Ripe Burlcij tobacco just prior to harvesting 



over the years to its present 13-cent rate. In addition 

 to the state excise, Tennessee imposes a 4/2 percent 

 sales tax, including state-collected local taxes. This 

 adds an additional two-cents-per-pack cost to the Ten- 

 nessee cigarette smoker. Also, as of June 1, 1972, the 

 state imposes a six percent tax at the wholesale level 

 on all tobacco products. The total yield to the state 

 from taxes on all tobacco products since the inception 

 of the first tobacco tax in 1925 through June 1972 is 

 $637,724,917. 



15 



