| "Smoking is, if not my life, then at least my hobby. I love to smoke. Smoking is fun. Smoking is cool. Smoking is, as far as I am concerned, the entire point of being an adult." ~ Fran Lebowitz (born October 27, 1950) is an American author. |
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Cigarette Products:Buffalo Menthol Light Filter De Luxe CigarettesBuffalo Menthol Light Cigarettes are reasonably priced, attractively-designed, 100% chemical-free, have a satisfying taste, and are Native American-made in the USA! |
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| | | | Cigarette and Tobacco News:Border Zone Cigarette Taxation: Arkansas's Novel Solution to the Border Shopping ProblemFiscal Fact No. 168 Read complete article: Tax Foundation, 2009-04-09 Author: Mark Robyn
Summary: On February 12, the Arkansas General Assembly passed legislation to increase the state's excise rates on all tobacco products. As required by the bill, on March 1 the cigarette tax went from 59 cents to $1.15 per twenty-pack.1 But the same tax rate will not be enforced statewide. In a novel provision, the legislation, Act 180 of 2009, included a lower, variable rate for certain towns and stores located near the Arkansas border. . . .
Arkansas legislators are shrewdly acknowledging that cross-border shopping for low-tax cigarettes is a major problem for tax enforcement. To retain tax revenue and stop tax evasion, Arkansas has established a low-tax zone on its own side of the border. If this policy is successful in Arkansas other state legislatures may follow suit. To understand the rationale for this policy, the first of its kind among states, it is necessary to understand the problems that sometimes accompany cigarette taxation. . . .
It is important to note that this policy effectively shrinks the "tax border" of Arkansas. While there is still a minimum rate differential of three cents between Arkansas and any low-tax neighbor, this amount is small enough to provide almost no incentive for Arkansas residents to buy in other states. A significant tax differential does still exist however. The differential is now between different jurisdictions within the borders of Arkansas rather than between Arkansas and other states. . . .
Conclusion
Arkansas's border zone tax policy is a first in the world of cigarette excise taxation. This choice of policy is an acknowledgement of what many policy experts have been pointing out for a long time, that cigarette excise taxes are very susceptible to evasion through border shopping and other means, and that as tax differentials increase, these illegal activities become an increasing problem. Arkansas's policy may be successful enough that other states will consider similar policies in the future. While the policy will likely reduce border shopping and increase revenue to some degree, there are pros and cons that need to be weighed when states are considering whether to implement such a policy. The Arkansas experience will be instructive.
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| | | Black Hawk State Trivia and Facts:The town of Beaver claims to be the Cow Chip Throwing Capital of the World. It is here that the World Championship Cow Chip Throw is held each April. |
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| |  | | Tobacco History: Cigarettes and Literature | The Social History of SmokingGeorge Latimer AppersonChapter 8:A famous crony of Parr's, the learned Porson, was another devotee of tobacco. In November 1789 Parr wrote to Dr. Burney: "The books may be consulted, and Porson shall do it, and he will do it. I know his price when he bargains with me; two bottles instead of one, six pipes instead of two, burgundy instead of claret, liberty to sit till five in the morning instead of sneaking into bed at one: these are his terms:" and these few lines, it may be added, give a graphic picture of Porson. According to Maltby, Porson once remarked that when smoking began to go out of fashion, learning began to go out of fashion also—which shows what nonsense a learned man could talk.
Read More | The Social History of SmokingGeorge Latimer AppersonChapter 6:At si Mundungus desit: tum non funcare recusant Brown-Paper tostâ, vel quod fit arundine bed-mat.
Tobacco, in Queen Anne's time, still maintained its hold over large classes of the people, and was still dominant in most places of public resort; but there were signs of change in various directions as we have seen, and smoking had to a large extent ceased to be fashionable. Pepys has very few allusions to tobacco; Evelyn fewer still. There is little evidence as to whether or not the gallants of the Restoration Court smoked; but considering the foppery of their attire and manners, it seems almost certain that tobacco was not in favour among them. The beaux with their full wigs—they carried combs of ivory or tortoiseshell in their pockets with which they publicly combed their flowing locks—their dandy canes and scented, laced handkerchiefs, were not the men to enjoy the flavour of tobacco in a pipe. They were still tobacco-worshippers; but they did not smoke. The Indian weed retained its empire over the men (and women) of fashion by changing its form. The beaux were the devotees of snuff. The deftly handled pinch pleasantly titillated their nerves, and the dexterous use of the snuff-box, moreover, could also serve the purposes of vanity by displaying the beautiful whiteness of the hand, and the splendour of the rings upon the fingers. The curled darlings of the late seventeenth century and the "pretty fellows" of Queen Anne's time did not forswear tobacco, but they abjured smoking. Snuff-taking was universal in the fashionable world among both men and women; and the development of this habit made smoking unfashionable.
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