Authors
Sunday Azagba, Todd Ebling, Jessica King Jensen, Mark Hall
Published in
American journal of public health. Pages e1-e10. Oct 22, 2026. Epub Oct 22, 2026.
Abstract
Objectives. To examine how US state laws preempt local cigarette excise taxes, classify preemption types, and contextualize these constraints within state cigarette tax environments. Methods. We conducted a legal epidemiology study in 2025, reviewing state laws, constitutions, and court decisions to identify provisions governing local tobacco taxing authority. A multistep coding process classified states into 3 categories: (1) explicit statewide preemption of local taxes, (2) other statewide preemption (structural or judicial), and (3) allowances for local taxes. Preemption status was mapped against 2025 cigarette tax rates. Results. Forty-one states preempt local cigarette taxation, with 22 having explicit preemption, while 19 rely on structural or judicial mechanisms. Nine states provide allowances for local taxation, though only 3 (AK, CO, and VA) permit it statewide. The remaining 6 allowance states restrict authority to grandfathered jurisdictions (3 states) or population-threshold carve-outs (3 states). Conclusions. State preemption of local cigarette taxation is widespread, effectively barring many US local governments from utilizing this tobacco control lever. Granting or restoring local taxing authority, particularly in low-tax states, represents a key policy opportunity to reduce tobacco-related health burdens. (Am J Public Health. Published online ahead of print October 22, 2026:e1-e10. https://doi.org/10.2105/AJPH.2026.308521).
PMID:
42912871
Bibliographic data and abstract were imported from PubMed on 24 Oct 2026.
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