Michael Pesko
When using any of this project's data, please reference the correct peer-reviewed publication listed below. Please see the publication for additional details on how the measures are constructed. Where multiple versions of the data exist, we recommend using the most recent version for new projects.
E-cigarette Taxes:
E-cigarette tax scheme vary across states and localities, making comparisons across states difficult. This project provides standardized e-cigarette tax rates at the state and local levels in the United States.
2nd Edition:
Publication: Cotti, Chad, Erik Nesson, Michael F. Pesko, and Serena Phillips. "Standardising the measurement of e-cigarette taxes in the USA (2nd edition), 2010–2023." Tobacco control 35 (2026):173-178.
PubMed Link: https://pubmed.ncbi.nlm.nih.gov/39580153/
Download: E-cig Tax Version 2, 2010-2023.xlsx
Description: The downloadable data file includes 2 tabs:Closed System E-cigarette Taxes by State/County from 2010 to 2023, 35% Retailer Markup, Time-Invariant Tax UnitsOpen System E-cigarette Taxes by State/County from 2010 to 2023, 35% Retailer Markup, Time-Invariant Tax Units
1st Edition:
Publication: Cotti, Chad, Erik Nesson, Michael F. Pesko, Serena Phillips, and Nathan Tefft. "Standardising the measurement of e-cigarette taxes in the USA, 2010–2020." Tobacco control 32, no. e2 (2023): e251-e254.
PubMed Link: https://pubmed.ncbi.nlm.nih.gov/34911814/
Download: E-cig Tax Version 1, 2010-2020.xlsx
Description: The downloadable Excel file includes 3 tabs:E-cigarette Taxes by State/County from 2010 to 2020, 35% Retailer Markup, Time-Invariant Tax UnitsE-cigarette Taxes by State/County from 2010 to 2020, 20% Retailer Markup, Time-Invariant Tax UnitsE-cigarette Taxes by State/County from 2010 to 2020, 35% Retailer Markup, Time-Varying Tax Units
Indoor Air Laws
This database reports US national- and state-level estimates of population coverage of comprehensive and partial indoor smoking restrictions from 1990 to 2021 for bars, restaurants, and workplaces, and comprehensive indoor vaping restrictions from 2006 to 2021 for the same locations. Estimates were calculated by using policy data from the American Nonsmokers' Rights Foundation.
1st Edition:
Publication: Seidenberg, Andrew B., Karl Braganza, Maxwell Chomas, Megan C. Diaz, Abigail S. Friedman, Serena Phillips, and Michael Pesko. "Coverage of Indoor Smoking and Vaping Restrictions in the US, 1990-2021." American Journal of Preventive Medicine. 67, no. 4 (2024): 494-502.PubMed Link: https://pubmed.ncbi.nlm.nih.gov/38876294/Download: Vaping and Smoking Indoor Air Laws Version 1, 2010-2021.xlsx
Flavored Tobacco Product Sales Restrictions:
This longitudinal dataset describes state and national population coverage and comprehensiveness of flavored tobacco sales from 2010 to 2023 for e-cigarettes, cigarettes, cigars, and smokeless tobacco. Comprehensiveness considers retailer and product exemptions.
1st Edition:
Publication: Seidenberg, Andrew B., Karl Braganza, Maxwell Chomas, Megan C. Diaz, Abigail S. Friedman, Serena Phillips, and Michael Pesko. "Population Coverage of Flavored Tobacco Sales Restrictions in the United States, 2010–2023." Tobacco Control (2025).PubMed Link: https://pubmed.ncbi.nlm.nih.gov/41115799/Download: Flavored Tobacco Product Sales Restrictions Version 1 - 2010-2023.xlsxCigar Taxes:
This project provides standardized cigar tax rates at the state and local levels in the United States.
1st Edition:Publication: Scoblic G, Fung RYL, Friedman AS, Pesko MF. Standardising the measurement of cigar tax rates in the USA, 2010-2024. Tob Control. 2026 Jul 9:tc-2026-060077. doi: 10.1136/tc-2026-060077. Epub ahead of print. PMID: 42425894.PubMed Link: https://pubmed.ncbi.nlm.nih.gov/42425894/Download: Standardized Cigar Taxes, Version 1, 2010-2024.xlsx
Research reported in this project was supported by the National Institute On Drug Abuse of the National Institutes of Health under Award Number R01DA045016. The content is solely the responsibility of the authors and does not necessarily represent the official views of the National Institutes of Health.