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Here is a look at which states tax the heaviest and the lowest: Cigarette taxes by state States with the highest cigarette tax: New York ($5.35) District of Columbia ($4.50) Connecticut ($4.35) Rhode Island ($4.25) Maryland ($3.75) States with the lowest cigarette tax: Missouri ($0.17) Georgia ($0.37) North Dakota ($0.44) North Carolina ($0.45) South Carolina ($0.57) This story was reported from Detroit.