tobacco age in utah Colorado, Look to Raise to 21 New law restricts those under

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Further narrowing the tobacco tax base by banning a portion of tobacco sales altogether could worsen the instability of this revenue source while driving up the costs of administration and law enforcement associated with the ban, especially if the lost revenue is made up by raising the tax rate on the remaining tobacco tax baseThe tax base is the total amount of income, property, assets, consumption, transactions, or other economic activity subject to taxation by a tax authority

Regional smoking prevalence rates range from approximately 17 percent in the West to more than 23 percent in the Midwest, according to data from the Tobacco Use Supplement of the Current Population Survey for 20012002 (Hartman et al

Edwards CA, Neuhauser E, editors