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created Dec 24 2014

updated Aug 28 2016

Description

Utah Cigarette & Tobacco Tax 1923-2009

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Category
Government and Taxes
Permissions
Public
Tags
cigarette, tobacco, tax
Licensing and Attribution
Data Provided By
Utah State Tax Commission
Source Link
http://tax.utah.gov/econstats/historical
License
Public Domain
Dataset Summary
Organization
Utah State Tax Commission
Time Period
1923-2009
Posting Frequency
Annual
Data Frequency
Yearly
Dataset Owner
Utah State Tax Commission
Contact Information
Direct all tax questions to taxmaster@utah.gov.
Coverage
State
Notes
Notes
1) Rough estimates for years 1923 to 1931. These years are prior to the existance of the Utah State Tax Commission. The data in these years are not available from the State Tax Commission. Prior to this time, the Cigarette Tax was administered by the State Treasurer. 2) The law was changed from the retailer buying the stamp to the wholesaler, after this, collections from the tax were more efficient. 3) 4¢ / pack effective Feb 19, 1954. 4) First million collected distributed to the Uniform School Fund, the rest of the collections are distributed to the General Fund. 5) Tax on Tobacco enacted, Jul 1963 with a rate of 25%; 8¢ / pack effective May 15, 1963. 6) Distribution changed: all collections go into the General Fund. 7) 10¢ / pack effective Jul 1, 1979. 8) 12¢ / pack effective Jul 1, 1982. 9) 35% for tobacco tax effective Jul 1, 1986. 10) 23¢ / pack effective Apr 27, 1987. 11) 26.5¢ / pack effective Jul 1, 1991. 12) 51.5¢ / pack effective Jul 1, 1997. 13) 69.5 cents/pack effective May 6, 2002, General Fund received $46,273,025, Tobacco Prevention Fund received $1,508,502 14) General Fund received $39,332,523, Tobacco Prevention Fund received $7,975,372
Dataset Information
Agency
State Tax Commission
First row
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