| State | Year | Increase in tax (per pack) | New state tax (per pack) | Change in quantity transacted | Change in tax revenue |
|---|---|---|---|---|---|
| Utah | 1997 | $0.25 | $0.52 | −20.7% | +86.2% |
| Maryland | 1999 | 0.30 | 0.66 | −15.3 | +52.6 |
| California | 1999 | 0.50 | 0.87 | −18.9 | +90.7 |
| Michigan | 1994 | 0.50 | 0.75 | −20.8 | +139.9 |
| New York | 2000 | 0.55 | 1.11 | −20.2 | +57.4 |