Yukon N.W.T. Nunavut $65.00 $72.28 $70.14 Newfoundland Average price of a carton of 200 cigarettes $74.00* British Columbia Alberta Provinces, territories and U.S. border states (in CAN $) $70.99 $70.99 April 24th, 2003 P.E.I. $68.75 Saskatchewan Manitoba Ontario N.B. Québec $74.98 $74.50 $55.16 $66.53 N.S. $56.12 $69.45 Washington Maine $66.48 Montana $61.38 North $47.38 Dakota Minnesota N.H. $50.92 $50.74 New York** $51.91 Idaho $79.56 Michigan $47.29 Vermont $61.27 $56.45 Kentucky (lowest in USA) Notes: $43.59 Canadian data based on federal estimates compiled April 2003, including recent tax increases in Nova Scotia, British Columbia, Newfoundland, PEI and Manitoba as well as a price increase by manufacturers in February. U.S. data taken from the latest edition (current to November 2002) of The Tax Burden on Tobacco, formerly published by the now-defunct Tobacco Institute and now compiled by a private company. US data are for brands in the “premium” category, which includes major US brands and Canadian brands sold in the United States. US data do not take into account municipal sales and tobacco taxes (except for New York State, see note below). They also exclude promotional discounts by manufacturers, which are variable but can be quite substantial, but are unlikely to apply to Canadian-made brands. Cigarettes manufactured by companies that are not party to the 1998 Master Settlement Agreement (MSA) between manufacturers and state governments are usually priced substantially lower; however, major Canadian manufacturers are signatories to the MSA. Prices include all state, provincial and federal taxes. Local sales and tobacco taxes in U.S. are excluded. At April 24th, 2003 exchange rate: 1 US$ = 1.4579 C$. *Lower taxes are in effect in part of Labrador. **Data from New York State now includes the impact of the New York City municipal tax on the state average. Given the size of the NYC tax, equivalent to more than $20 Can. per carton, this means prices outside the city are roughly $11 lower, and prices in the city considerably higher, than the state average. Source: Smoking and Health Action Foundation, Ottawa.