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Morris Coats, A Note on Estimating Cross-Border Effects of State Cigarette Taxes, National Tax Journal 48:4, (December 1995), 573-584, Mark Stehr, Cigarette tax avoidance and evasion , Journal of Health Economics 24:2, (March 2005), 277-297, [4] Shu Wang, David Merriman, and Frank Chaloupka, Relative Tax Rates, Proximity, and Cigarette Tax Noncompliance: Evidence from a National Sample of Littered Cigarette Packs, Public Finance Review 47:2 (March 2019), 276-311

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Nationally, the rate was 5.7%.2 Economics of tobacco use and tobacco control How much does Arkansas get from tobacco taxes Arkansas received $279.4 million (estimated) in revenue from tobacco settlement payments and taxes in fiscal year 2020.4 Of this, the state allocated $11.1 million in state funds to tobacco prevention in fiscal year 2020, 30.4% of the Centers for Disease Control and Preventions annual spending target.4 Smoking-related health care costs: $1.21 billion per year.4 Smoking-related losses in productivity: $1.7 billion per year.5 Arkansas tobacco laws Cigarette tax in Arkansas Tobacco taxes Arkansas is ranked 35th in the U.S