 871-1210
Rick Waples - Richard.waples@jti.com
Tel: (201) 871-1210
Sherry Webster – Sherry.webster@jti.com
Tel: (201) 871-1210
Shaun Broshear - Shaun.Broshear@jti.com
Tel: (201) 871-1210
Jim Bowman – james.bowman@jti.com
Tel: (201) 871-1210
Best Wishes
For a
Successful
Convention
Altria Group Distribution Company
Servicing: Phillip Morris USA
U.S. Smokeless Tobacco Company
John Middleton
Associate Members cont.
LORILLARD TOBACCO COMPANY
9855 Crosspoint Blvd., Ste 132
Indianapolis, IN 46256
Tel: (317) 842-2430
Fax: (317) 845-0971
REPUBLIC TOBACCO
2301 Ravine Way
Glenview, IL 60025
Tel: (800) 288-8888
Fax: (847) 832-9705
Kent Mills - kentmills@lortobco.com
Tel: (317) 842-2430
Fax: (317) 845-0971
Chad Setliff - csetliff@lortobco.com
Louisville:
Tel: (502) 499-2638
Fax: (502) 499-9364
Lexington:
Jeff Jameson – jeffjameson@lortobco.com
Tel: (859) 272-0855
Fax: (859) 272-2862
Mike Clark - mclark@rpbtob.com
Tel: (847) 922-8748
Fax: (513) 683-2438
NATIONAL TOBACCO
5210 Interchange Way
Bus. Tel: (502) 387-9179
Fax: (502) 774-9377
Website: zigzag.com
S A N TA FE N A TU RA L TOB A CCO, IN C.
One Plaza LaPrensa
Santa Fe, NM 87507
Tel: (615) 804-9445
Jennifer Kuchta
kuchtaj@sfntc.com
Matt Moskwa, Regional Account Manager
Cell: (502) 387-9179
Email: mmoskwa@nationaltobacco.com
Billy Otter (Region MNGR)
Cell: (502) 541-7037
botter@nationaltobacco.com
PREMIER MANUFACTURING
17998 Chesterfield Airport Road
Chesterfield, MO 63005
Tel: (800) 272-8656
Fax: (636) 530-1362
Info@gopremier.com
Dave Rickard, President/COO
Chuck Newton, Vice President Sales
Steve Weber - sweber@gopremier.com
Tel: (502) 797-0649
Fax: (502) 253-6799
Bob Faucette – bfaucette@usleaf.com
Tel: (919) 607-1085
QUALITY BROKERAGE, INC.
P. O. Box 464
Versailles, KY 40383
Tel: (859) 806-8464
Fax: (859) 879-8464
James “Bub” Gamble, President - B1027@aol.com
R. J. REYNOLDS TOBACCO COMPANY
401 N. Main street
Winston-Salem, NC 27101
Tel: (336) 741-3372
Fax: (336) 728-9308
Website: www.RJRT.com
Gregg Kitchin - KitchiG@RJRT.com
Tel: (502) 216-9622
Fax: (336)728-7879
Steve Kottak - kottaks@rjrt.com
Tel: (336) 741-3372
Cell: (336) 306-4719
Fax: (336) 728-9308
18
Jim Sisson - jcsisson@rpbtob.com
Tel: (847) 372-1667
Fax: (440) 930-4743
SHANKMAN & ASSOCIATES, INC.
1840 Airport exchange Blvd., Suite 240
Erlanger, KY 41018
Dave Clephane - dclephane@shankmanandassociates.com
Tel: (859) 647-7101
Cell: (859) 393-5335
Fax: (859) 647-7109
Chuck Mohr – cmohr@shankmanandassociates.com
Tel: (859) 455-8183
Fax: (859) 455-8184
Cell: (606) 465-2240
S & M BRANDS, INC.
3662 Ontario Road, Suite B
Keysville, VA 23947
Tel: (434) 736-2130
Fax: (434) 736-2484
Website: www.sandmbrands.com
Steve Bailey - info@baileyscigarettes.com
Kimberly Seagle, Business Systems Support Specialist
Email: kim.seagle@sandmbrands.com
SUNSHINE TOBACCO COMPANY
3250 NW 107th Avenue
Miami, FL 33172
Tel: (305) 513-4040
Fax: (305) 513-4030
Service@sunshinetobacco.com
Jay Kusma - jkusma@sunshinetobacco.com
Tel: (502) 523-0613
Fax: (502) 228-5296
SWEDISH MATCH, N.A., INC.
1140 Omega Drive
Pittsburgh, PA 15205
Tel: (412) 859-0230
Fax: (412) 859-0240
Paul Sammartino - paul.sammartino@smna.com
Regional Sales Director
B ranch Operations:
Golf Invitational Spring Outing
15th ANNUAL KTCA/RICH PELLAS GOLF INVITATIONAL
SPRING OUTING
191199
19
Associate Members cont.
Adam Taylor, Retail Team Manager All KY
Tel: (859) 624-9535
Fax: (859) 344-6551
Jeff Headrick, Reg. Manager –
jheadrick@swisher.com
(904) 655-0286
Mike Rumsey
Key Account Manager - KY
Mike.rumsey@smna.com
Tel: 502-758-5064
Mark Turner - mturner@swisher.com
160 Clubhouse Drive
Georgetown, KY 40324
Kentucky
Scott D. Hunt – Scott.Hunt@smna.com
Business Development Manager
Tel: (412) 859-0230
Cell: (412) 427-4829
Fax: (412) 859-0240
20
SX BRANDS
3126 W. Cary Street, Ste 424
Richmond, VA 23221
Tel: (888) 875-5510
Fax: (800) 634-2984
Karl Rosch - karl@sxbrands.com
Director of Sales & Marketing
SWISHER INTERNATIONAL, INC.
P. O. Box 993
Union, KY 41091
Tel: (859) 322-8098
Fax: (859) 746-0670
Website: www.swisher.com
TANTUS TOBACCO LLC
200 Progress Drive
Russell Springs, KY 42642
Tel: (270) 866-8888
Fax: (270) 866-8890
Kyle Turley - kturley@swisher.com
P. O. Box 993
Union, KY 41091
Cell
Ce
ll:: (859)
( 85
859)
9) 322-8098
3 22 -809
8 0988
Cell:
Ross Haynes
Email: r.haynes@tantussales.com
Jenny Kaplan – jenny@tantustobacco.com
Dan
Da
n Wi
Will
llia
iams
ms – da
dan@
n@ta
tant
ntus
usto
toba
bacc
ccoo.co
com
m
Williams
dan@tantustobacco.com
MORE PRODUCTS, MORE PROFITS!
GROOVES
PIPE TOBACCO
Available In Tipped Cigars, Filtered Cigars,
& Pipe Tobacco
Available In Tipped Cigars & Filtered Cigars
Available In 5 Flavors
King Box & 100s Box
CIGARETTE FILTER TUBES
Available In 6 Flavors
King Box& Soft, 100s Box & Soft
Available In 2oz, 6oz, 16oz
Available In Kings & 100s
THANK YOU FOR CARRYING OUR BRANDS!
200 Progress Drive
Russell Springs, KY
T 270-866-8888
F 270-866-8890
www.tantustobacco.com
www.redbuck.com
PROUDLY MADE IN THE USA!
Tax Year Highlights
Federal
r 5IF GFEFSBM FYDJTF PO DJHBSFUUFT QFS QBDL HSPTTFE JO
UBYSFWFOVF GPS GJTDBM ZFBS ':
State
r %VSJOH ': TUBUF DJHBSFUUF FYDJTF UBYFT SBOHFE GSPN a QFS QBDL JO
.JTTPVSJ UP B IJHI PG QFS QBDL JO /FX :PSL 5IF XFJHIUFE BWFSBHF TUBUF
DJHBSFUUF FYDJTF UBY SBUF XBT a QFS QBDL 5IJT BWFSBHF EPFT OPU JODMVEF UIF
GFEFSBM FYDJTF UBY
r 'PS ': UIF TUBUFT SFBQFE JO HSPTT DJHBSFUUF FYDJTF UBY
SFWFOVFT
r TUBUF UBYQBJE QBDLT XFSF TPME JO ': r 64 QFS DBQJUB DPOTVNQUJPO PG DJHBSFUUFT CBTFE PO 55# FTUJNBUFT XBT QBDLT GPS ': r 5IF SFUBJM QSJDF PG B QBDLBHF PG DJHBSFUUFT GVMMQSJDFE CSBOET
BT PG /PWFNCFS
JODMVEJOH GFEFSBM BOE TUBUF FYDJTF UBYFT SBOHFE GSPN B MPX PG JO
.JTTPVSJ UP B IJHI PG JO /FX :PSL
r 5IF BWFSBHF SFUBJM QSJDF PG B QBDLBHF PG DJHBSFUUFT GVMMQSJDFE CSBOET
BT
PG /PWFNCFS XBT JODMVEJOH GFEFSBM TUBUF BOE NVOJDJQBM FYDJTF
UBYFT
r 5IF BWFSBHF SFUBJM QSJDF PG B QBDLBHF PG DJHBSFUUFT GVMMQSJDFE CSBOET BOE
HFOFSJD CSBOET XFJHIUFE CZ TIBSF
BT PG /PWFNCFS XBT JODMVE
JOH GFEFSBM TUBUF BOE NVOJDJQBM FYDJTF UBYFT
r 'FEFSBM BOE TUBUF FYDJTF UBYFT BDDPVOUFE PO BWFSBHF GPS QFSDFOU PG UIF
SFUBJM QSJDF PG DJHBSFUUFT
r 4UBUFT BMTP SFDFJWFE BO FTUJNBUFE CJMMJPO JO UPCBDDP TFUUMFNFOU QBZNFOUT
JO ': r 4UBUFT BMTP HFOFSBUFE BO FTUJNBUFE JO HFOFSBM TBMFT UBY
SFWFOVFT GSPN UIF TBMF PG DJHBSFUUFT JO ': 'PSUZGJWF TUBUFT BOE UIF %JTUSJDU
PG $PMVNCJB MFWZ HFOFSBM TBMFT UBYFT PO UIF SFUBJM TBMF PG DJHBSFUUFT
Municipal
r .VOJDJQBM DJHBSFUUF UBYFT XFSF MFWJFE JO TFWFO TUBUFT EVSJOH ': SBOHJOH
GSPN a UP QFS QBDL
r /FBSMZ DJUJFT UPXOT BOE DPVOUJFT JNQPTFE DJHBSFUUF UBYFT HSPTTJOH BO
FTUJNBUFE NJMMJPO JO UIF ': FOEJOH +VOF Total
r 'FEFSBM TUBUF BOE NVOJDJQBM FYDJTF UBYFT PO DJHBSFUUFT GPS UIF ': FOEJOH +VOF
BNPVOUFE UP OFBSMZ CJMMJPO PS BQQSPYJNBUFMZ QFS DBQJUB
r "MM DJHBSFUUF FYDJTF BOE TBMFT UBYFT BOE UPCBDDP TFUUMFNFOU QBZNFOUT UPUBMFE
CJMMJPO JO ': 'FEFSBM BOE TUBUF FYDJTF UBYFT PO 051 BEEFE CJMMJPO GPS B UPUBM PG CJMMJPO JO ': 22
22
Quick Facts
Quick Facts
Taxes
Federal excise tax on cigarettes per
pack
Rate of federal excise tax increases
Annual federal cigarette excise tax
collections (gross)
Estimated weighted average state
cigarette excise tax
Highest state cigarette excise tax
Annual state cigarette excise tax
collections (gross)
Governments’ Profit on
Cigarettes Federal State
City/County
$1.01 per pack
Period Covered
Current rate, as of last increase on April
15, 2009.
159% increase in 2009
$15,101,077,368 annually
In fiscal year ending June 30, 2011
121.5¢ per pack
$4.35 per pack (New York)
As of June 7, 2011
$17,347,260,335 annually
General state sales tax revenue on
cigarette sales
$4,240,744,000 annually
In fiscal year ending June 30, 2011,
when 44 states and the District of
Columbia levied general sales taxes on
the retail sale of cigarettes
Settlement Agreement payments to
the states
$7.1 billion
Highest municipal cigarette tax rates
$2.21 per pack in Anchorage AK
$2.00 per pack in Cook County IL
$1.50 per pack in New York City
Municipal cigarette tax collections
Total annual federal, state and
municipal taxes on cigarettes
(excludes MSA/settlement
payments
Total government federal state and
city/county profit PER PACK of
cigarettes (including
MSA/settlement payments)
city/county profit PER CARTON of
cigarettes (including
city/county profit PER CIGARETTE
of cigarettes (including
$434,012,334 annually
nearly 576 cities, towns, and counties
imposed cigarette taxes.
nearly 576 cities, towns, and counties
imposed cigarette taxes.
$33,300,000,000 annually
$3.04 per pack
(54% of average retail price)
National Average as of June 2011,
including sales and local taxes (% of
average retail price as of Nov. 2011)
$30.44 per carton
including sales and local taxes
15.22 cents per cigarette
including sales and local taxes
79,783,038,879
Since the MSA was signed with 46
states in 1998 through 2011
Tobacco Settlement Payments
Master Settlement Agreement
(MSA) payments (46 states)
Payments to four separately settling
states (FL, MN, MS, TX)
21,076,200,000
Orzechowski and Walker, Tax Burden on Tobacco, Vol. 46, 2011. MSA data is from the National Association of Attorney’s General, “MSA
Payment Information” www.NAAG.org. Data for the 4 non-MSA states is from Campaign for Tobacco Free Kids, “Actual Tobacco Settlements
Payments Received by the States, 2002 -2011,” and “Actual Tobacco Settlements Payments Received by the States, 1998-2009,”
www.tobaccofreekids.org.
23
Excise Tax Rate Maps
Large Cigar Excise Tax Rates
Cigar SET Increase
WA*
Pending
Failed
MT
ND
28% WP
50%
WP
ID
40% WP
WY
WP
NV
30%
WP
UT
86% MP
CA
31.73% WP
CO
40% MP
KS
10% WP
TX
.75¢ – 1.5¢ Per
Cigar
NY
75% MP
MI
32%
WP
OH
IL
IN 17% WP
18% WP
24% WP
WV
MO
10% MP
OK
11¢ – 12¢
Per Cigar
AK
75% WP
WI*
71%
MP
IA*
50% WP
NE
20% WP
AZ
7.3¢ – 21.8¢
NM
Per Cigar
25% WP
HI*
50% WP
MA
30% WP
MN
70%
WP
SD
35% WP
20%
ME 20%
WP
48% WP
92% WP
WP
OR*
65% WP
NH
VT
95%
AR
68%
MP
KY
15% WP
TN 6.6% WP
RI*
80% WP
PA***
0%
CT
50% WP
VA
10% MP
7% WP
NJ
NC 12.8%
WP
30% WP
SC
5% MP
AL
GA
MS .3¢ – 23% WP
LA** 15% 4.05¢
8% or MP
20% MP
FL
0%
DE
15% WP
DC*
MD
12%
15% MP
PR
0%
WP = Wholesale Price
MP = Manufacturer’s Price
As of 4/1/09, the Federal excise tax rate is 52.75% of the selling price with a
maximum tax of $0.4026 per cigar.
* States with a cigar tax cap of $0.50 per unit.
** Cigars net invoiced by manufacturer at $120 per 1,000 or less will be taxed at 8% of invoiced price; cigars net invoiced by manufacturer at
over $120 per 1,000 will be taxed at 2% of invoiced price.
*** Effective 7/1/10, Philadelphia increased its large cigar tax rate from 0% to $0.036/unit.
As of June 25, 2012
--Effective 3/1/12, Cook County, IL increased its large cigar tax rate from 0% to $0.25/cigar.
Thursday, July 5, 2012
Little Cigars Tax Rate Equalization (LCE)
Passed/Failed/Pending
Enacted Prior to 2012
Enacted in 2012
Pending in 2012
Failed in 2012
WA
$3.025/pack
OR
65% WP
MT
$1.70/pack
ID
40% WP
NV
30% WP
UT
$1.70/pack
CA
87c/pack
WY
20% WP
SD
35% MP
NE
20% WP
CO
40% MP
70%
WP
WI
71%
IA
$1.36/pack
KS
10% WP
NH
1.68/pk.
MI
32%
WP
AK
75% WP
Pack = 20 Cigars
NY
$4.35/pk
RI**
$3.46/pk
PA
$1.60/pk
OH
IL
IN 17% WV
18% WP
24% WP WP
MO
10% MP
KY
15% WP
CT
$3.40/pk
7%
WP
VA
10% WP
NC 12.8%
TN – 62c/pk.
SC
72c/ AR
5% MP
pack
AL
68% MP
MS4c for each GA
5c/pk.
15% MP 10
LA* 8%;
TX
1c
20%
for each 10
FL
0%
* LA: Cigars invoiced by manufacturer at $120 per 1,000 or less will be taxed at 8% of invoiced price; cigars invoiced by
manufacturer at over $120 per 1,000 will be taxed at 20% of invoiced price.
--Effective 3/1/12, Cook County, IL increased its little cigar tax rate from 0% to $0.05/pack.
**RI and VT equalized little cigar tax rates at 3lbs per 1,000 prior to 2012. Pending legislation would increase weight requirement.
24
MA
$2.51/pk.
NJ
30% WP
OK
NM
25% MP
HI
ME
20% WP
WP
AZ
44.1c/pack
$0.11/stick
ND
28% WP MN
VT **
$2.62/pk
DE
15% WP
DC
$2.50/pk
MD
15% MP
PR
$2.23/pk.
As of June 25, 2012
Large Cigar Excise Tax Rates
Cigar SET Increase
WA*
Pending
Failed
WP
ND
28% WP
50%
WP
ID
40% WP
WY
20%
UT
86% MP
CA
31.73% WP
OK
11¢ – 12¢
Per Cigar
AK
75% WP
WI*
71%
MP
IA*
50% WP
KS
10% WP
AZ
7.3¢ – 21.8¢
NM
Per Cigar
25% WP
HI*
50% WP
MA
NE
20% WP
CO
40% MP
ME 20%
WP
30% WP
MN
70%
WP
SD
35% WP
WP
NV
30%
WP
48% WP
92% WP
MT
OR*
65% WP
NH
VT
95%
TX
.75¢ – 1.5¢ Per
Cigar
NY
75% MP
MI
32%
WP
OH
IL
IN 17% WP
18% WP
24% WP
WV
MO
10% MP
KY
15% WP
PA***
0%
VA
10% MP
NJ
NC 12.8%
WP
30% WP
SC
5% MP
AL
GA
MS .3¢ – 23% WP
LA** 15% 4.05¢
8% or MP
20% MP
FL
0%
DE
15% WP
DC*
MD
12%
15% MP
PR
0%
As of 4/1/09, the Federal excise tax rate is 52.75% of the selling price with a
maximum tax of $0.4026 per cigar.
CT
50% WP
7% WP
TN 6.6% WP
AR
68%
MP
RI*
80% WP
* States with a cigar tax cap of $0.50 per unit.
** Cigars net invoiced by manufacturer at $120 per 1,000 or less will be taxed at 8% of invoiced price; cigars net invoiced by manufacturer at
over $120 per 1,000 will be taxed at 2% of invoiced price.
*** Effective 7/1/10, Philadelphia increased its large cigar tax rate from 0% to $0.036/unit.
As of June 25, 2012
--Effective 3/1/12, Cook County, IL increased its large cigar tax rate from 0% to $0.25/cigar.
Thursday,
y, July
y 5,, 2012
Little Cigars Tax Rate Equalization (LCE)
Passed/Failed/Pending
Enacted Prior to 2012
Enacted in 2012
Pending in 2012
Failed in 2012
WA
$3.025/pack
OR
65% WP
MT
$1.70/pack
ID
40% WP
NV
30% WP
UT
$1.70/pack
CA
87c/pack
WY
20% WP
SD
35% MP
NE
20% WP
CO
40% MP
70%
WP
WI
71%
IA
$1.36/pack
KS
10% WP
NH
1.68/pk.
MI
32%
WP
MA
$2.51/pk.
NY
$4.35/pk
RI**
$3.46/pk
PA
$1.60/pk
OH
IL
IN 17% WV
18% WP
24% WP WP
MO
10% MP
KY
15% WP
CT
$3.40/pk
7%
WP
VA
10% WP
NC 12.8%
NJ
30% WP
TN – 62c/pk.
SC
72c/ AR
5% MP
pack
AL
68% MP
MS4c for each GA
5c/pk.
15% MP 10
LA* 8%;
TX
1c
20%
for each 10
FL
0%
OK
NM
25% MP
HI
AK
75% WP
Pack = 20 Cigars
* LA: Cigars invoiced by manufacturer at $120 per 1,000 or less will be taxed at 8% of invoiced price; cigars invoiced by
manufacturer at over $120 per 1,000 will be taxed at 20% of invoiced price.
--Effective 3/1/12, Cook County, IL increased its little cigar tax rate from 0% to $0.05/pack.
**RI and VT equalized little cigar tax rates at 3lbs per 1,000 prior to 2012. Pending legislation would increase weight requirement.
ME
20% WP
WP
AZ
44.1c/pack
$0.11/stick
ND
28% WP MN
VT **
$2.62/pk
DE
15% WP
DC
$2.50/pk
MD
15% MP
PR
$2.23/pk.
As of June 25, 2012
25
Pipe Tobacco & RYO Excise Tax Rates
VT
VT
WA
95%
MT
OR
65%
ID
40%
NV
30% UT
CA
31.73%
50%
Pipe:
ND
28%
RYO: $0.022 / 0.09
oz.
SD
35%
WY
20%
NE
86%
MP
20%
CO
40%
AZ
Smoking Tobacco:
$0.223/oz.
Cavendish: $0.055/
oz.
HI
70%
IA
50%
MO
10%
MI
32%
RI
TN 6.6%
AL*
CT
50%
NJ
30%
DE
SC
SC
5%
GA $.07
10%
15%
DC
DC**
MD
12%
sales
15%
15%
tax
AL: 1-1/8 oz.: 4 cents
1-1/8 oz. to 2 oz.: 10 cents
Over 2 oz. 3 oz.: 16 cents
Over 3 oz. 4 oz.: 22 cents
Each additional oz. or fraction: 6 cents
% of Manufacturer’s Price
PA
VA
10%
NC 12.8%
KY 15%
MS
LA 15%
33%
30% retail
90%
vendor
price
75%
80%
OH
IN 17%
IL
WV
18% 24%
7%
AR
68%
TX
$1.16/oz
AK
75%
NY
WI
71%
OK
80%
NM
25%
20%
48%
MA
MA
MN
70%
KS
10%
ME
NH
Pipe: 92% RYO:
$1.87/
oz.
$1.66
FL
85%
PR
As of June 25, 2012
MST Excise Tax Rate Increases Passed/Failed/Pending
MST SET Increase
Pending - Increase
WA
$2.526
/ 1.2 oz
OR*
$1.78/oz
NV
30%
CA
31.73%
MT
$0.85/oz
ID
40%
ND
$0.60/oz
WY*
$.60/oz
UT
$1.83/oz
MN
70%
SD
35%
NE
$0.44/oz
CO
40%
NM
25%
AK
75%
KS
10%
OK
60%
TX*
$1.16/oz.
ME*
NH
VT
ME
48%
$1.87/oz
AZ
$0.223/oz
HI
70%
Failed
$2.02/oz
MA
WI
100%
NY*
oz
MI
32%
IN OH
IL $0.40 17%
18% /oz
MO**
KY*
10%
$0.19 / 1.5 oz
LA
20%
MS
15%
$0.01 to
$0.12
($0.02 for
1.2oz can)
CT
$1.00/oz
WV
VA
7% $0.18/oz
TN 6.6%
AL*
RI*
$1.00/oz
PA
0%
IA
$1.19/oz
AR
68%
90%
$2/
GA
10%
NJ
$0.75/oz
NC 12.8%
DE
SC
5%
$0.54/oz
MD
DC
15%
$0.75/oz
FL
85%
*Denotes a banded state
**Ballot initiative pending signatures
--Effective July 1, 2010, Philadelphia increased its MST tax
As of 4/1/09, the Federal excise tax rate is
rate from 0% to $0.36/oz.
$0.09438 per ounce. All ad valorem states base
--Effective 3/1/12, Cook County, IL increased its MST tax rate
the tax on the manufacturer’s price.
from 0% to $0.30/oz.
-Hawaii bases the tax on the “wholesale price,” defined as
“the average price of sales to retailers of like tobacco during the preceding month.”
26
PR
0%
As of June 25, 2012
Cigarette Tax Rate Maps
U.S
S. Total Per Capita Cigarette Consumption
1900 2011
1900–2011
PACKAGES
150
PACKAG
GES
The Kentucky Tobacco and
Candy Association and its
Board of Directors wish to
thank all the participants in the
Directory, Tri-State Convention,
and the Golf Invitational
for making this year a very
successful one.
We appreciate your support
150
50
125
125
100
100
0
75
5
75
50
50
50.0
48.5
25
5
25
0
0
1900
1910
1920
1940
1930
930
1950
1960
1970
1980
1990
2000
2010
201
011
Mounting
M
i Burden
B d off Federal
F d l and
dS
State Cigarette
Ci
T
Taxes 1950–2011
19 0 2011
18,000
MILLIONS OF DOLLARS
MILLIONS OF DOLLARS
The Growth of Cig
garette Excise Taxes Com
ompared
d to Farm
Farm Value of Dom
mestic Leaf Tobac
cco Used in Cig
i ar
ret
etttes
17,347
17,000
17,000
16,500
16,500
16,000
16,000
33,000
32,882
33,000
32,500
MILLIONS OF DOLLARS
32,500
MILLIONS OF DOLLARS
32,000
32,000
31,500
31,500
31,000
31,000
30,500
30,500
15,500
15,500
15,000
15,10
15,000
14,500
14,500
14,000
14,000
13,500
13,500
13,000
13,000
12,500
12,500
12,000
12,000
30,000
30,000
29,500
29,500
29,000
29,000
28,500
28,500
28,000
28,000
27,500
27,500
27,000
27,000
26,500
26,500
26,000
26,000
25,500
25,500
25,000
25,000
24,500
24,500
24,000
24,000
23,500
23,500
23,000
23,000
22,500
22,500
22,000
22,000
11,500
11,500
11,000
11,000
10,500
10,500
21,500
21,500
21,000
21,000
20,500
20,500
20,000
20,000
Federal 15,101
State 17,347
10,000
9,500
10,000
9,500
9,000
9,000
8,500
8,500
8,000
8,000
7,500
7,500
7,000
7,000
6,500
6,500
6,000
6,000
5,500
5,500
5,000
5,000
STATE CIGARETTE TAXES
4,500
4,500
19,500
19,500
19,000
19,000
18,500
18,500
18,000
18,000
17,500
17,500
17,000
17,000
16,500
16,500
16,000
16,000
15,500
15,500
15,000
15,000
14,500
14,500
14,000
14,000
13,500
13,500
13,000
13,000
12,500
12,500
12,000
12,000
11,500
11,500
11,000
11,000
10,500
10,500
10,000
10,000
9,500
9,500
9,000
9,000
8,500
8,500
8,000
8,000
7,500
7,500
7,000
7,000
6,500
6,500
6,000
6,000
4,000
4,000
5,500
5,500
FEDERAL, STATE, AND LOCAL CIGARETTE EXCISE TAXES
5,000
3,500
3,500
5,000
4,500
4,500
4,000
4,000
3,000
3,000
2,500
2,500
2,000
2,000
FARM VALUE OF DOMESTIC LEAF TOBACCO
USED IN CIGARETTES
3,500
3,500
3,000
3,000
2,500
2,500
2,000
2,000
1,500
1,500
1,000
1,000
1,500
1,500
1,000
1,000
FEDERAL CIGARETTE TAXES
500
0
585
500
500
1970
1975
1980
1985
1990
1995
2000
2010
2011
2
500
1950
1955
1960
1965
1970
1975
1980
1985
1990
1995
2000
2005
2010
2011
0
27
Historical Cigarette Tax Data For All Taxing States Since 1950
Historical Cigarette Tax Data for All Taxing States Since 1950
First State Cigarette Tax Enacted in 1921
Year
Number
of States
Taxing
Cigarettes
Weighted
Average
Tax Rate
for All
Taxing
States
Gross
Cigarette
Taxes for All
Taxing States
(in Thousands
of Dollars)
Net Cigarette
Tax Collections
for All Taxing
States
(in Thousands
of Dollars)
State TaxPaid Cigarette
Sales
(Millions of
Packs)
All Taxing
States
Weighted
Average
Per Capita
(Packs)
Average
(Weighted)
Retail
Price For
All Taxing
States
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
41
41
42
42
42
42
43
43
43
45
47
48
48
48
48
49
50
50
50
50
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
51
3.2
3.4
3.4
3.4
3.4
3.5
3.8
3.9
4.0
4.2
4.7
4.7
5.1
5.2
5.6
5.9
6.9
7.1
8.4
9.1
10.2
10.7
11.6
12.1
12.1
12.2
12.4
12.5
12.9
12.9
13.1
13.2
13.5
14.7
15.3
15.9
16.2
16.9
18.2
21.8
24.7
25.9
26.5
28.0
31.5
31.5
31.7
32.1
34.6
38.2
41.2
40.8
48.2
59.6
64.1
70.8
78.5
88.1
100.2
102.6
116.8
121.5
440,573
465,770
482,950
500,905
492,515
492,657
557,665
606,880
546,347
737,258
964,885
1,032,062
1,126,733
1,175,701
1,256,078
1,372,960
1,614,786
1,693,410
1,969,674
2,157,350
2,432,818
2,665,127
2,983,459
3,171,091
3,308,000
3,368,089
3,518,872
3,573,236
3,728,378
3,715,498
3,814,437
3,960,507
4,046,069
4,234,372
4,340,973
4,425,836
4,539,916
4,659,916
4,891,806
5,120,588
5,559,822
5,910,588
6,047,795
6,177,423
6,658,929
7,212,088
7,271,679
7,306,959
7,562,530
7,898,393
8,297,298
8,376,713
8,584,531
10,924,635
11,876,582
12,475,462
13,963,502
14,495,200
15,621,270
15,753,355
16,753,325
17,347,260
413,691
444,409
460,311
477,211
469,650
470,225
532,310
581,107
626,819
706,562
929,936
995,144
1,085,642
1,132,804
1,212,320
1,327,081
1,566,627
1,643,039
1,915,776
2,101,827
2,368,077
2,594,583
2,904,379
3,092,844
3,225,175
3,284,660
3,428,902
3,483,349
3,632,746
3,621,625
3,714,417
3,850,631
3,922,180
4,117,825
4,232,982
4,314,268
4,422,062
4,545,529
4,768,674
4,995,848
5,440,092
5,769,306
5,924,192
6,045,020
6,506,277
7,051,621
7,122,190
7,138,710
7,403,234
7,757,049
8,140,352
8,222,816
8,433,144
10,664,805
11,627,511
12,246,486
13,753,158
14,285,077
15,376,270
15,516,649
16,532,671
17,107,802
13,558.0
13,846.7
14,246.8
14,746.7
14,385.9
14,165.6
14,857.5
15,655.9
16,204.8
17,590.8
20,456.8
21,843.4
22,275.6
22,746.0
22,378.0
23,400.0
23,267.6
23,909.6
23,587.7
23,591.5
23,894.3
24,842.1
25,716.4
26,303.3
27,259.9
27,665.1
28,378.2
28,669.4
28,943.2
28,775.2
29,184.3
29,979.9
29,978.1
29,243.4
28,461.7
28,464.2
28,044.2
27,547.3
27,026.7
26,165.9
24,994.3
24,201.2
23,783.2
23,345.2
22,953.5
23,245.2
22,973.1
23,045.5
22,755.5
21,972.8
21,405.0
20,727.2
20,434.9
19,336.3
18,921.9
18,590.4
18,100.8
17,647.2
16,736.9
16,020.4
14,696.8
14,369.3
110.9
111.9
113.7
116.2
111.9
108.3
108.3
112.4
114.5
119.7
123.8
127.6
127.5
128.3
124.3
126.8
124.5
125.3
122.3
121.1
118.3
121.9
124.7
126.3
129.9
130.9
133.2
133.6
133.8
132.0
132.6
132.4
130.7
128.8
122.7
122.0
119.5
116.8
112.9
106.4
104.4
100.4
98.7
97.6
96.0
95.8
93.3
94.5
93.4
89.9
85.2
81.8
79.8
78.7
76.2
75.0
71.0
69.2
64.6
62.1
56.0
54.5
NA
NA
NA
NA
NA
22.7
23.2
23.8
25.0
25.6
26.1
26.1
26.9
26.8
27.9
28.2
30.0
30.5
32.3
32.8
37.1
38.9
40.0
40.3
41.8
44.5
47.9
49.2
54.3
56.8
60.0
63.0
69.7
81.9
94.7
97.8
104.5
110.0
122.2
127.5
144.1
153.3
173.5
183.7
169.3
175.8
179.6
185.4
195.0
217.5
292.6
312.4
337.2
372.2
371.5
374.0
388.8
392.6
420.0
435.2
531.5
555.4
Note:
Not
o e:
e Al
Alll figures are for fiscal year ending June 30. The notation NA means not available. Prices shown for 1991 onward include generic brands.
28
Taxes as a
Percentage of
Average Retail
Price
NA
NA
NA
NA
NA
48.7
47.4
48.8
48.0
46.6
48.9
48.6
48.3
49.4
49.3
49.8
51.4
50.8
49.2
48.9
47.7
46.8
47.7
48.4
47.6
44.5
41.4
40.5
37.1
35.5
34.5
33.1
29.9
26.8
33.2
32.3
30.8
29.9
28.1
26.5
26.4
25.6
25.6
24.9
31.4
31.0
31.6
30.5
31.5
28.2
22.1
24.3
23.0
26.9
30.1
31.3
33.8
34.0
34.8
36.5
43.8
44.2
Kentucky Smokers Contribution To The State Economy
KENTUCKY SMOKERS’ CONTRIBUTIONS TO THE STATE ECONOMY - FY2011
ppIn 2011, the 25.6% of adults who comprise KENTUCKY’S smoker population paid more than their fair
share in taxes and tobacco settlement payments because they chose to buy a legal product:
Excise Taxes
$270,016,000
Sales Taxes
Tobacco Settlement
Payments
$125,364,000
Total Smoker Payments
FY2011
$99,821,000
$495,201,000
TOTAL TOBACCO SETTLEMENT PAYMENTS TO KENTUCKY TO DATE (1998-2011):
$1,352,100,000
KENTUCKY Smokers’ Economic/Tax Profile 2011:
¾ KENTUCKY smokers’ median household income approximately:
¾ KENTUCKY nonsmokers’ median household income approximately:
$32,000
$50,500
¾ 55% of KENTUCKY smokers had household incomes LESS THAN $25,000.
¾ Only 14% of KENTUCKY smokers had household incomes EQUAL TO or GREATER
THAN $75,000.
The impact of smoker payments on the incomes of working families was disproportionately greater – more
than THREE TIMES higher – than the impact on the minority of smokers who have higher incomes.
Tax and settlement payment liability paid only by smokers in FY2011:
¾
¾
Total average paid per KENTUCKY smoker in excise and sales taxes
Cost per KENTUCKY smoker for settlement payments to KENTUCKY
Total annual payments to KENTUCKY per smoker
$466
$117
$583
Payments by KENTUCKY smokers in FY2011 were:
¾ more than four times as large as estimated state taxes on alcoholic beverages in FY2011 ($113.5
million)
¾ nearly four times as large as FY2011 insurance premium taxes ($128.7 million)
¾ nearly eight times as large as FY2011 telecommunication taxes ($62.3 million)
¾ more than two-and-one-half times as large as FY2011 Kentucky Lottery revenues for the General Fund
($200.5 million)
KENTUCKY smoker payments of OVER $495 MILLION were large enough to support FY2011 funding for:
¾ Department off Veterans’ Affairs ($47 million) AND Economic Development ($26.4 million) AND Career
and Technical Education ($56.9 million) AND Environmental Protection ($102.7 million) AND Natural
Resources ($94.5 million) AND Fish and Wildlife Resources ($48.3 million)
OR
¾ Adult Correctional Facilities ($292 million) AND the State Police ($183.7 million)
TOTAL SMOKER CIGARETTE PAYMENTS TO KENTUCKY FY2011
Per year:
Per day:
Per hour:
Per minute:
Per second:
$495,201,000
$1,359,509
$56,646
$944
$16
CIGARETTES DON’T PAY TAXES – KENTUCKY SMOKERS DO!!
29
KY Historical Cigarette Tax Data Since 1955
Kentucky
Historical Cigarette Tax Data for the State of Kentucky Since 1955
First Cigarette Tax Enacted in 1936
Year
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
Rate
(Cents)
3
3
3
3
3
3
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
2.5
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
30
30
30
30
60
60
60
Date
Changed
7/1/54
7/1/60
7/1/70
6/1/05
4/1/09
Gross State
Cigarette Taxes
(in Thousands
of Dollars)
8,184
8,849
9,159
9,208
10,313
10,275
9,234
9,339
9,734
9,829
10,166
10,653
11,088
11,384
11,777
12,587
15,938
17,662
19,983
21,292
22,457
23,527
23,588
23,305
22,550
22,777
23,029
23,140
22,127
20,623
20,623
20,115
19,445
19,591
19,426
20,658
18,847
18,538
18,542
18,858
19,968
20,624
21,769
19,957
19,384
18,724
18,504
17,144
21,435
21,550
52,020
176,326
179,100
179,456
196,124
286,429
270,016
Net State Cigarette
Tax Collections
(in Thousands
of Dollars)
7,698
8,348
8,640
8,685
9,729
9,693
8,711
8,810
9,183
9,273
9,590
10,050
10,460
10,739
11,110
11,875
15,036
16,662
18,852
20,087
21,185
22,196
22,253
21,986
21,274
21,487
21,726
21,830
20,146
18,748
18,748
18,287
17,678
17,810
17,660
18,780
17,134
16,789
16,823
17,570
18,155
18,615
19,790
18,143
17,584
17,022
16,822
16,026
19,649
20,502
49,909
158,891
177,464
177,809
194,641
285,117
268,781
State TaxPaid Cigarette
Sales (Millions
of Packs)
270.2
295.0
305.3
306.9
343.8
342.5
369.3
373.6
389.3
393.2
406.6
426.1
443.5
455.4
471.1
503.5
527.0
588.7
666.1
709.7
748.6
784.2
786.3
776.8
751.7
759.2
767.6
771.3
737.6
687.4
687.4
670.5
648.2
653.0
647.5
688.6
628.2
617.9
618.1
630.1
665.6
687.7
725.6
665.2
646.2
624.1
616.8
572.5
714.5
718.3
753.1
606.2
597.0
601.9
539.6
477.4
450
Per Capita
Sales
(Packs)
93.1
100.5
105.1
104.4
114.9
113.6
121.2
121.4
126.3
127.0
128.7
134.0
139.3
142.8
146.3
155.8
163.5
179.4
201.9
212.4
223.0
230.9
229.4
224.7
214.9
215.3
209.7
210.6
201.1
183.2
182 4
179.8
171.2
173.2
171.6
182.5
170.4
167.6
167.6
170.1
175.3
179.0
186.8
171.3
165.3
156.2
152.6
140.8
175.8
174.4
181.8
145.3
141.9
141.9
126.4
110.7
103.7
Average
Retail Price
22.3
22.4
22.7
23.7
23.6
23.9
23.8
24.2
24.1
25.0
24.5
24.7
25.0
26.3
27.0
28.3
30.1
30.6
30.6
31.5
33.3
36.0
36.9
41.4
43.4
46.3
49.4
56.3
66.4
75.4
79.3
85.4
90.5
94.4
103.8
115.6
120.5
135.8
145.4
132.8
134.8
139.8
145.6
155.7
179.2
243.4
258.6
292.7
297.7
310.1
301.0
330.6
332.4
346.9
348.2
457.8
458.4
Note
N
Not
e All
e:
Al figures
fig
fi
g
are for fiscal year ending June 30. The notation NA means not available. Prices shown for 1991 onward include generic brands.
30
State & Federal
Cigarette Taxes
as a Percentage
of Retail Price
49.3
49.1
48.5
46.4
46.6
46.0
44.1
43.4
43.6
42.0
42.9
42.5
42.0
39.9
38.9
37.1
36.5
35.9
35.9
34.9
33.0
30.6
29.8
26.6
25.3
23.8
22.3
19.5
16.6
25.2
24.0
22.2
21.0
20.1
18.3
16.4
15.8
16.9
15.8
20.3
20.0
19.3
18.5
17.3
15.1
11.1
14.3
12.6
14.1
13.5
14.0
20.9
20.8
19.9
19.8
35.2
35.1
Federal, State And Local Tobacco Taxes
Table 1
Federal, State, and Local Tobacco Taxes
Selected Periods Since 1863
(in Thousands of Dollars)
Year Ending
June 30, 2011
Year Ending
June 30, 2010
Percentage
Change
2010–2011
1863
Through 2011
Federal excises:
Cigarettes†
Other tobacco products†
Total†
% from cigarettes
15,101,077
15,513,887
1,211,943
1,126,858
7.55%
13,224,163
16,313,020
16,640,745
–1.97%
282,871,553
92.6%
93.2%
17,347,260
16,753,326
3.5%
332,148,685
–2.66%
269,647,410
95.3%
State excises:*
Cigarettes
Other tobacco products
Total
% from cigarettes
1,390,075
1,229,438
13.1%
13,698,686
18,737,335
17,982,764
7.4%
345,847,371
92.6%
93.2%
434,012
475,340
–8.7%
10,732,559
32,882,349
32,742,553
0.4%
612,528,654
96.0%
Local excises:**
Total local tobacco revenue***
Aggregate:
Cigarettes
Other tobacco products
Total
% from cigarettes
2,602,018
2,356,296
10.4%
26,922,848
35,484,367
35,098,848
1.1%
639,451,502
92.7%
93.3%
95.8%
*The first state cigarette tax was imposed in 1921.
**The first municipal cigarette tax was imposed in 1927.
***Reflects mostly cigarette revenues.
†
Estimate based on Alcohol and Tobacco Tax Trade Bureau data.
KTCA …. The inception 1972
On April 21, 1972, James Hallahan, Clerk of Jefferson County received the articles of
incorporation of the Kentucky Tobacco and Candy Association, KTCA, was in operation.
Filing of the articles had followed filing at Frankfort as a non-profit association within the law
after communications and meetings over several months.
At the first meeting on February 19, 1972, prior to the formal filing, a meeting had been
called to order at Stouffer’s Inn, Louisville, by Moderator Stuart M. Grossman with the following
present: Frank Atkins, Ashland; Tracy Axton, Louisville; M. Little, Ashland; J. A. Ruffra, Jr.,
Frankfort; Harold Gillett, Newport; Henry Goodman, Glasgow; Robert Linker, Louisville; Bert
Trompeter, Louisville; James Birdwell, Bowling Green; Harold Wagner, Paducah; Stuart M.
Grossman, Louisville; and representatives of the N.C.W.A. and the N.A.T.D.
The by-laws were prepared and then discussed, recommended and adopted at a meeting
on May 13, 1972 at the Holiday Inn North, Elizabethtown. The business meeting was attended by
24 people.
Assuming offices were Stuart Grossman, president, Claude Fannin, vice president; Bert
Trompeter, secretary and treasurer. Others elected to the board at that meeting were Harold
Wagner, Harold Gillett, Joe Ruffra, Jim Birdwell, Earl Crouch and Eugene Johnson.
31
Net State Tobacco Collections
Table 5
Net State Tobacco Tax Collections 1921–2011 (in Thousands of Dollars)
Year
Total Tobacco Taxes
From Cigarettes
From Other Tobacco Products
Percent From Cigarettes
1921
1922
1923
1924
1925
1926
1927
1928
1929
1930
1931
1932
1933
1934
1935
1936
1937
1938
1939
1940
1941
1942
1943
1944
1945
1946
1947
1948
1949
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
1976
1977
1978
1979
1980
1981
1982
1983
1984
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
2008
2009
2010
2011
598
2,115
3,030
4,634
7,376
9,442
10,707
11,523
13,500
15,947
18,997
20,694
24,215
33,014
49,289
55,590
55,452
58,970
98,157
106,294
130,785
140,761
159,760
145,451
199,392
244,509
338,892
388,292
420,957
451,989
469,329
485,991
477,942
477,817
540,429
589,102
635,235
715,952
956,538
1,027,536
1,106,025
1,153,290
1,235,069
1,351,361
1,590,007
1,665,709
1,939,629
2,126,459
2,398,470
2,624,329
2,936,050
3,124,916
3,257,165
3,317,295
3,461,653
3,517,287
3,667,509
3,658,240
3,752,975
3,892,805
3,965,566
4,165,310
4,282,689
4,375,554
4,503,725
4,642,241
4,878,642
5,114,402
5,594,377
5,958,312
6,131,894
6,270,319
6,768,437
7,351,943
7,458,111
7,505,952
7,814,391
8,183,131
8,591,621
8,697,610
8,931,032
11,200,865
12,235,729
12,913,941
14,500,259
15,083,979
16,510,509
16,737,932
17,759,218
18,490,034
598
1,926
2,730
4,285
6,465
8,252
9,457
10,183
11,992
14,457
17,614
19,112
22,427
31,072
47,017
52,963
52,752
56,140
95,296
103,205
127,533
137,018
155,540
141,490
193,901
238,273
332,656
381,040
413,691
444,409
460,311
477,211
469,650
470,225
532,310
581,107
626,819
706,562
929,936
995,144
1,085,646
1,132,804
1,212,320
1,327,081
1,566,627
1,643,039
1,915,776
2,101,828
2,368,077
2,594,586
2,904,379
3,092,844
3,225,175
3,284,660
3,428,902
3,483,349
3,632,746
3,621,625
3,714,417
3,850,631
3,922,180
4,117,825
4,232,982
4,314,268
4,422,062
4,545,529
4,768,674
4,995,848
5,440,092
5,769,306
5,924,192
6,045,020
6,506,277
7,051,621
7,122,190
7,138,710
7,403,234
7,757,049
8,122,480
8,222,816
8,433,144
10,664,805
11,627,511
12,246,486
13,753,158
14,285,200
15,621,718
15,753,355
16,532,671
17,107,803
0
189
300
349
911
1,190
1,250
1,340
1,508
1,490
1,383
1,582
1,788
1,942
2,272
2,627
2,700
2,830
2,861
3,089
3,252
3,743
4,220
3,961
5,491
6,236
6,236
7,252
7,266
7,580
9,018
8,780
8,292
7,592
8,110
7,995
8,416
9,390
26,602
32,392
20,379
20,486
22,749
24,280
23,380
22,670
23,853
24,631
30,393
29,743
31,671
32,072
31,990
32,635
32,751
33,938
34,763
36,615
38,558
42,174
43,386
47,485
49,707
61,286
81,663
96,712
109,968
118,554
154,285
189,006
207,702
225,299
262,160
300,322
335,921
367,242
411,157
426,082
469,140
474,794
497,888
536,060
608,218
667,455
747,101
798,779
888,791
984,577
1,226,547
1,382,231
100.0%
100.0%
91.1
90.1
92.5
87.6
87.4
88.3
88.4
88.8
90.7
92.7
92.4
92.6
94.1
95.4
95.1
95.1
95.2
97.1
97.1
97.5
97.3
97.4
97.3
97.2
97.4
98.2
98.1
98.3
98.3
98.1
98.2
98.3
98.4
98.5
98.6
98.7
98.7
97.2
96.8
98.2
98.2
98.2
98.2
98.5
98.6
98.8
98.8
98.7
98.9
98.9
99.0
99.0
99.0
99.1
99.0
99.1
99.0
99.0
98.9
98.9
98.9
98.8
98.6
98.2
97.9
97.7
97.7
97.2
96.8
96.7
96.4
96.1
95.9
95.5
95.2
94.7
94.8
94.5
94.5
94.4
95.0
95.0
94.8
94.8
94.7
94.6
94.1
93.1
92.5
Total
95.9
Note: Net collections represent gross taxes less amounts allowed for affixing tax indicia. Years prior to 1936 are on calendar year basis; 1936 and later years are
ending June 30. Adjustment has been made in totals to account for duplication which occurred when the reporting calendar year 1935 overlapped the reporting
fiscal year.
332232
8
State Tax Paid Cigarette Sales
Table 10
State Tax-Paid Cigarette Sales
(in Millions of Packs)
(During Fiscal Years Ending June 30)
State
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
AL
AK
AZ
AR
CA
CO
CT
DE
DC
FL
GA
Hl
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
Ml
MN
MS
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
Rl
SC
SD
TN
TX
UT
VT
VA
WA
WV
Wl
WY
233.4
—
84.2
123.2
—
—
266.9
52.8
142.7
336.8
251.7
—
57.7
994.0
456.9
261.1
178.6
274.3
224.1
121.2
—
518.6
753.3
292.7
158.0
—
74.5
134.7
27.7
92.6
624.1
58.2
1,971.6
—
55.3
955.0
197.3
—
1,135.2
108.8
185.3
61.8
277.5
929.9
48.3
48.0
—
215.9
228.6
345.5
—
228.5
—
85.4
123.5
—
—
278.4
54.2
141.4
346.9
261.3
—
58.4
980.4
462.4
264.9
180.3
283.9
224.0
116.8
—
589.9
783.6
291.4
168.4
—
69.9
136.7
28.1
99.9
646.1
63.2
2,035.7
—
50.8
1,002.9
194.2
—
1,174.1
114.3
149.3
61.7
277.7
851.9
49.8
46.5
—
258.0
255.0
356.9
—
244.7
—
96.9
117.5
—
—
291.9
54.9
142.3
371.1
312.5
—
57.9
1,020.4
474.0
263.4
191.8
307.4
223.0
120.9
—
552.1
811.7
301.8
170.9
—
72.8
140.0
30.2
96.8
671.2
63.7
2,096.6
—
53.0
1,045.3
199.8
—
1,155.4
116.9
184.3
61.7
262.9
900.2
50.9
49.3
—
265.8
199.3
363.7
39.8
248.3
—
100.6
121.7
—
—
306.8
58.5
137.6
393.7
322.0
—
59.8
1,092.4
490.3
267.2
199.3
311.8
244.8
123.9
—
570.9
866.5
305.4
165.5
—
76.9
141.6
35.4
95.1
690.3
67.5
2,134.9
—
53.6
1,092.5
208.0
—
1,188.7
121.6
196.7
62.9
272.2
940.9
52.5
49.6
—
273.6
191.4
373.0
40.5
237.3
—
99.3
117.7
—
—
303.9
54.6
123.8
393.6
314.5
—
55.8
1,091.7
479.9
254.1
189.9
307.0
244.0
119.1
—
560.2
873.1
296.3
163.0
—
73.4
136.3
35.2
90.7
683.9
68.6
2,065.8
—
50.0
1,072.4
202.7
—
1,154.2
116.6
182.8
61.0
266.6
900.7
49.5
47.0
—
266.1
179.8
364.8
39.0
233.6
—
104.3
114.3
—
—
295.1
50.7
114.5
421.6
323.3
—
55.5
1,073.7
473.4
246.0
189.5
270.2
246.9
120.0
—
562.2
856.8
294.5
152.9
—
72.7
136.0
38.6
89.0
675.9
68.3
2,026.2
—
50.1
1,046.8
200.5
—
1,122.9
111.3
178.0
60.3
271.3
900.4
46.9
45.1
—
261.7
159.3
366.6
38.4
247.9
—
107.9
133.0
—
—
312.1
54.4
108.1
453.3
301.6
—
55.3
1,132.0
495.7
249.0
195.8
295.0
266.0
116.1
—
578.9
898.9
306.0
148.9
249.0
77.2
138.7
41.4
92.2
694.8
68.5
2,089.8
—
50.8
1,090.6
209.5
—
1,144.5
114.7
183.5
60.4
278.7
866.6
49.6
45.7
—
265.9
181.9
369.3
38.5
257.4
—
117.2
131.4
—
—
324.3
56.5
109.5
513.0
326.5
—
57.9
1,183.1
514.8
255.8
202.4
305.3
289.7
119.3
—
598.1
915.2
317.4
156.2
497.9
77.1
137.8
41.3
94.4
694.7
70.9
2,154.0
—
51.5
1,132.6
215.9
—
1,169.6
119.8
186.2
60.1
293.7
926.4
51.7
48.6
—
275.5
179.7
385.4
39.7
268.0
—
129.3
133.5
—
—
334.9
59.6
113.0
559.3
333.2
—
59.8
1,230.5
530.6
266.4
209.9
306.9
303.7
122.3
—
616.9
898.7
334.5
161.4
512.8
66.6
140.1
44.3
100.0
725.9
81.8
2,246.3
—
55.4
1,160.7
226.1
—
1,224.5
123.4
196.4
64.6
301.1
973.5
52.8
47.1
—
279.1
186.6
384.2
39.1
287.2
21.9
142.6
147.9
—
—
358.5
65.2
133.0
613.3
352.7
—
64.1
1,304.1
558.9
295.9
223.4
343.8
320.5
128.2
369.3
637.8
938.8
357.9
169.6
550.5
75.5
148.3
50.1
112.8
778.2
89.1
2,346.7
—
58.6
1,199.5
242.5
—
1,292.1
119.6
213.6
68.7
328.3
1,029.1
57.0
52.0
—
294.6
191.2
416.4
41.8
TotaI
13,558.0
13,846.7
14,246.8
14,746.7
14,385.9
14,165.6
14,857.5
15,655.9
16,204.8
17,590.8
333333
States Which Tax Both Cigrettes And Otp
Table 12 — 2011
States Which Tax Both Cigarettes and Other Tobacco Products
(Fiscal Year Ending June 30, 2011)
Total Cigarette and
Other Tobacco Taxes
State
Gross
Amount
Net
Collections
Cigarette Taxes
Gross
Amount
Net
Collections
Other Tobacco Taxes
Other
Products
Taxed*
Gross
Amount
Net
Collections
Percentage of Total
Tobacco Taxes From:
Cigarettes
Other
Tobacco
Products
State
AL
AK
AZ
AR
CA
145,575,052
73,191,761
347,627,257
253,402,571
911,113,744
135,477,586
72,841,296
340,754,223
246,351,116
903,947,631
138,999,738
61,478,147
328,721,247
200,418,005
843,072,021
128,970,721
61,174,534
321,848,213
194,405,464
835,905,908
CSChSn
CSChSn
CSChSn
CSChSn
CSChSn
6,575,314
11,713,614
18,906,010
52,984,566
68,041,723
6,506,865
11,666,762
18,906,010
51,945,652
68,041,723
95.5%
84.0%
94.6%
79.1%
92.5%
4.5%
16.0%
5.4%
20.9%
7.5%
AL
AK
AZ
AR
CA
CO
CT
DE
DC
FL
200,697,461
397,121,030
128,777,582
37,012,878
1,341,584,739
199,041,842
395,172,180
128,603,634
36,923,057
1,337,051,191
171,531,588
389,770,000
125,650,238
36,360,219
1,250,816,674
169,875,969
387,821,150
125,476,290
36,270,398
1,246,283,127
CSChSn
CSChSn
CSChSn
CSChSn
SChSn
29,165,873
7,351,030
3,127,344
652,659
90,768,065
29,165,873
7,351,030
3,127,344
652,659
90,768,064
85.5%
98.1%
97.6%
98.2%
93.2%
14.5%
1.9%
2.4%
1.8%
6.8%
CO
CT
DE
DC
FL
GA
HI
ID
IL
IN
IA
226,630,073
143,260,262
50,228,417
598,393,319
481,210,928
231,375,204
223,056,583
143,260,261
48,863,326
589,618,492
475,603,450
226,090,352
194,648,490
135,647,918
40,626,245
570,146,571
448,763,368
204,155,253
191,075,000
135,647,918
39,261,154
561,371,744
443,351,705
200,085,184
C
CSChSn
CSChSn
CSChSn
CSChSn
CSChSn
31,981,583
7,612,344
9,602,172
28,246,748
32,447,560
27,219,951
31,981,583
7,612,343
9,602,172
28,246,748
32,251,745
26,005,168
85.9%
94.7%
80.9%
95.3%
93.3%
88.2%
14.1%
5.3%
19.1%
4.7%
6.7%
11.8%
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
101,558,822
291,401,363
153,844,365
147,396,050
411,507,549
90,558,748
290,166,079
146,715,372
145,225,000
407,825,967
95,864,364
270,015,864
128,614,885
135,831,050
399,135,000
85,083,307
268,780,580
121,485,892
133,660,000
395,453,418
CSChSn
CSChSn
CS
CSChSn
CSChSn
5,694,458
21,385,499
25,229,480
11,565,000
12,372,549
5,475,441
21,385,499
25,229,480
11,565,000
12,372,549
94.4%
92.7%
83.6%
92.2%
97.0%
5.6%
7.3%
16.4%
7.8%
3.0%
KS
KY
LA
ME
MD
MA
MI
MN
MS
MO
581,050,698
979,177,641
479,494,421
156,761,008
108,299,851
580,360,869
964,801,500
477,243,073
150,435,211
105,517,400
561,567,069
916,872,910
430,295,481
137,064,421
92,748,361
560,877,240
903,119,816
428,044,133
130,738,624
89,965,910
ChSn
CSChSn
CSChSn
CSChSn
CSChSn
19,483,629
62,304,731
49,198,940
19,696,587
15,551,490
19,483,629
61,681,684
49,198,940
19,696,587
15,551,490
96.6%
93.6%
89.7%
87.4%
85.6%
3.4%
6.4%
10.3%
12.6%
14.4%
MA
MI
MN
MS
MO
MT
NE
NV
NH**
NJ
87,894,230
70,402,639
108,705,389
227,882,301
790,270,541
85,966,699
69,246,089
108,534,688
227,882,301
788,985,275
76,430,979
62,516,160
98,666,160
218,390,304
771,157,800
74,503,448
61,359,610
98,495,459
218,390,304
769,872,534
CSChSn
CSChSn
CSChSn
ChSn
CSChSn
11,463,251
7,886,479
10,039,229
9,491,997
19,112,741
11,463,251
7,886,479
10,039,229
9,491,997
19,112,741
87.0%
88.8%
90.8%
95.8%
97.6%
13.0%
11.2%
9.2%
4.2%
2.4%
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
100,396,614
1,642,550,245
293,268,994
25,151,259
871,923,483
100,127,795
1,639,336,809
289,125,140
25,252,417
855,879,094
93,300,922
1,543,947,044
261,362,556
20,433,411
818,437,395
93,032,103
1,541,043,139
258,774,808
20,534,569
803,705,522
CSChSn
CSChSn
CSChSn
CSChSn
CSChSn
7,095,692
98,603,201
31,906,438
4,717,848
53,486,088
7,095,692
98,293,670
30,350,332
4,717,848
52,173,572
92.9%
94.0%
89.1%
81.2%
93.9%
7.1%
6.0%
10.9%
18.8%
6.1%
NM
NY
NC
ND
OH
OK
OR
RI
SC
SD
283,549,332
264,288,198
135,676,944
144,906,566
60,664,752
279,653,195
262,799,318
134,944,166
140,075,452
60,228,753
239,314,439
212,364,953
132,345,000
138,031,843
54,607,887
235,418,302
211,645,072
131,612,222
133,200,729
54,171,888
CSChSn
CSChSn
CSChSn
CSChSn
CSChSn
44,234,893
51,923,245
3,331,944
6,874,723
6,056,865
44,234,893
51,154,246
3,331,944
6,874,723
6,056,865
84.4%
80.4%
97.5%
95.3%
90.0%
15.6%
19.6%
2.5%
4.7%
10.0%
OK
OR
RI
SC
SD
TN
TX
UT
VT
VA
WA
295,292,386
1,534,914,244
127,852,549
74,408,337
178,730,530
479,926,288
289,762,231
1,495,316,583
121,388,538
73,275,569
173,878,521
479,050,229
282,037,904
1,359,519,880
104,570,910
67,896,109
160,997,100
433,534,241
276,507,749
1,319,922,219
98,137,076
66,763,341
156,145,091
432,658,182
CSChSn
CSChSn
CSChSn
CSChSn
CSChSn
CSChSn
13,254,482
175,394,364
23,281,639
6,512,228
17,733,430
46,392,047
13,254,482
175,394,364
23,251,462
6,512,228
17,733,430
46,392,047
95.5%
88.6%
81.8%
91.2%
90.1%
90.3%
4.5%
11.4%
18.2%
8.8%
9.9%
9.7%
TN
TX
UT
VT
VA
WA
WV
WI
WY
116,438,538
669,979,615
28,923,502
111,780,997
665,715,951
27,288,866
109,958,145
609,094,792
23,884,954
105,559,819
604,831,128
22,451,860
CSChSn
CSChSn
CSChSn
6,480,393
60,884,823
5,038,548
6,221,178
60,884,823
4,837,006
94.4%
90.9%
82.6%
5.6%
9.1%
17.4%
WV
WI
WY
17,591,691,522
17,367,000,115
16,201,616,015
15,984,769,573
1,390,075,507
1,382,230,542
92.1%
7.9%
Total
*C — Cigars; S — Smoking tobacco; Ch — Chewing tobacco; Sn — Snuff
**Only non-premium cigars are taxed.
3434
34
State Tax Rates on Smokeless Tobacco Products – January 1, 2012
Table 12A
State Tax Rates on Smokeless Tobacco Products
January 1, 2012
Alabama
Alaska
Arizona
Arkansas
California*
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Chewing Tobacco: 1.5¢ for each ounce or fraction thereof.
Snuff:
a) Not exceeding 5/8 ounces, 1¢
b) Over 5/8 ounces, not exceeding 1-5/8 ounces, 2¢
c) Over 1-5/8 ounces, not exceeding 2-1/2 ounces, 4¢
d) Over 2-1/2 ounces, not exceeding 5 ounces (cans, packages, gullets), 6¢
e) Over 3 ounces, not exceeding 5 ounces (glasses, tumblers, bottles), 7¢
f) Over 5 ounces, not exceeding 6 ounces, 8¢
g) Over 6 ounces, 12¢/ounce or fractional part thereof
75% of wholesale price
22.3 cents per ounce (chewing tobacco and snuff);
13.3 cents per ounce (plug or twist)
68% of wholesale sales price
31.73% of wholesale price
40% of manufacturer’s list price
$1.00 per ounce; 50% of manufacturer’s price (chewing tobacco)
54¢ per ounce (moist snuff); 15% of wholesale price (chewing tobacco)
75¢ per ounce (moist snuff)
10% of wholesale cost price
$1.19 per ounce of moist snuff; 50% of wholesale price (chewing tobacco)
19¢ per unit (moist snuff); 15% of wholesale price (chewing tobacco)
20% of manufacturer’s invoice
$2.02 per ounce
15% of manufacturer’s price
15% of manufacturer’s list price
85¢ per ounce of moist snuff; 50% of wholesale price for other OTP
25% of wholesale product value
$2.00 per ounce (moist snuff); 75% of manufacturer’s price (chewing tobacco)
12.8% of wholesale price
16¢ per ounce (chewing tobacco); 60¢ per ounce (moist snuff)
60% of factory list price
$1.78 per ounce (moist snuff); 65% of wholesale price (chewing tobacco)
80% of wholesale price (chewing tobacco); $1 per ounce (moist snuff)
5% of manufacturer’s selling price
35% of wholesale purchase price
6.6% of wholesale cost price
$1.16 per ounce
$1.83 per ounce (moist snuff); 86% of manufacturer’s price (chewing tobacco)
$1.87 per ounce (moist snuff); 92% of wholesale price (chewing tobacco)
Chewing Tobacco: Each unit less than 4 oz., 21¢; Each unit more than 4 oz. and less than 8 oz.,
40¢, Each unit more than 8 oz.–24 oz., 70¢; Units larger than 24 oz., 21¢ unit plus 21¢ for each 4 oz.
exceeding 16 oz. Moist Snuff: 18¢ per oz.
$2.526 per 1.2 oz. (moist snuff); 95% of wholesale sales price (chewing tobacco)
100% of manufacturer’s invoice (moist snuff); 71% of manufacturer’s invoice (chewing tobacco)
Pennsylvania does not tax smokeless tobacco products.
*California rate reset at the beginning of each fiscal year (July 1).
3535
35
State Tax Rates On All Other OTP
Table 12B
State Tax Rates on All Other Tobacco Products
January 1, 2012
Alabama
Cigars,
g
retailing
g for
a)) 3-1/3¢ each or less, $3.00 per
p 1,000
b)) More than 3-1/3¢ and not more than $0.05 each, $6.00 p
per 1,000
c)) More than $0.05 and not more than $0.08 each, $9.00 p
per 1,000
d)) More than $0.08 and not more than $0.10 each, $15.00 p
per 1,000
e)) More than $0.10 and not more than $0.20 each, $30.00 per 1,000
f) More than $0.20 each, $40.50 per 1,000
Little Cigars: 4 cents for each 10 or fractional part.
Smoking Tobacco:
a) 1-1/8 ozs. or less, 4¢
b) Over 1-1/8 ozs., not exceeding 2 ozs., 10¢;
c) Over 2 and not exceeding 3 ozs., 16¢;
d) Over 3 and not exceeding 4 ozs., 22¢;
e) Each additional ounce or fraction, 6¢
Alaska
75% of the wholesale price
Arizona
Cigars,
g
retailing
g for
a)) $0.05 each or less, $.218 for each three;
b) $0.05, $.218 each
Little cigars: 44.1 cents on each 20 or fraction thereof
Smoking Tobacco: 22.3¢ per oz
Cavendish: 5.5¢ per oz.
Arkansas
68% of the manufacturer’s price
California*
Cigars and Smoking Tobacco: 31.73% of wholesale sales
Colorado
40% of the manufacturer’s list price
Connecticut
Cigars and Smoking Tobacco: 50% of the wholesale sales price
Delaware
Florida
Smoking Tobacco: 85% of wholesale price
Georgia
Cigars: 23% of the wholesale cost;
Little Cigars: 2.5 mills each;
Smoking Tobacco: 10% of the wholesale price
Hawaii
50% of the wholesale price (cigar); 16¢ each little cigar; 70% of the wholesale price (smoking tobacco)
Idaho
Illinois
Indiana
Iowa
50% of the wholesale price; capped at 50¢ per cigar (except little cigars – taxed as cigarettes)
Kansas
Kentucky
15% of the wholesale p
price
Louisiana
a)) Cigars
g
net invoiced by
y manf. at $120 p
per 1,000 or less will be taxed at 8% of invoiced price
p
b) Cigars net invoiced by manf. at over $120 per 1,000 will be taxed at 20% of invoiced price
Smoking Tobacco: 33% of manufacturer's invoice
Maine
20% of the wholesale sales price
Maryland
Massachusetts 30% of the price paid by retail vendor
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire** 48% of wholesale price
New Jersey
30% of the wholesale sales price
New Mexico***
25% of the wholesale product value
New York
North Carolina
12.8% of the wholesale price
North Dakota
28% of the wholesale price, except roll-your-own, 22 mills per .09 ounces
Ohio
Oklahoma
Cigars
g
weighing
g g more than 3 lbs. p
per 1,000 and with a manf. recommended retail price of:
a)) $0.04 each or less, $0.11 each;
b) More than $0.04, $0.12 each
Little Cigars: 36 mills each
Smoking Tobacco: 80% of factory list
Oregon
65% of wholesale cost price (for cigars, capped at 50¢ per cigar)
Rhode Island
80% of wholesale cost (for cigars, capped at 50¢ per cigar)
South Carolina
5% of manufacturer’s selling price
South Dakota
35% of wholesale purchase price
Tennessee
6.6% of the wholesale cost price, little cigars: 31 mills each
Texas
Cigars
g
weighing
g g more than 3 lbs. per
p 1,000:
a)) Sold at factory
y list price
p
of not over 3.3¢ each, $7.50 per
p 1,000
b)) Sold at factory
y list p
price of over 3.3¢ each, containing
g no substantial amounts of non-tobacco ingredients,
g
$11.00 per
p 1,000
c) Sold at factory list price of over 3.3¢ each, containing no substantial amounts of non-tobacco ingredients, $15.00 per 1,000
Little Cigars: 1 cent for each 10 cigars;
Smoking Tobacco: $1.16 per oz.
Utah
Vermont
92% of the wholesale price (pipe tobacco and large cigars); 131 mills per little cigar and .0325 oz. of RYO
Virginia
Washington
95% of the wholesale sales price; capped at 65¢ per cigar
West Virginia
Wisconsin
71% of the manufacturer’s invoice; capped at 50¢ per cigar
Wyoming
Florida and Pennsylvania do not tax large cigars. The following states tax little cigars the same as cigarettes according to definition: CA, CT, DC, IA, MA, MT, NH, PA, RI, TN, WA and VT.
*CA rate reset at beginning of each fiscal year (July 1). The District of Columbia does not have an excise tax on other tobacco products, (except moist snuff), but does have a 12%
gross sales tax that applies to them at the retail level.
**New Hampshire tax does not apply to “premium cigars.”
***New
New Me
Mexico
exic
xico
o treats certain “little cigars” as cigarettes for purposes of taxation. For more information consult the New Mexico Department of Taxation and Revenue.
336636
Estimated State General Sales Tax Collections On Cigarettes
Table 16
Estimated State General Sales Tax Collections on the Sale of Cigarettes*
(in Thousands of Dollars)
(
(During
g Fiscal Years Ending
g June 30))
State
2001
2002
2003
2004
2005
2006
AL
AK
AZ
AR
CA
48,276
–
47,158
35,334
334,776
49,203
–
49,704
32,876
333,410
47,684
–
48,640
39,456
334,908
50,005
–
52,573
39,607
329,023
53,316
–
53,879
40,875
330,043
53,938
–
58,463
47,940
341,527
55,349
–
67,257
50,480
351,995
54,163
–
61,597
51,546
344,271
57,108
–
59,974
55,110
351,929
CO
CT
DE
DC
FL
–
44,460
–
5,020
226,044
–
47,756
–
5,331
255,456
–
53,144
–
5,742
251,640
–
50,974
–
5,003
246,212
–
49,229
–
4,982
255,309
–
50,719
–
5,689
263,631
–
56,785
–
5,475
273,267
–
55,605
–
6,568
265,043
–
56,745
–
6,397
299,942
GA
Hl
ID
IL
IN
63,324
8,288
12,945
166,600
103,306
59,958
10,644
13,377
185,884
111,310
62,685
11,286
13,680
160,325
123,580
76,520
11,047
17,817
189,078
125,116
83,859
11,995
17,067
180,403
123,805
86,055
12,180
15,216
189,181
130,588
88,406
12,908
19,584
194,140
160,139
85,870
13,212
19,365
190,378
148,845
89,664
13,033
19,895
191,218
154,754
IA
KS
KY
LA
ME
37,950
29,386
98,688
44,580
18,648
39,950
31,327
97,327
56,325
20,485
39,952
31,103
128,610
48,139
20,160
40,331
30,828
130,937
51,273
19,820
40,611
29,877
136,309
55,783
19,086
42,496
30,080
120,028
47,585
22,353
51,665
31,968
124,176
53,513
21,354
46,457
30,981
125,797
56,606
20,433
46,625
31,940
125,364
59,130
20,326
52,326
65,930
165,270
73,000
53,400
54,177
70,798
171,624
77,624
54,916
53,220
72,768
187,928
81,995
57,310
54,094
70,916
175,812
80,675
56,166
54,481
68,751
178,465
76,310
57,672
54,547
71,461
174,919
–
60,059
58,000
71,219
178,342
–
62,258
80,676
88,365
171,595
–
66,083
69,793
93,608
173,384
–
70,749
MO
MT
NE
NV
NH
72,360
–
16,716
37,989
–
72,585
–
19,867
38,089
–
77,883
–
19,924
40,106
–
78,638
–
22,024
37,597
–
77,452
–
21,206
40,514
–
82,316
–
21,050
40,337
–
83,504
–
21,983
42,850
–
84,761
–
23,214
41,597
–
90,282
–
23,852
41,260
–
NJ
NM
NY
NC
ND
87,444
14,655
145,712
88,660
8,100
94,094
15,272
150,354
96,788
8,690
93,863
16,643
154,261
95,964
8,757
119,337
12,274
149,137
110,289
7,227
109,617
13,106
145,484
109,743
7,133
110,740
13,021
135,989
115,178
7,880
127,462
13,748
136,362
107,523
8,540
129,487
14,075
163,495
104,206
8,374
129,082
14,574
135,785
139,015
8,972
OH
OK**
OR
PA
Rl
159,012
48,490
–
191,772
19,992
165,144
49,395
–
202,805
21,348
184,680
49,910
–
220,248
22,072
207,013
50,690
–
195,489
21,635
213,932
23,500
–
200,891
20,391
181,884
–
–
201,554
20,089
189,101
–
–
199,655
19,567
182,611
–
–
202,378
18,733
185,843
–
–
208,568
20,964
SC
SD
TN
TX
UT
54,264
7,068
135,447
258,940
13,808
59,437
7,420
148,402
248,859
14,561
62,176
7,756
144,504
276,386
14,904
59,191
7,218
145,281
263,768
13,857
61,528
7,414
150,363
261,376
14,575
64,425
7,626
177,216
261,723
15,271
77,245
8,044
206,178
322,230
15,164
78,185
7,208
136,101
298,179
15,482
82,690
7,804
135,648
311,851
15,183
VT
VA
WA
WV
Wl
WY
9,184
79,956
73,950
33,490
71,230
5,520
9,692
86,073
70,061
35,908
77,578
5,988
9,063
96,082
74,493
39,636
77,520
7,423
10,959
102,255
68,626
38,382
71,970
3,314
10,567
91,314
70,960
37,506
73,023
5,604
10,714
105,101
72,707
41,604
75,205
5,860
10,396
104,637
74,130
43,009
80,122
6,409
10,735
103,851
76,439
45,372
94,397
6,403
10,706
112,849
76,752
50,479
83,550
6,823
3,368,468
3,527,867
3,668,209
3,725,169
3,715,698
3,675,141
3,915,769
3,857,462
3,939,220
MD
MA
MI
MN**
MS
Total
2007
2008
2009
Alaska, Delaware, Montana, New Hampshire, and Oregon do not have a general sales tax. Colorado has a general sales tax, but it is not applied to cigarette sales.
*Some states include local sales taxes collected by the states.
**Sales taxes do not apply to cigarettes in Minnesota and Oklahoma.
Note: OK sales tax effective for only half of FY 2005.
37
MSA Settlement Payments Received By States
Table 19
Settlement Payments Received by State (in Millions)
(During Fiscal Years Ending June 30)
State
MSA*
AL
AK
AZ
AR
CA
CO
CT
DE
DC
GA
HI
ID
IL
IN
IA
KS
KY
LA
ME
MD
MA
MI
MO
MT
NE
NV
NH
NJ
NM
NY
NC
ND
OH
OK
OR
PA
RI
SC
SD
TN
UT
VT
VA
WA
WV
WI
WY
Ind. States**
FL
MN
MS
TX
1998
1999
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
$0.0
2000
2001
2002
2003
2004
$0.0
$15,772,415
$0
$0
$589,676,519
$63,329,273
$85,765,907
$18,269,379
$28,046,860
$113,387,850
$27,804,177
$16,781,559
$215,010,888
$94,232,184
$40,175,748
$38,512,859
$81,359,722
$104,189,880
$35,541,456
$104,425,658
$186,587,522
$201,045,641
$0
$19,622,462
$27,486,266
$28,176,986
$30,763,954
$0
$27,551,233
$589,585,995
$107,743,802
$16,908,625
$232,716,350
$47,866,114
$53,018,023
$123,594,244
$33,211,057
$54,344,665
$16,120,143
$0
$20,552,302
$18,995,394
$94,464,302
$94,853,758
$40,951,542
$95,721,372
$11,472,711
$163,045,119
$19,642,631
$148,861,639
$0
$688,571,026
$78,868,921
$100,153,574
$21,334,169
$34,928,962
$141,210,785
$32,468,470
$20,899,397
$267,769,926
$117,354,742
$50,034,013
$47,963,090
$95,008,241
$129,755,835
$44,262,567
$130,049,656
$217,888,540
$234,772,082
$0
$24,437,403
$34,230,806
$3,509,019
$38,312,769
$402,508,702
$34,311,720
$688,466,153
$125,818,464
$21,057,645
$289,819,935
$59,611,429
$61,912,078
$452,285,185
$41,360,339
$67,677,446
$20,075,683
$256,378,789
$25,595,403
$22,181,967
$117,639,054
$118,128,834
$51,000,178
$111,779,129
$13,397,330
$104,787,721
$20,737,226
$90,151,541
$140,128,298
$773,496,391
$83,264,003
$112,503,907
$23,964,993
$36,875,354
$149,079,945
$36,472,305
$22,064,065
$282,707,339
$123,894,408
$52,822,244
$50,635,789
$106,723,977
$136,986,551
$46,729,186
$137,406,107
$244,757,296
$263,722,810
$387,767,428
$25,799,238
$36,138,406
$37,046,448
$40,447,764
$235,804,311
$36,223,773
$773,381,791
$141,333,755
$22,231,082
$305,970,402
$62,933,339
$69,546,775
$348,514,672
$43,665,239
$71,456,310
$21,194,326
$150,364,957
$27,021,744
$24,917,385
$124,197,346
$124,711,622
$53,842,280
$125,562,999
$15,049,459
$114,448,353
$23,650,103
$105,387,522
$57,428,135
$912,659,115
$94,959,631
$132,747,717
$28,277,167
$42,055,188
$170,020,398
$43,035,046
$25,163,233
$322,400,086
$141,297,361
$60,241,856
$57,748,558
$125,927,957
$156,228,531
$53,292,916
$156,582,517
$288,798,446
$311,176,599
$159,620,052
$29,423,048
$41,214,478
$42,250,296
$46,129,319
$267,867,044
$41,311,955
$912,524,226
$166,765,002
$25,353,819
$348,948,710
$71,773,279
$82,060,742
$410,916,875
$49,798,571
$81,486,013
$24,171,597
$169,085,949
$30,817,330
$29,400,839
$141,639,664
$142,229,403
$61,405,103
$148,156,748
$17,757,298
$93,401,726
$19,791,210
$86,764,305
$48,001,337
$751,386,589
$79,465,860
$109,290,293
$23,280,565
$35,193,156
$142,279,351
$35,430,368
$21,057,752
$269,796,107
$118,242,966
$50,412,450
$48,326,058
$103,675,617
$130,737,533
$44,597,448
$131,033,579
$237,766,181
$256,189,708
$131,853,709
$24,622,269
$34,489,625
$35,356,420
$38,602,456
$224,161,261
$34,571,426
$751,273,217
$137,296,885
$21,216,931
$292,013,136
$60,062,791
$67,560,067
$338,305,373
$41,673,280
$68,190,556
$20,227,701
$141,493,171
$25,789,049
$24,205,444
$118,529,171
$119,022,794
$51,386,031
$121,976,813
$14,619,789
$101,871,680
$21,461,642
$92,652,895
$52,052,028
$802,380,615
$86,172,198
$116,707,598
$24,860,279
$38,163,577
$154,287,181
$37,835,201
$22,834,498
$292,565,961
$128,221,811
$54,667,452
$52,404,531
$110,711,737
$141,771,637
$48,361,420
$142,092,316
$253,902,201
$273,576,618
$142,981,164
$26,700,412
$37,400,837
$38,340,677
$41,860,813
$243,079,129
$37,488,987
$802,259,699
$146,614,194
$23,007,664
$316,657,666
$65,131,302
$72,145,359
$361,264,628
$45,190,449
$73,945,359
$21,934,650
$153,434,537
$27,965,641
$25,848,497
$128,532,756
$129,067,735
$55,722,962
$130,254,277
$15,611,423
$562,500,000
$531,000,000
$240,000,000
$220,800,000
$232,100,000
$109,800,000
$378,000,000 $1,018,900,000
$640,900,000
$326,700,000
$199,500,000
$839,800,000
$743,400,000
$765,700,000
$351,500,000
$377,900,000
$231,100,000
$229,000,000
$974,200,000 $1,004,500,000
$546,400,000
$260,200,000
$169,600,000
$719,000,000
$363,900,000
$168,500,000
$112,500,000
$479,900,000
MSA Total
Ind. State
Total
$0.0 $3,845,636,797 $5,866,338,845 $6,345,034,307 $6,965,633,795 $5,774,619,524 $6,211,995,893
$1,412,600,000 $1,880,500,000 $2,006,900,000 $2,300,200,000 $2,377,100,000 $1,695,200,000 $1,124,800,000
TOTAL
$1,412,600,000 $5,726,136,797 $7,873,238,845 $8,645,234,307 $9,342,733,795 $7,469,819,524 $7,336,795,893
*MSA (Master Settlement Agreement) state data are from the National Association of Attorneys General, MSA Payment Information, www.NAAG.org.
**4 states — FL, MN, MS, TX — settled separately. Data for these states come from the Campaign for Tobacco Free Kids, “Actual Tobacco Settlements Payments Received by the
States, 2002—2011,” and “Actual Tobacco Settlements Payments Received by the States, 1998—2009.”
338838
KY Sales Restriction Laws
KENTUCKY
ADAMHA COMPLIANCE
The Department of Agriculture shall conduct annual, random, unannounced inspections. Persons under the age of 18 may be
enlisted to test compliance, provided that written parental consent has been given and law enforcement officers provide direct
supervision. [KY. Rev. Stat. Ann. 438.330.]
MINORS – 18:
State law prohibits a person under the age of 18 from purchasing, accepting receipt of, attempting to purchase, or attempting
to accept receipt of, a tobacco product. It also prohibits the use of fraudulent proof of age for the purpose of purchasing
or receiving a tobacco product. Violation is deemed a status offense, and peace officers and Department of Agriculture
employees are authorized to issue field-release citations for violations. State law also prohibits the distribution of tobacco
products, including samples, to require proof of age from a prospective buyer or recipient if the person has reason to believe
that the prospective buyer or recipient is under the age of 18. State law defines “proof of age” to mean a government-issued
photo ID bearing date of birth. Violation is deemed a status offense, and the Department of Agriculture employees are
authorized to issue field-release citations for violations. [KY. Rev. Stat. 438.311, 438.313.]
SIGN REQUIREMENTS:
Retailers are required to post in a conspicuous place a sign stating that it is illegal to sell tobacco products to persons
under the age of 18. Violators will be fined $100-$1,000 for second and subsequent offenses. [KY. Rev. Stat. Ann.
438.310.]
LICENSE REQUIREMENTS:
Vending machine operators must obtain and display a license from the Department of Revenue. The license
fee is $25. [KY. Rev. Stat. Ann. SS 138.130(12), 138.195(1) and (4).] Counties are authorized to impose a
license fee of up to $10 per year on retail outlets for tobacco products. [KY. Rev. Stat. Ann. SS 173.115(1)
(d).) Failure to procure the necessary license is subject to a fine of $25-$200 for each offense. (KY. Rev. Stat.
Ann 137.990(1) (a).]
VENDING MACHINE RESTRICTIONS:
Tobacco vending machines must be located within the line of sight of the cashier. Machines located within
factories, or bars/taverns to which minors are not permitted access are exempt from this requirement.
Violators will be fined $100-$500 for each offense. [KY. Rev. Stat. Ann. 438.315.]
PREEMPTION:
State law prohibits the subsequent adoption of any local laws, ordinances or regulations that relate to the
use, display, sale, or distribution of tobacco products. [KY. Rev. Stat. Ann. 438.300.] The Supreme Court has
subsequently overridden the preemption clause of this Statute.
OTHER:
State law restricts billboard advertising. [KY. Rev. Stat. Ann. 438.047.] State law prohibits the sale by or to a
retailer of cigarettes in packages of less than 20. Violations by a retailer is subject to a civil penalty of $100$500. Violation by a wholesaler is punishable by a civil penalty of $1,000-$2,500. [KY. Rev. Stat. Ann. 438.]
SAMPLING:
No state laws restrict sampling of tobacco products to adults. However, state law prohibits wholesalers, retailers, or
manufacturers of tobacco products from providing free samples to any person under the age of 18. [KY. Rev. Stat.
Ann 438.313.]
ADVERTISING:
State law prohibits tobacco advertising on billboards with display space larger than 50 square feet located
within 500 feet of any elementary school building or adjacent school-owned property. Violators shall be
fined not less than $100 for each offense. [KY. Rev. State. Ann. 438.047.]
39
15th Annual KTCA Industry/Appreciation Reception & Banquet 2012
BANQUET WINNERS
MANUFAC
ARD
PRESIDENT AW
TURER
BROKER
AWARD
Mike Cla
s Haynes
Brian Hart, Rosational
Republic
Swisher Intern
rk
OF
YEAR
Bud Gamble age
uality Broker
Tobacco
Q
DOOR P
RIZE
Ross Hay
Tantus T nes
obacco
Once again the KTCA Industry Appreciation Reception and Banquet was held at Horseshoe Casino
Resort on Wednesday, evening, May 16. The attendees enjoyed a relaxing evening of camaraderie.
The following individuals were presented with awards for their outstanding service, dedication and
support to the industry. Presenting awards is KTCA President Frank Hinton.
1st Place
Tantus Tobacco
2nd Place
Swisher
3rd Place
National Tobacco
Stacy Sutherland, Dan Williams,
Ross Haynes, & Chris Kaiser
Jeff Headrick, Charles Irons,
Kyle Turley & Sean Vandevander
Matt Moskwa, John Schaller,
Darren Collette, & Billy Otter
Closest too Pin
Longest
gest Drive
Jeff Headrick – Swisher & Gary Alvey - Republic
Jennifer Veneman-Altria & Brandon Wilson - RJR
Thanks To The Following Companies Whose Sponsorship Made This Year’s Success!!
Altria
Farmers Tobacco
H. T. Hackney
Jackson Wholesale
40
J. Mike Alexander
J. T. International
Kaiser Wholesale Inc
Mclane Company
National Tobacco
RJR American
Swedish Match
Swisher International
Tantus Tobacco
MARGINS
TIGHT?
LET
HELP
As one of the world’s leading tobacco companies,
our diverse portfolio satisfies adult smokers. From
high-quality at a value price to unique Super Premium
innovation, JTI products can generate more margins.
We are so confident in your satisfaction, we back
up our products with a 100% guarantee.
EXPORT 'A': UNIQUE SUPER PREMIUM OFFERING
www.JTI-USA.com/TA
WAVE: VALUE WITHOUT COMPROMISE
JT International U.S.A., Inc.
1-800-966-9709
© 2012 JTInternational U.S.A., Inc.
For Trade Use Only
CIGARETTES
WINGS: LOW-PRICE LEADER
The Headig Here
15th KTCA / Rich Pellas Golf Event
2012
Horseshoe Casino & Resort
Reception & Spring Board Meeting
42
TRADITION,
INNOVATION,
PROFIT.
With a history of over 100 years, we at Swedish Match know what customers need and the products that
consumers want. Our world-leading brands and niche tobacco products were developed with one main goal
in mind — growing our categories and customer profitability, simultaneously. Our ongoing commitment to
customer service and consumer satisfaction make Swedish Match your #1 choice for growing your OTP profits.
Please call 1-800-367-3677 or visit swedishmatch.com
©2012 Swedish Match North America
The Headig Here
15th Ktca / Rich Pellas Golf Event
2012
44
44
2012
4545
45
The Headig Here
2012
46
46
Tri-State Annual Convention Photos
FOURTEENTH ANNUAL
UA
AL TR
RII-STTATE
ATEE TO
OBACCO
BACCO AND CAN
ANDY
NDY DISTRIB
ISTRIBUTORS
BUTORS
CON
ONVENTION
NVENTION REEGISTRATION
GISTRATION
2011
47
The Headig
Tri-State
Annual
Here Convention Photos cont.
FOURTEENTH ANNUAL TRI-STATE TOBACCO AND CANDY DISTRIBUTORS
48
Effective Dates
49
The Headig
Tri-State
Annual
Here Convention Photos cont.
FOURTEENTH ANNUAL TRI-STATE TOBACCO AND CANDY
DISTRIBUTORS CONVENTION
50
Tri-State Annual Convention Photos cont.
RECEPTION
51
RECEPTION
What time is
that game on!!!!
52
RECEPTION
53
FOURTEENTH ANNUAL TRI-STATE TOBACCO AND CANDY DISTRIBUTORS CONVENTION
CIGAR DINNER
54
90 Years of Service
Congratulations!
Mike Owens & Renfro Supply
for
90 Years
Of Dedicated Service
Of A Family Owned Business
Thank You!!!!!
55
President Bill Clinton made an appearance to everyone’s surprise
With a couple of Indiana’s finest bodyguards escorting him!
56
He was presented a Cigar for his efforts!
BUSINESS — INDUSTRY SESSIONS — EXHIBITORS
57
BUSINESS — INDUSTRY SESSIONS — EXHIBITORS
58
Our Marketing Division
Helps You Create A Brand
That Has Impact!
When you’re ready to take
your business to the next
level, call the C-Store
Success Specialists at
Team Modern!
call: 1-800-880-5543
family owned and operated for 50 years
Congratulations to
the KTCA for Another
Successful Year!
AdvancePierre
Alligator Ice
American Licorice
Associated Distributors
Atkinson Candy
Big Sky
Blue Diamond
Candyrific
Carl Buddig
Carmex
Charms
Cheyenne Tobacco
Chobani Yogurt
Concord
Crayola
Foster Farms
Chuck Mohr
Area Manager
(859) 455-8183
cmohr@shankmanadassociates.com
Goetze‘s Candy
Haribo
JelSert
Johnsonville
Just Born
Lil’ Drug Store
Kraft Premium Chocolates
Ne-Mo‘s Bakery
Office Depot Office Supplies
Old Wisconsin
PEZ
Piedmont Candy
Promotion in Motion
Rocky Mountain Popcorn
Russell Stover
Tootsie Roll
Paul Gerbasich
Account Executive
(812) 202-9354
pgerbasich@shankmanadassociates.com
Serving Kentucky, Ohio, Indiana, West Virginia, Michigan, Illinois, Wisconsin
HERSHEY’S — BINGO — FARWELL RECEPTION
60
The Headig Here
Letter to the Members
# !
" #
! "
!
$
#
!
"
#
#%
!
"
#
&
"
&
""
!
#
!
(
'
!
#
!
*
"
"
)
!
+
,
-.
62
nue
ghes Ave
7014 Hu
014
d, KY 40
Crestwoo
.243.9398
FAX 502
•
1
6
7
.0
502.893
7.com
ron@ktca
Members
The Headig
Application
Here
RON MORRIS
EXECUTIVE
DIRECTOR
7014
Hughes Avenue
Crestwood, KY 40014
502.893.0761
• FAX 502.243.9398
!"#$####%#!!$
ron@ktca7.com
&'()
%*
*%
+,-,.,/0&'1,'22)(3'4(5675.&,&/,.8-(2(64-,,6493105/'335'6:
'6:08853('4(567'33,24,:;,'<.,,4535675.&454-,0#';8574-,8'(:8853('4(56'84-,065;'.,5.'8
4-,0&'0/,-,.,'74,.'&,6:,:=89225.4(485/>,34(?,8'6:(64,.,848='6:2'04-,:9,8,84'/)(8-,:/04-,5'.:57
(.,345.8,-,.,/0'<.,,4-'4'8'&,&/,.574-,8853('4(56;,;())'34(?,)02.5&54,4-,8853('4(56'6:(48
2.(63(2),8'6:4-'4;,;())'34(?,)02'.4(3(2'4,(64-,8853('4(56@82.5<.'&8'6:'34(?(4(,8'6:(679.4-,.(6<4-,
(:,')8'6:&(88(56574-,8853('4(56
5&2'60+
::.,88+
(40+
-56,+
,))+
&'()+
(4),+
),'8,.(64
AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
AAAAAAAAAAAAAA4'4,AAAAAAAAABAAAAAAAAAAAAAA
AAAAAAAAAAAAAA%AAAAAAAAAAAAAAAAAAAAAAAA
AAAAAAAAAAAAAA
AAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAAA
*#+602,.8567(.&5.35.25.'4(56,6<'<,:(64-,&'.1,4(6<:(84.(/94(6<5.8,))(6<57
45/'3353'6:0'6:.,)'4,:2.5:934(56857'601(6:573-'.'34,.'4;-5),8'),(8,)(<(/),45/,35&,'&,&/,.57
4-(88853('4(56
60(6:(?(:9')2'.46,.8-(235.25.'4(565.,64(40;-58922)(,84-,45/'3355.3'6:0(6:984.05.(8'))(,:458'(:
(6:984.0&'0/,35&,'68853('4,,&/,.574-,8853('4(56/0&'1(6<'75.&')'22)(3'4(56(6;.(4(6<454-,
5'.:57(.,345.858853('4,,&/,.8-'))-'?,4-,.(<-445?54,'4'60&,,4(6<574-,&,&/,.8574-,
8853('4(565.45-5):'6,),34(?,577(3,
*
%*C%+
C)85
-,315)9&,.,'+6056,;-58,))845/'3355.3'6:054-,.4-'6'4.,4'()
7(83')0,'.75.'669'):9,8(8'04-.59<-2.()"
8853('4,,&/,.
)'88
'6:05/'335F54-,.
245D?5)9&,'669'))0ED'0,'.
D45D'669'))0ED'0,'.&'697'349.,.8ED"'0,'.
D'6:92'669'))0ED'0,'.8853('4,,&/,.
)'88.51,.8ED'0,'.
63
Calendar of Events
INDUSTRY EVENTS CALENDAR 2013
May, 2013 (TBA)
KTCA Industry/Appreciation Reception & Banquet
&
KTCA/Rich Pellas 16th Annual Golf Invitational
Contact KTCA (502) 893-0761
March 6-8, 2013
The AWMA Show, Orlando, Florida
Contact AWMA (703) 208-3358
June 11-14, 2013
Southern Association of Wholesale Distributors
Westin Savannah Harbor & Savannah International Trade & Convention Center, Savannah, GA
Contact SAWD (770) 932-5810
May 21-23, 2013
National Confectioners Association “NCA Sweets & Snacks Expo”, Chicago, IL
Contact NCA (202) 534-1440
June, 2013
Mid-Atlantic Legislative Conference
Greenbriar, West Virginia
August, 2013 (TBA)
16th Annual Tri-State Convention of Tobacco & Candy Distributors – KY / IN / OH
Contact OWMA (614) 224-3435
October 12-15, 2013 – Atlanta, Georgia
National Association of Convenience Stores, Georgia World Congress Center
Contact NACS (703) 684-3600
_______________________________________________________________________________________________
State, Regional & National Associations – Phone Numbers
State & Regional Associations
Kentucky Tobacco & Candy Association………………………………….................................................(502) 893-0761
Indiana Wholesale Distributors Association, Inc………………………….................................................(317) 423-7087
Ohio Wholesale Marketers Association…………………………………....................................................(614) 224-3435
West Virginia Wholesalers Association…………………………………….................................................(304) 342-1081
Illinois Association of Tobacco & Candy Distributors…………………….................................................(217) 544-7161
Missouri Association of Candy & Tobacco Distributors………………….................................................(573) 634-7020
Southern Association of Wholesale Distributors…………………………..................................................(770) 932-5810
Virginia Wholesale Distributors Association………………………………................................................(804) 353-2322
National Associations
American Wholesale Marketers Association………………………………..................................................(800) 482-2962
Cigar Association of America………………………………………………...................................................(292) 223-8204
National Confectioners Association……………………………………….....................................................(202) 534-1440
Tobacco Merchants Association……………………………………………...................................................(609) 275-4900
National Association of Convenience Stores…..……………………………..................................................(703) 683-4300
State of Kentucky
Governor’s Office……………………………………………………………...................................................(502) 564-2611
Office of Attorney General…………………………………………………....................................................(502) 696-5300
Revenue Cabinet – Misc. Tax Division…………………………………….....................................................(502) 564-5440
Bill Status Line………………………………………………………………....................................................(877) 765-0447
g
Message Line……………………………………………………....................................................(800) 372-7181
Legislative
64

General Index to KTCA Directory

Transcription

Similar documents

Horst-Dieter Becker · Arnulf Stenzl Diethelm Wallwiener · Tilman T