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(At $1.78 per pack New Hampshire has the lowest tobacco tax rate north of Virginia.) The studys data, from 2022, demonstrate that when states increase their cigarette taxes, smuggling rates increase, both in the form of increased purchases in neighboring states and through illicit international channels, the report concludes

There were 26 participants from the Northeast, 298 participants from the East, 151 participants from the North, 221 participants from the Central region, 107 participants from the South, 116 participants from the Southwest, 83 participants from the Northwest, and 33 participants from other regions, including Hong Kong and Macau