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Of the 45 states with sales taxes, only fourteen (mostly in the West and Midwest) waited to enact an additional excise tax on cigarettes after already having a general sales taxA sales tax is levied on retail sales of goods and services and, ideally, should apply to all final consumption with few exemptions

In 2014, WYSAC estimated that a $1.00 price increase in Wyoming would decrease the amount of cigarettes Wyoming adults smoke by 6% while generating $30.1 million (adjusted for inflation to 2018 dollars) of additional revenue during the first year (WYSAC, 2014)

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