Colorado s 2005 Tobacco Tax Increase, Cigarette Consumption, and Tax Revenues

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "Colorado s 2005 Tobacco Tax Increase, Cigarette Consumption, and Tax Revenues"

Transcription

1 Colorado s 2005 Tobacco Tax Increase, Cigarette Consumption, and Tax Revenues Tobacco Program and Evaluation Group University of Colorado at Denver and Health Sciences Center Theresa Mickiewicz, MSPH Arnold Levinson, PhD May 2006

2 Table of Contents Introduction... 1 Colorado Tobacco Taxes, Consumption, and Revenues... 3 Cigarette Consumption... 4 Cigarette Tax Revenues... 5 Long-Term Health Benefits... 7 Other Considerations... 7 Conclusions... 7

3 Introduction In November, 2004, Colorado voters approved an increase in the state excise tax, from $0.20 to $0.84 per pack of 20 cigarettes, and from 20% to 40% of the manufacturer's listed wholesale price on other tobacco products. The Centers for Disease Control and Prevention (CDC) recommends tax increases as an effective policy to reduce tobacco use. States can also use increased excise tax revenues to fund tobacco prevention programs. This report examines the effect of Colorado s recent tax increase on consumption of cigarettes and generation of tax revenues. In general, increasing the price of cigarettes has been shown to reduce overall consumption, by encouraging smokers to quit or to reduce the amount smoked, and by dissuading young people from starting to smoke. Price increases are among the most effective strategies to reduce smoking. A CDC review estimates that a 10% increase in cigarette price reduces the adult smoking rate by about 4%, and reduces the smoking rate among children and adolescents by about 7% (1,2). As price goes down, cigarette sales rise, and as price goes up, sales decrease (figure 1). The tobacco industry has long recognized the effect of price on consumption. In 1985, a tobacco industry executive stated, Of all the concerns, there is one taxation that alarms us the most. While marketing restrictions and public and passive smoking do depress volume, in our experience taxation depresses it much more severely. Our concern for taxation is, therefore, central to our thinking about smoking and health. It has historically been the area to which we have devoted most resources. (3). Figure 1. Cigarette Sales and Prices, US, $3.70 $3.20 $2.70 $2.20 $ sales (million packs) Year sales (million packs) price per pack (2006 $) Source: Chaloupka and ImpacTeen $1.20 1

4 Figure 2 shows the protective effect of cigarette prices on youth smoking rates. The trend line of prices vs. youth smoking across the 50 states shows that price may account for as much as 26% of the difference in youth smoking rates (p<0.0001). 1 Figure State Smoking Rates among 12- to 17-year-olds and the Price of Cigarettes ( ) 18 current 16 smokers (%) $3.00 $3.30 $3.60 $3.90 $4.20 $4.50 $4.80 price ($/pack) Sources: National Survey on Drug Use and Health; Tax Burden on Tobacco; compiled by Gary Giovino, RPCI Tobacco tax increases also generate revenues, even while smoking declines. Since 2000, 37 states have raised the excise tax on cigarettes, some of them more than once. Hawaii, New Jersey and Rhode Island have raised the cigarette tax three times (4). Figure 3 shows cigarette tax rates for the 50 states, ranging from 7 per pack in South Carolina to $2.46 per pack in Rhode Island. Figure 3 1 The expression p= means there s only a one in 10,000 chance the price-smoking link is a statistical accident rather than a real effect. 2

5 Adjusted for inflation, the average U.S. cigarette tax is lower today than the peak level reached in 1973 (figure 4). Even so, cigarette tax revenues have outpaced the tax rate since Tax $0.80 Figure 4. Average Cigarette Taxes and Total Tax Revenues (January 2006 dollars) Revenues (in millions) $15,000 $0.70 $13,000 $0.60 $11,000 $0.50 $9,000 $0.40 $7,000 $0.30 $5,000 $ Revenues Tax $3,000 Source: Chaloupka and ImpacTeen Colorado Tobacco Taxes, Consumption, and Revenues In 2004, Colorado s cigarette excise tax was unchanged for 18 years and, at 20 per pack, was one of the lowest in the nation. In November 2004, 61% of Colorado voters approved Amendment 35, which raised the tax on a pack of cigarettes by $0.64 (from $0.20 to $0.84) and on other tobacco products to 40% of wholesale price. The new rate was set at an average of the rates in neighboring states, in order to reduce cross-border shopping (table 1). Even after the increase, Colorado s cigarette tax remains below the national average of $0.91 (5). Colorado is also the only state that does not collect sales tax on cigarettes and other tobacco products. Table 1. Cigarette pack taxes and retail prices in Colorado and neighboring states state excise tax most recent tax increase national rank retail price with taxes Arizona $ /26/ $4.29 New Mexico $0.91 7/1/ $4.18 Colorado $0.84 1/1/ $4.17 Kansas $0.79 1/1/ $4.05 Utah $0.70 5/6/ $4.08 Nebraska $0.64 1/1/ $3.92 Wyoming $0.60 7/1/ $3.87 Industry promotions and coupons may reduce the actual price Source: Campaign for Tobacco-Free Kids 3

6 Revenues from the new Colorado tobacco tax are earmarked as follows: 46% for health care expansion for children, legal immigrants and pregnant women. 19% for the primary care fund. 16% for tobacco education and prevention. 16% for prevention, early detection and treatment fund. 3% to the state of Colorado for health-related purposes, contributions to the general fund, the old-age pension fund and municipal and county governments. Colorado s funding for tobacco prevention and education is now 110% of the CDC s recommended level, one of the highest in the nation for fiscal year Cigarette Consumption Immediately before the tax increase took effect, monthly cigarette sales suggest that retailers and consumers stocked up on cigarettes (figure 5). Sales briefly declined sharply after that date. Ignoring these fluctuations, average cigarette sales were declining slightly during 2000 through 2004 but appear to be declining more rapidly since the tax increase. The trend appears similar when sales are adjusted for population changes (figure 6). All other states that have raised the cigarette excise tax report similar impacts on sales (6). Million Packs Figure 5. Monthly Cigarette Sales for Colorado Jan 2000-Jan 2006 Tax Increase 1/1/2005 ($0.20 to $0.84) Projected Sales if Tax not Enacted 0 Jan-00 Jul-00 Jan-01 Jul-01 Jan-02 Jul-02 Jan-03 Jul-03 Jan-04 Jul-04 Jan-05 Jul-05 Jan-06 3 month moving average Source: Colorado Department of Revenue 4

7 Figure 6. Overall and per capita consumption in Colorado Total packs Sold (Millions) Packs Sold per Person per Year Total Packs Sold (millions) packs of cigarettes sold per capita consumption Source: Colorado Department of Revenue Cigarette Tax Revenues Total excise tax revenues increased dramatically after the Colorado tobacco tax increase took effect (figures 7 and 8). This jump in revenues has been demonstrated in every state that has raised the excise tax on tobacco (7). 25 Figure 7. Monthly Excise Tax Revenues in Colorado: $ (Millions) Jan-00 Jul-00 Jan-01 Jul-01 Jan-02 Jul-02 Jan-03 Jul-03 Jan-04 Jul-04 Jan-05 Jul-05 Jan-06 Source: Colorado Department of Revenue 5

8 25 Figure 8. Monthly Excise Tax Revenues Before (2004) and After (2005) Tax 20 $ (Millions) January February March April May June July August September October November December Source: Colorado Department of Revenue Experience with tobacco tax increases in other states suggests that revenues remain greater than they were before the increase, even while tobacco sales gradually decline. In California, for example, total revenues after a 1988 tobacco tax increase were still higher a decade later than before the increase (figure 9); the state s voters increased the tax again in During periods when the tax rate was unchanged, annual revenues decreased an average of 5% per year. When raised, revenues tripled after 1988 and doubled after Figure 9. California Tobacco Tax Revenues $ (Millions) per pack tax increase (mid fiscal year) 50 per pack tax increase (mid fiscal year) adjusted to 2005 dollars Fiscal Year Source: California State Board of Equalization 6

9 Long-Term Health Benefits Tobacco use takes a huge toll in terms of lives and health care dollars. An estimated 4,300 Colorado residents die each year of a smoking-related illness (8). Children and infants exposed to second-hand smoke are at great risk of sudden infant death syndrome (SIDS), asthma attacks, and ear infections (9). Yet, half of Colorado middle and high school students report spending time each week in a room where cigarettes are being smoked (10). Smoking among pregnant women increases the chance of having a low-birth-weight baby (9). Yet, in 2003, one in 10 Colorado women smoked during the last 3 months of pregnancy, and one in 7 reported smoking after delivery (11). In 2005, Colorado spent an estimated $1.21 billion on health care directly attributable to smoking, and lost an estimated $946 million in productivity due to smoking related deaths and illnesses (12). In contrast, reduced tobacco use from tobacco taxes improves population health and reduces health care costs (13). The estimated benefits to Colorado of a hypothetical 50 per pack increase are shown in table 2. Table 2: Estimated Benefits of a 50 Increase in Colorado Cigarette Tax Area of concern Benefit 24,300 fewer smokers Colorado children alive in ,700 fewer early deaths Colorado adults alive in ,200 fewer smokers Annual tax revenues $63.9 million increase Heart and stroke health care $4.9 million saved (5 yrs) Pregnancy and birth health care $3.5 million saved (5 yrs) Total long-term health care savings $492.3 million Source: Campaign for Tobacco Free Kids Other Considerations Internet tobacco sales potentially offer a way to evade taxes, but the extent of the problem is unclear. Population surveys in New Jersey estimated an increase in internet tobacco sales, from 1.1% in 2000 to 6.7% in 2002 (14). A study in 2001 by Forrester Research projected that internet sales would grow to 14% of all sales by 2005 (15). States have recently begun to address the issue. In 2005, attorneys general, including Colorado's AG, launched an initiative with major credit card companies to prevent illegal internet cigarette sales through credit card transactions (16). MasterCard requires internet tobacco merchants to register, pay a $1,000 registration fee, and provide a legal opinion that their internet tobacco sales comply with all laws (17). Visa states that internet tobacco merchants must adhere to all laws (18). The effectiveness of these policies is not known. Conclusions Colorado s tobacco tax increase has reduced cigarette sales while generating new revenues that fund healthcare for under-served populations and cancer prevention and treatment programs. Experience from other states suggests that both cigarette sales and tobacco tax revenues will decline slowly but will remain higher than before the tax increase for a decade or longer. Internet tobacco sales may evade state tobacco taxes and reduce revenues, but the extent of this problem 7

10 is unclear. In the long run, the higher tobacco tax is expected to increase the number of adult smokers who quit, reduce the number of young people who start smoking, and reduce smokingrelated disease, death, and related health care costs. References 1. U.S. Department of Health and Human Services. Reducing Tobacco Use: A Report of the Surgeon General. Atlanta, Georgia: U.S. Department of Health and Human Services, Centers for Disease Control and Prevention, National Center for Chronic Disease Prevention and Health Promotion, Office on Smoking and Health, Campaign for Tobacco Free Kids: Raising Cigarette Taxes Reduces Smoking, Especially among Kids (and the Cigarette Companies Know It) (Feb 9, 2005) 3. Philip Morris Document, Smoking and Health Initiatives PM International, Federal Tax Association: Cigarette Tax Increases: Campaign for Tobacco Free Kids: State Cigarette Tax Rates & Rank, Date of Last Increase, Annual Pack Sales & Revenues, and Related Data (Jan 9, 2006) 6. Farrelly MC, Nimsch CT, James J. State Cigarette Excise Taxes: Implications for Revenue and Tax Evasion. RTI Project # Research Triangle Park, NC 27709: RTI International 7. Campaign for Tobacco Free Kids. Raising State Cigarette Taxes Always Increases State Revenues (and Always Reduces Smoking) (Feb 9, 2005) 8. U.S. Department of Health and Human Services. The Health Consequences of Smoking: A Report of the Surgeon General. Atlanta, Georgia: U.S. Department of Health and Human Services, Centers for Disease Control and Prevention, National Center for Chronic Disease Prevention and Health Promotion, Office on Smoking and Health, California Environmental Protection Agency. Health Effects of Exposure to Environmental Tobacco Smoke. September Secondhand Tobacco Smoke: Exposures, Protections, and Opinions; Colorado TABS 2001, Levinson A, 11. Pregnancy Risk Assessment Monitoring System at Colorado Department of Public Health: 12. Campaign for Tobacco Free Kids. State tobacco-related costs and revenues (Sept 5, 2005): 13. Campaign for Tobacco Free Kids. State Cigarette Taxes & Projected Benefits from Increasing Them. (Sept 1, 2005): 14. Hrywna, M., et al, Prevalence and Correlates of Internet Cigarette Purchasing among Adult Smokers in New Jersey, Tobacco Control 13: , September Rubin, R. et al., Online Tobacco Sales Grow, States Lose, Forrester Research, Inc., April 27,

11 16. Office of New York Attorney General Eliot Spitzer. STATE AGs AND ATF ANNOUNCE INITIATIVE WITH CREDIT CARD COMPANIES TO PREVENT ILLEGAL INTERNET CIGARETTE SALES MasterCard International. Merchant Rules Manual, September 2005 (Rev. 7 April 2006). 18. Visa. Merchant Responsibility. 9

Saving Lives, Saving Money. A state-by-state report on the health and economic impact of comprehensive smoke-free laws

Saving Lives, Saving Money. A state-by-state report on the health and economic impact of comprehensive smoke-free laws Saving Lives, Saving Money A state-by-state report on the health and economic impact of comprehensive smoke-free laws 2011 Table of Contents Executive Summary...............................................................................2

More information

COMPREHENSIVE TOBACCO PREVENTION AND CESSATION PROGRAMS EFFECTIVELY REDUCE TOBACCO USE

COMPREHENSIVE TOBACCO PREVENTION AND CESSATION PROGRAMS EFFECTIVELY REDUCE TOBACCO USE COMPREHENSIVE TOBACCO PREVENTION AND CESSATION PROGRAMS EFFECTIVELY REDUCE TOBACCO USE Tobacco control programs play a crucial role in the prevention of many chronic conditions such as cancer, heart disease,

More information

INCREASING THE FEDERAL TOBACCO TAX REDUCES TOBACCO USE (AND THE TOBACCO COMPANIES KNOW IT)

INCREASING THE FEDERAL TOBACCO TAX REDUCES TOBACCO USE (AND THE TOBACCO COMPANIES KNOW IT) INCREASING THE FEDERAL TOBACCO TAX REDUCES TOBACCO USE (AND THE TOBACCO COMPANIES KNOW IT) [It] is clear that price has a pronounced effect on the smoking prevalence of teenagers, and that the goals of

More information

BrokenPromises. AState-by-StateLookatthe 1998StateTobaccoSettlement 16YearsLater

BrokenPromises. AState-by-StateLookatthe 1998StateTobaccoSettlement 16YearsLater BrokenPromises toourchildren AState-by-StateLookatthe 1998StateTobaccoSettlement 16YearsLater Broken Promises to Our Children: A State-by-State Look at the 1998 State Tobacco Settlement 16 Years Later

More information

Broken Promises to Our Children: The 1998 State Tobacco Settlement Fifteen Years Later

Broken Promises to Our Children: The 1998 State Tobacco Settlement Fifteen Years Later Broken Promises to Our Children: The 1998 State Tobacco Settlement Fifteen Years Later A Report on the States Allocation of the Tobacco Settlement Dollars Table of Contents Overview Executive Summary...

More information

An Ounce of Prevention:

An Ounce of Prevention: An Ounce of Prevention: Tobacco Control Saves Lives, Saves Money Revised November 2003 This report was written with support from the Jessie B. Cox Charitable Trust and the American Cancer Society. Community

More information

Examining How Georgia Spends Tobacco Settlement Revenues

Examining How Georgia Spends Tobacco Settlement Revenues Examining How Georgia Spends Tobacco Settlement Revenues By: Timothy Sweeney and Sarah Ray Since FY 2001, the tobacco Master Settlement Agreement (MSA) has been a significant funding stream for Georgia,

More information

TOBACCO USE AMONG AFRICAN AMERICANS

TOBACCO USE AMONG AFRICAN AMERICANS TOBACCO USE AMONG AFRICAN AMERICANS Each year, approximately 45,000 African Americans die from smoking-related disease. 1 Smoking-related illnesses are the number one cause of death in the African-American

More information

TOBACCO CESSATION WORKS: AN OVERVIEW OF BEST PRACTICES AND STATE EXPERIENCES

TOBACCO CESSATION WORKS: AN OVERVIEW OF BEST PRACTICES AND STATE EXPERIENCES TOBACCO CESSATION WORKS: AN OVERVIEW OF BEST PRACTICES AND STATE EXPERIENCES Despite reductions in smoking prevalence since the first Surgeon General s report on smoking in 1964, approximately 46 million

More information

TOBACCO TAX CHOICES FOR WISCONSIN

TOBACCO TAX CHOICES FOR WISCONSIN TOBACCO TAX CHOICES FOR WISCONSIN CONTINUE SUBSIDIZING SMOKING OR SAVE LIVES AND SAVE MONEY? 30,000 CIGARETTE PRICES AND CONSUMPTION, UNITED STATES, 1970-2006 $4.25 28,000 $3.75 Sales (million packs) 26,000

More information

Stop-smoking battle still raging 50 years after surgeon general published health risks

Stop-smoking battle still raging 50 years after surgeon general published health risks Stop-smoking battle still raging 50 years after surgeon general published health risks By Lois M. Collins, Deseret News National Edition Published: Saturday, Jan. 11 2014 8:20 p.m. MST A half-century ago,

More information

[This page intentionally left blank.]

[This page intentionally left blank.] [This page intentionally left blank.] Raising Smart, Healthy Kids in Every State Expanding Early Education Initiatives with Funding from the Federal Tobacco Tax Table of Contents Introduction... 1 The

More information

Broken Promises to Our Children: The 1998 State Tobacco Settlement Fourteen Years Later

Broken Promises to Our Children: The 1998 State Tobacco Settlement Fourteen Years Later Broken Promises to Our Children: The 1998 State Tobacco Settlement Fourteen Years Later A Report on the States Allocation of the Tobacco Settlement Dollars Table of Contents Overview Executive Summary...

More information

Maternal and Child Health Issue Brief

Maternal and Child Health Issue Brief Maternal and Child Health Issue Brief Substance Abuse among Women of Reproductive Age in Colorado September 14 9 Why is substance abuse an issue among women of reproductive age? Substance abuse poses significant

More information

COMPREHENSIVE STATEWIDE TOBACCO PREVENTION PROGRAMS SAVE MONEY

COMPREHENSIVE STATEWIDE TOBACCO PREVENTION PROGRAMS SAVE MONEY COMPREHENSIVE STATEWIDE TOBACCO PREVENTION PROGRAMS SAVE MONEY It is well established that comprehensive statewide tobacco-prevention programs prompt sharp reductions in smoking levels among both adults

More information

2009-10 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS. By Jacek Cianciara

2009-10 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS. By Jacek Cianciara 2009-10 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS By Jacek Cianciara Wisconsin Department of Revenue Division of Research and Policy December 12, 2012 TABLE OF CONTENTS Key Findings 3 Introduction

More information

Tobacco and Alcohol Taxation

Tobacco and Alcohol Taxation Tobacco and Alcohol Taxation Frank J. Chaloupka Director, ImpacTeen, University of Illinois at Chicago www.uic.edu/~fjc www.impacteen.org Prepared for the American Medical Association s Merging Coalitions:

More information

S. ll. To prohibit the sale or distribution of tobacco products to individuals under the age of 21. IN THE SENATE OF THE UNITED STATES A BILL

S. ll. To prohibit the sale or distribution of tobacco products to individuals under the age of 21. IN THE SENATE OF THE UNITED STATES A BILL TH CONGRESS ST SESSION S. ll To prohibit the sale or distribution of tobacco products to individuals under the age of. IN THE SENATE OF THE UNITED STATES llllllllll (for himself, Mr. DURBIN, Mr. BROWN,

More information

CASE STUDY Master Tobacco Settlement Agreement A Three State Comparison of the Allocation of Funds

CASE STUDY Master Tobacco Settlement Agreement A Three State Comparison of the Allocation of Funds 1 CASE STUDY Master Tobacco Settlement Agreement A Three State Comparison of the Allocation of Funds Tobacco use is the single most preventable cause of death and disease in our society. Cigarette smoking

More information

A Broken Promise to Our Children: The 1998 State Tobacco Settlement Thirteen Years Later

A Broken Promise to Our Children: The 1998 State Tobacco Settlement Thirteen Years Later A Broken Promise to Our Children: The 1998 State Tobacco Settlement Thirteen Years Later A Report on the States Allocation of the Tobacco Settlement Dollars Table of Contents Overview Executive Summary...

More information

Important facts to remember

Important facts to remember Important facts to remember If you re pregnant or trying to get pregnant, or if you know someone who is, there are several important points to remember: See a healthcare professional regularly. Get plenty

More information

States Ranked by Alcohol Tax Rates: Beer (as of March 2009) Ranking State Beer Tax (per gallon)

States Ranked by Alcohol Tax Rates: Beer (as of March 2009) Ranking State Beer Tax (per gallon) States Ranked by Alcohol Tax Rates: Beer (as of March 2009) Ranking State Beer Tax (per gallon) Sales Tax Applied 1 Wyoming $0.02 4% 2 4 8 10 Missouri $0.06 4.225% Wisconsin $0.06 5% Colorado $0.08 2.9%

More information

SLIDE 1: Good morning; I would like to thank the organizers for the opportunity to speak today on a significant issue the relationship between tobacco taxation and public health. Much of the background

More information

How does smoking affect you and your family?

How does smoking affect you and your family? How does smoking affect you and your family? A wellness publication prepared for members of Samaritan Health Plans and InterCommunity Health Network CCO OUR MEMBERS. OUR NEIGHBORS. Tobacco use is the leading

More information

Health Care Costs and Secondhand Smoke

Health Care Costs and Secondhand Smoke Health Care Costs and Secondhand Smoke As a society, we all pay the price for exposure to secondhand smoke. We know that secondhand smoke causes death and disease in people who don t smoke. New research

More information

A Broken Promise to Our Children: The 1998 State Tobacco Settlement Nine Years Later

A Broken Promise to Our Children: The 1998 State Tobacco Settlement Nine Years Later A Broken Promise to Our Children: The 1998 Tobacco Settlement Nine Years Later A Report on the s Allocation of the Tobacco Settlement Dollars Table of Contents Overview Executive Summary... i-vi Table:

More information

f AQ FREQUENTLY ASKED QUESTIONS FAQ065 WOMEN S HEALTH

f AQ FREQUENTLY ASKED QUESTIONS FAQ065 WOMEN S HEALTH The American College of Obstetricians and Gynecologists f AQ FREQUENTLY ASKED QUESTIONS FAQ065 WOMEN S HEALTH It s Time to Quit Smoking What are the dangers of smoking? How does smoking affect the body?

More information

New Jersey Department of Health. Office of Tobacco Control, Nutrition and Fitness. Request for Applications (RFA)#2

New Jersey Department of Health. Office of Tobacco Control, Nutrition and Fitness. Request for Applications (RFA)#2 New Jersey Department of Health Office of Tobacco Control, Nutrition and Fitness Request for Applications (RFA)#2 Smoke-Free Housing / Worksite Wellness Smoke Free Housing/Worksite Wellness Grant The funding

More information

GAO TOBACCO SETTLEMENT. States Use of Master Settlement Agreement Payments

GAO TOBACCO SETTLEMENT. States Use of Master Settlement Agreement Payments GAO United States General Accounting Office Report to the Honorable John McCain, Ranking Minority Member, Committee on Commerce, Science, and Transportation, U.S. Senate June 2001 TOBACCO SETTLEMENT States

More information

Oh Baby! We Want To Keep You Safe From Secondhand Smoke TAKE THE FIRST STEP FOR YOUR BABY

Oh Baby! We Want To Keep You Safe From Secondhand Smoke TAKE THE FIRST STEP FOR YOUR BABY Oh Baby! We Want To Keep You Safe From Secondhand Smoke TAKE THE FIRST STEP FOR YOUR BABY TAKE THE FIRST STEP FOR YOUR BABY Making a plan to avoid secondhand smoke is an important step in helping your

More information

Oral Health Bexar County Community Health Assessment Health behaviors Oral Health 74

Oral Health Bexar County Community Health Assessment Health behaviors Oral Health 74 Oral Health A National Call to Action to Promote Oral Health marks the latest in an ongoing effort to address the country s oral health needs in the 21 st century. In 00, Dr. David Satcher released Oral

More information

State Ballot Question Issue Brief # 4 SQ 713: Tobacco Tax Increase + Tax Relief + Health Care Initiative

State Ballot Question Issue Brief # 4 SQ 713: Tobacco Tax Increase + Tax Relief + Health Care Initiative Community Action Project Phone 918.382.3200 717 S. Houston, Suite 200 Fax 918.382.3213 Tulsa, OK 74127 publicpolicy@captc.org http://www.okpolicy.org State Ballot Question Issue Brief # 4 SQ 713: Tobacco

More information

FACTBOOK on $TATE BEER TAXE$ CENTER FOR SCIENCE IN THE PUBLIC INTEREST

FACTBOOK on $TATE BEER TAXE$ CENTER FOR SCIENCE IN THE PUBLIC INTEREST FACTBOOK on $TATE BEER TAXE$ CENTER FOR SCIENCE IN THE PUBLIC INTEREST Factbook on Beer Taxes Center for Science in the Public Interest Alcohol Policies Project July 2004 Updated August 24, 2004 Beer Taxes

More information

california Health Care Almanac Health Care Costs 101: California Addendum

california Health Care Almanac Health Care Costs 101: California Addendum california Health Care Almanac : California Addendum May 2012 Introduction Health spending represents a significant share of California s economy, but the amounts spent on health care rank among the lowest

More information

HPA 301 W. Tobacco Master Settlement Agreement. Fall 01

HPA 301 W. Tobacco Master Settlement Agreement. Fall 01 HPA 301 W Tobacco Master Settlement Agreement Fall 01 Executive Summary On November 23, 1998, 46 states and several major tobacco companies settled the states Medicaid lawsuits for recovery of tobacco

More information

PUBLIC EDUCATION CAMPAIGNS REDUCE TOBACCO USE

PUBLIC EDUCATION CAMPAIGNS REDUCE TOBACCO USE PUBLIC EDUCATION CAMPAIGNS REDUCE TOBACCO USE The scientific evidence is substantial and clear: public education campaigns reduce the number of youth who start smoking, increase the number of smokers who

More information

Health Science / Anatomy Exam 1 Study Guide

Health Science / Anatomy Exam 1 Study Guide THIS EXAM WILL ONLY COVER ALCOHOL AND TOBACCO LECTURES Alcohol What is Alcohol? Alcohol is a depressant Contains intoxicating substance called ethyl alcohol or ethanol Alcohol use Approximately 59.8% of

More information

Health and Longevity. Global Trends. Which factors account for most of the health improvements in the 20th century?

Health and Longevity. Global Trends. Which factors account for most of the health improvements in the 20th century? 8 Health and Longevity The health of a country s population is often monitored using two statistical indicators: life expectancy at birth and the under-5 mortality rate. These indicators are also often

More information

from Secondhand Smoke

from Secondhand Smoke How We Can Protect Our HILDREN from Secondhand Smoke A Parent s Guide CS232604-A Secondhand smoke threatens our children. Secondhand smoke comes from lit cigarettes and cigars. It also comes from smoke

More information

Smoking & your health Information for women

Smoking & your health Information for women Smoking & your health Information for women How does smoking affect your health? When you smoke, poisons from tobacco smoke pass through your lungs and into your blood stream. They are carried around

More information

Trends in the Cigarette Industry After the Master Settlement Agreement

Trends in the Cigarette Industry After the Master Settlement Agreement United States Department of Agriculture TBS-250-01 October 2001 Electronic Outlook Report from the Economic Research Service Trends in the Cigarette Industry After the Master Settlement Agreement www.ers.usda.gov

More information

Impacts of Sequestration on the States

Impacts of Sequestration on the States Impacts of Sequestration on the States Alabama Alabama will lose about $230,000 in Justice Assistance Grants that support law STOP Violence Against Women Program: Alabama could lose up to $102,000 in funds

More information

MDHHS Winnable Battles

MDHHS Winnable Battles Michigan Department of Health & Human Services MDHHS Winnable Battles Social Determinants of Health Eden V. Wells, MD, MPH, FACPM Michigan Department of Health and Human Services Putting people first,

More information

The demand for cigarettes and other tobacco products. Anne-Marie Perucic Tobacco Control Economics Tobacco Free Initiative WHO

The demand for cigarettes and other tobacco products. Anne-Marie Perucic Tobacco Control Economics Tobacco Free Initiative WHO The demand for cigarettes and other tobacco products Anne-Marie Perucic Tobacco Control Economics Tobacco Free Initiative WHO Price (tax) increases and tobacco use in the words of the tobacco industry

More information

Adopting a Smoke-Free Policy:

Adopting a Smoke-Free Policy: Adopting a Smoke-Free Policy: A Guide for Hawai i Multi-Unit Housing Owners, Associations and Managers A Smart Investment In Healthy Living Text Purpose Purpose Who should read this guide? This guide was

More information

Smoking & your health Information for women

Smoking & your health Information for women Smoking & your health Information for women How does smoking affect your health? When you smoke, poisons from tobacco smoke pass through your lungs and into your blood stream. They are carried around

More information

TOTAL AWARD AMOUNT $119,067,687 1. State and Territory Base Awards for Policy and Environmental Change $44,602,383

TOTAL AWARD AMOUNT $119,067,687 1. State and Territory Base Awards for Policy and Environmental Change $44,602,383 American Recovery and Reinvestment Act Prevention and Wellness Initiative Final s for State and Territory Component Friday February 5, 2010 TOTAL AWARD AMOUNT $119,067,687 1. State and Territory Base Awards

More information

FEDERAL GRANTS TO STATES AND LOCALITIES CUT DEEPLY IN FISCAL YEAR 2009 FEDERAL BUDGET By Iris J. Lav and Phillip Oliff

FEDERAL GRANTS TO STATES AND LOCALITIES CUT DEEPLY IN FISCAL YEAR 2009 FEDERAL BUDGET By Iris J. Lav and Phillip Oliff 820 First Street NE, Suite 510 Washington, DC 20002 Tel: 202-408-1080 Fax: 202-408-1056 center@cbpp.org www.cbpp.org February 4, 2008 FEDERAL GRANTS TO STATES AND LOCALITIES CUT DEEPLY IN FISCAL YEAR 2009

More information

The global tobacco crisis

The global tobacco crisis The global tobacco crisis Tobacco global agent of death Although tobacco deaths rarely make headlines, tobacco kills one person every six seconds. 1 Tobacco kills a third to half of all people who use

More information

Michael. y Health Insurance Policies

Michael. y Health Insurance Policies United States Senate Committee on Health, Education, Labor and Pensions Michael B. Enzi, Ranking Member RANKING MEMBER REPORT: Health Care Reform Law s Impact on Child-Only y Health Insurance Policies

More information

TO: FROM: DATE: RE: Mid-Year Updates Note: NCQA Benchmarks & Thresholds 2014

TO: FROM: DATE: RE: Mid-Year Updates Note: NCQA Benchmarks & Thresholds 2014 TO: Interested Organizations FROM: Patrick Dahill, Assistant Vice President, Policy DATE: July 25, 2014 RE: 2014 Accreditation Benchmarks and Thresholds Mid-Year Update This document reports national benchmarks

More information

Independent Evaluation of the Vermont Tobacco Control Program: Annual Report

Independent Evaluation of the Vermont Tobacco Control Program: Annual Report April 2012 Independent Evaluation of the Vermont Tobacco Control Program: Annual Report Final Report Prepared for Stephen Morabito Administrator Vermont Tobacco Evaluation and Review Board 103 South Main

More information

National Organization on Fetal Alcohol Syndrome. Kathleen Tavenner Mitchell, MHS, LCADC AIA Conference October 7 2005

National Organization on Fetal Alcohol Syndrome. Kathleen Tavenner Mitchell, MHS, LCADC AIA Conference October 7 2005 National Organization on Fetal Alcohol Syndrome Kathleen Tavenner Mitchell, MHS, LCADC AIA Conference October 7 2005 Vision The vision of the National Organization on Fetal Alcohol Syndrome () is a global

More information

Cigarette log: Each day, enter the number of cigarettes you smoked. You will submit this log to the program coordinator at the end of the week.

Cigarette log: Each day, enter the number of cigarettes you smoked. You will submit this log to the program coordinator at the end of the week. Kickin Butts Week 4 Cigarette log: Each day, enter the number of cigarettes you smoked. You will submit this log to the program coordinator at the end of the week. Day: Monday Tuesday Wednesday Thursday

More information

Understanding Socioeconomic and Health Care System Drivers to Increase Vaccination Coverage

Understanding Socioeconomic and Health Care System Drivers to Increase Vaccination Coverage Understanding Socioeconomic and Health Care System Drivers to Increase Vaccination Coverage Jason Baumgartner Life Sciences Consulting Director, Quintiles April 2011 Discussion Topics Title: Understanding

More information

STATE OPTIONS TO PREVENT AND REDUCE CIGARETTE SMUGGLING AND BLOCK OTHER ILLEGAL STATE TOBACCO TAX EVASION

STATE OPTIONS TO PREVENT AND REDUCE CIGARETTE SMUGGLING AND BLOCK OTHER ILLEGAL STATE TOBACCO TAX EVASION STATE OPTIONS TO PREVENT AND REDUCE CIGARETTE SMUGGLING AND BLOCK OTHER ILLEGAL STATE TOBACCO TAX EVASION To try to block or reduce state tobacco tax increases, the major U.S. cigarette companies regularly

More information

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT WASHINGTON, DC 20410-8000. Optional Smoke-Free Housing Policy Implementation

U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT WASHINGTON, DC 20410-8000. Optional Smoke-Free Housing Policy Implementation U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT WASHINGTON, DC 20410-8000 ASSISTANT SECRETARY FOR HOUSING- FEDERAL HOUSING COMMISSIONER U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Special Attention

More information

THE BURDEN OFTOBACCO IN ALABAMA

THE BURDEN OFTOBACCO IN ALABAMA THE BURDEN OFTOBACCO IN ALABAMA THE BURDEN OFTOBACCO IN ALABAMA PREPARED FOR THE ALABAMA DEPARTMENT OF PUBLIC HEALTH 2011 By: Gabriel H. Fosson Debra M. McCallum The Institute for Social Science Research

More information

Progress in Reducing Per Capita Cigarette Consumption in Wisconsin-The. First Two Years of the Wisconsin Tobacco Control Program

Progress in Reducing Per Capita Cigarette Consumption in Wisconsin-The. First Two Years of the Wisconsin Tobacco Control Program Progress in Reducing Per Capita in Wisconsin-The First Two Years of the Wisconsin Tobacco Control Program Submitted to the Tobacco Prevention and Control Program, Division of Public Health, Wisconsin Department

More information

DEPARTMENT OF HEALTH P. 0. Box 3378 Honolulu, HI 96801-3378 doh.testimony@doh.hawaii.gov

DEPARTMENT OF HEALTH P. 0. Box 3378 Honolulu, HI 96801-3378 doh.testimony@doh.hawaii.gov DAVIDY.IGE GOVERNOR OF HAWAII VIRGINIA PRESSLER, M.D. DIRECTOR OF HEALTH DEPARTMENT OF HEALTH P. 0. Box 3378 Honolulu, HI 96801-3378 doh.testimony@doh.hawaii.gov Testimony in SUPPORT of HB0586, HD2 RELATING

More information

Georgia s Ranking Among the States: Budget, Taxes, and Other Indicators

Georgia s Ranking Among the States: Budget, Taxes, and Other Indicators THE CENTER FOR STATE AND LOCAL FINANCE JUNE 2015 Georgia s Ranking Among the States: Budget, Taxes, and Other Indicators IN COLLABORATION WITH ABOUT THE CENTER FOR STATE AND LOCAL FINANCE The (CSLF) mission

More information

State General Sales Tax Rates 2015 As of January 1, 2015

State General Sales Tax Rates 2015 As of January 1, 2015 4-Feb-15 General Sales Tax Rates 2015 As of January 1, 2015 Exemptions for General Sales Tax Rate (%) Food 1 Prescription Nonprescription Arizona 5.6 Exempt Exempt Taxable Arkansas 6.5 1.5 4 Exempt Taxable

More information

Exploring the Impact of the RAC Program on Hospitals Nationwide

Exploring the Impact of the RAC Program on Hospitals Nationwide Exploring the Impact of the RAC Program on Hospitals Nationwide Overview of AHA RACTrac Survey Results, 4 th Quarter 2010 For complete report go to: http://www.aha.org/aha/issues/rac/ractrac.html Agenda

More information

Sources of Health Insurance Coverage in Georgia 2007-2008

Sources of Health Insurance Coverage in Georgia 2007-2008 Sources of Health Insurance Coverage in Georgia 2007-2008 Tabulations of the March 2008 Annual Social and Economic Supplement to the Current Population Survey and The 2008 Georgia Population Survey William

More information

BUSINESS DEVELOPMENT OUTCOMES

BUSINESS DEVELOPMENT OUTCOMES BUSINESS DEVELOPMENT OUTCOMES Small Business Ownership Description Total number of employer firms and self-employment in the state per 100 people in the labor force, 2003. Explanation Business ownership

More information

Improved Health and Lower Medical Costs: Why good dental care is important

Improved Health and Lower Medical Costs: Why good dental care is important Improved Health and Lower Medical Costs: Why good dental care is important A white paper 840121 12/10 Research continues to associate oral health with overall health. Gum disease may have a potentially

More information

A report given to the Board of Health, City of Lubbock, March 2011 Brian D. Carr, Ph.D., Board Member *denotes areas of possible intervention

A report given to the Board of Health, City of Lubbock, March 2011 Brian D. Carr, Ph.D., Board Member *denotes areas of possible intervention If you live in Lubbock A Statistical Review A report given to the Board of Health, City of Lubbock, March 2011 Brian D. Carr, Ph.D., Board Member *denotes areas of possible intervention Population Total

More information

Department of Health Budget Hearing. November 24, 2014

Department of Health Budget Hearing. November 24, 2014 Department of Health Budget Hearing November 24, 2014 Customer-Focused Government Goals Primary Prevention Tobacco Substance Abuse America s Health Rankings Key Operational Goals Increasing the number

More information

State Government Tax Collections Summary Report: 2013

State Government Tax Collections Summary Report: 2013 State Government Tax Collections Summary Report: 2013 Governments Division Briefs By Sheila O Sullivan, Russell Pustejovsky, Edwin Pome, Angela Wongus, and Jesse Willhide Released April 8, 2014 G13-STC

More information

Despite the broad advances made in cancer research and interventions

Despite the broad advances made in cancer research and interventions 7th Biennial Symposium on Minorities, the Medically Underserved and Cancer Supplement to Cancer 199 The Unequal Cancer Burden Efforts of the Centers for Disease Control and Prevention to Bridge the Gap

More information

List of groups supporting S 625/HR 1108 The Family Smoking Prevention and Tobacco Control Act (Total 202 as of May 8, 2007)

List of groups supporting S 625/HR 1108 The Family Smoking Prevention and Tobacco Control Act (Total 202 as of May 8, 2007) List of groups supporting S 625/HR 1108 The Family Smoking Prevention and Tobacco Control Act (Total 202 as of May 8, 2007) National Organizations (68) American Cancer Society American Heart Association

More information

The Economic Impact of Physicians

The Economic Impact of Physicians The Economic Impact of Physicians A Fact Sheet Examining the Economic Contribution Physicians Make to Their Communities and to Their Affiliated Hospitals Prepared by: Merritt Hawkins, the nation s leading

More information

SMOKING TOBACCO: SMOKING

SMOKING TOBACCO: SMOKING TOBACCO: SMOKING One in 4 adults in Guam is a smoker. Among youth, 1 in 5 smokes. Guam s smoking rate is higher than most US States and Territories; this has remained unchanged since 2001. T O B A C C

More information

YOU CAN QUIT YOUR TOBACCO USE

YOU CAN QUIT YOUR TOBACCO USE YOU CAN QUIT YOUR TOBACCO USE Learn how to get help to quit using tobacco and improve your chances of quitting. This document explains the best ways to quit tobacco use as well as new treatments to help.

More information

Distribution of Spending

Distribution of Spending Massachusetts State Budget Distribution of Spending Where Does the Money Go? Local Aid to Cities & Towns 5.6% Debt Service 6.3% ER INC 1871 REVERE Interest Due $ Other 13.6% Examples: Environmental programs

More information

Medicaid Topics Impact of Medicare Dual Eligibles Stephen Wilhide, Consultant

Medicaid Topics Impact of Medicare Dual Eligibles Stephen Wilhide, Consultant Medicaid Topics Impact of Medicare Dual Eligibles Stephen Wilhide, Consultant Issue Summary The term dual eligible refers to the almost 7.5 milion low-income older individuals or younger persons with disabilities

More information

You Can Quit Smoking. U.S. Department of Health and Human Services Public Health Service

You Can Quit Smoking. U.S. Department of Health and Human Services Public Health Service You Can Quit Smoking C O N S U M E R G U I D E U.S. Department of Health and Human Services Public Health Service NICOTINE: A POWERFUL ADDICTION If you have tried to quit smoking, you know how hard it

More information

Trends in Tobacco Use

Trends in Tobacco Use Trends in Tobacco Use American Lung Association Research and Program Services Epidemiology and Statistics Unit July 2011 Mortality Consumption Prevalence of Tobacco Use and Cessation Tobacco Advertising

More information

U.S. Teenage Pregnancy Statistics Overall Trends, Trends by Race and Ethnicity And State-by-State Information

U.S. Teenage Pregnancy Statistics Overall Trends, Trends by Race and Ethnicity And State-by-State Information U.S. Teenage Pregnancy Statistics Overall Trends, Trends by Race and Ethnicity And State-by-State Information The Alan Guttmacher Institute 120 Wall Street, New York, NY 10005 www.guttmacher.org Updated

More information

Diabetes 101. Francisco J. Prieto, M.D. American Diabetes Association National Advocacy Committee Latino Diabetes Action Council

Diabetes 101. Francisco J. Prieto, M.D. American Diabetes Association National Advocacy Committee Latino Diabetes Action Council Diabetes 101 Francisco J. Prieto, M.D. American Diabetes Association National Advocacy Committee Latino Diabetes Action Council www.diabetes.org 1-800-DIABETES www.diabetes.org 1-800-DIABETES Age-Adjusted

More information

WHY THE FDA SHOULD REGULATE TOBACCO PRODUCTS

WHY THE FDA SHOULD REGULATE TOBACCO PRODUCTS WHY THE FDA SHOULD REGULATE TOBACCO PRODUCTS WHAT IF a product consumed by nearly 50 million Americans every day killed one-third of those who became regular users and one-half of those who use it for

More information

In Brief. Contraception Counts: Ranking State Efforts

In Brief. Contraception Counts: Ranking State Efforts In Brief 2006 Series, No. 1 Contraception Counts: ing Efforts Unintended pregnancy is a major public health and social problem in the United s. Of the six million pregnancies that occur among American

More information

TOBACCO AND SOCIOECONOMIC STATUS

TOBACCO AND SOCIOECONOMIC STATUS TOBACCO AND SOCIOECONOMIC STATUS Tobacco is the leading cause of death in the United States, killing 480,000 Americans every year. 1 Another 16 million Americans suffer from a smoking-caused disease, disability,

More information

America s Health Starts With Healthy Children: How Do States Compare?

America s Health Starts With Healthy Children: How Do States Compare? America s Health Starts With Healthy Children: How Do States Compare? October 2008 Executive Summary Page 2 Introduction Page 5 A National Overview Page 13 How Do States Compare? Page 18 A State Snapshot:

More information

Proposition 29. Imposes Additional Tax on Cigarettes for Cancer Research. Initiative Statute.

Proposition 29. Imposes Additional Tax on Cigarettes for Cancer Research. Initiative Statute. Proposition 29 Imposes Additional Tax on Cigarettes for Cancer Research. Initiative Statute. Summary of Legislative Analyst s Estimate of Net State and Local Government Fiscal Impact Fiscal Impact: Net

More information

Restrictions on Tobacco Use, Sales & Marketing

Restrictions on Tobacco Use, Sales & Marketing Restrictions on Tobacco Use, Sales & Marketing Frank J. Chaloupka Developing Public Health Regulations for Marijuana: Lessons from Alcohol and Tobacco Arlington, VA, February 11 2013 1 2 Smoke-Free Air

More information

Likelihood of Cancer

Likelihood of Cancer Suggested Grade Levels: 9 and up Likelihood of Cancer Possible Subject Area(s): Social Studies, Health, and Science Math Skills: reading and interpreting pie charts; calculating and understanding percentages

More information

Position Paper. Tobacco Prevention and Control in the California Community Colleges

Position Paper. Tobacco Prevention and Control in the California Community Colleges Position Paper Tobacco Prevention and Control in the California Community Colleges Written by: Beth Hoffman, RN, MSN Naomi Kitajima NP, MSN Kimberlee Homer Vagadori, MPH Adopted by HSACCC Executive Board

More information

The development and promotion of better policies for children and young people.

The development and promotion of better policies for children and young people. Child Poverty Action Group Box 56150 Mt Eden Web address: www.cpag.org.nz To: Courtenay Mackie Tobacco Policy and Implementation Sector Capability and Innovation Ministry of Health PO Box 5013 Wellington

More information

If You Smoke And Are Pregnant

If You Smoke And Are Pregnant If You Smoke And Are Pregnant Or Thinking About Pregnancy, Use This Self-help Guide TAKE THE FIRST STEP FOR YOUR BABY TAKE THE FIRST STEP FOR YOUR BABY Having a plan is the most important step you can

More information

NATIONAL FORUM JOURNAL OF COUNSELING AND ADDICTION VOLUME 3, NUMBER 1, 2014. Nicotine Addiction

NATIONAL FORUM JOURNAL OF COUNSELING AND ADDICTION VOLUME 3, NUMBER 1, 2014. Nicotine Addiction VOLUME 3, NUMBER 1, 2014 Nicotine Addiction Iyakinoabasi Mbride, MBA Research Assistant College of Education and Human Services Department of Psychology, Counseling, and Special Education Texas A&M University-Commerce

More information

9.5 Fetal and Infant Deaths

9.5 Fetal and Infant Deaths 9.5 Fetal and Infant 9.5.1 Fetal Between 2001 and 2005, there were 24 fetal on average per year in Kalamazoo County. Fetal mortality rates are calculated by dividing the number of fetal in a time period

More information

Executive Summary. Healthy Lifestyles

Executive Summary. Healthy Lifestyles Executive Summary The is a major initiative of The Health Collaborative. The mission of the organization is to improve the health status of the community through collaborative means. Partners include the

More information

NEW JERSEY COLLEGES EXPEL TOBACCO

NEW JERSEY COLLEGES EXPEL TOBACCO NEW JERSEY COLLEGES EXPEL TOBACCO January 2013 ACKNOWLEDGEMENTS Tobacco-Free U: New Jersey Colleges Expel Tobacco was written by Michael Seserman, MPH, RD, and Jennifer L. Sullivan, MS Ed, Directors of

More information

STATE OF HAWAII DEPARTMENT OF HEALTH P.O. Box 3378 HONOLULU, HAWAII 96801-3378 HOUSE COMMITTEE ON HEALTH SB0654SD1, RELATING TO HEALTH INSURANCE

STATE OF HAWAII DEPARTMENT OF HEALTH P.O. Box 3378 HONOLULU, HAWAII 96801-3378 HOUSE COMMITTEE ON HEALTH SB0654SD1, RELATING TO HEALTH INSURANCE NEIL ABERCROMBIE GOVERNOR OF HAWAII LORETTA J. FUDDY, A.C.S.W., M.P.H. DIRECTOR OF HEALTH STATE OF HAWAII DEPARTMENT OF HEALTH P.O. Box 3378 HONOLULU, HAWAII 9680-3378 In reply, please refer to: File:

More information

Expectations vs. Experience: Use of Tobacco Settlement Payments in Major Tobacco Growing States

Expectations vs. Experience: Use of Tobacco Settlement Payments in Major Tobacco Growing States Agricultural Policy Analysis Center The University of Tennessee 310 Morgan Hall Knoxville, TN 37996-4519 Phone (865) 974-7407 FAX (865) 974-7298 www.agpolicy.org Expectations vs. Experience: Use of Tobacco

More information

Chapter 9 Health and economic impact of tobacco taxation

Chapter 9 Health and economic impact of tobacco taxation Chapter 9 Health and economic impact of tobacco taxation Introduction According to evidence from around the world, raising the tax on tobacco products is a highly effective control policy instrument to

More information

Are your profits going up in smoke?

Are your profits going up in smoke? How your organisation can improve productivity and profit by having a smoke-free, happy, healthy workforce. Kerry Barnard Amor B.Sc. D.Ed. Ct.Hyp barnardmindsolution.com.au Copyright Kerry Barnard Amor

More information

ALCOHOL HOURS OF SALE BY STATE

ALCOHOL HOURS OF SALE BY STATE Sam s Club Click n Pull Alcohol Disclaimers Sam s Club Stores (the Company ) does not sell alcohol to persons under the age of 21. By using samsclub.com (the Site ), including use of Click n Pull (the

More information

Changes in the Cost of Medicare Prescription Drug Plans, 2007-2008

Changes in the Cost of Medicare Prescription Drug Plans, 2007-2008 Issue Brief November 2007 Changes in the Cost of Medicare Prescription Drug Plans, 2007-2008 BY JOSHUA LANIER AND DEAN BAKER* The average premium for Medicare Part D prescription drug plans rose by 24.5

More information