Tax Avoidance and Evasion: Cigarette Purchases From Indian Reservations Among US Adult Smokers, 2010-2011.

Excise taxes are the primary public health strategy used to increase the price of cigarettes in the United States. Rather than quitting or reducing consumption of cigarettes, some price-sensitive smokers may avoid state and local excise taxes by purchasing cigarettes from Indian reservations. The objectives of this study were to (1) provide the most recent state-specific prevalence of purchases made on Indian reservations by non-American Indians/Alaska Natives (non-AI/ANs) and (2) assess the impact of these purchases on state tax revenues. We used data from a large national and state-representative survey, the 2010-2011 Tobacco Use Supplement to the Current Population Survey, which collects self-reported measures on cigarette use and purchases. Nationwide, 3.8% of non-AI/AN smokers reported purchasing cigarettes from Indian reservations. However, in Arizona, Nevada, New Mexico, New York, Oklahoma, and Washington State, about 15% to 30% of smokers reported making such purchases, resulting in annual tax revenue losses ranging from $3.5 million (Washington State) to $292 million (New York) during 2010-2011. Strategies to reduce the sale of non- or lower-taxed cigarettes to non-AI/ANs on Indian reservations have the potential to decrease smoking prevalence and recoup lost revenue from purchases made on reservations.

Attitudes Toward Raising the Minimum Age of Sale for Tobacco Among U.S. Adults.

INTRODUCTION: Efforts to disrupt tobacco sales to minors through age of sale restrictions can contribute to reductions in youth tobacco use. The objective of this study was to assess attitudes toward raising the minimum tobacco age of sale to 21 years among U.S. adults. METHODS: Data from the 2014 Summer Styles, an Internet survey of U.S. adults aged ≥18 years (N=4,219), were analyzed in 2014. Respondents were asked: Do you favor or oppose raising the legal minimum age to purchase all tobacco products from 18 to 21? Responses included: strongly favor, somewhat favor, somewhat oppose, and strongly oppose. ORs and 95% CIs were calculated using logistic regression; covariates included sex, age, race/ethnicity, education, income, region, and cigarette smoking status. RESULTS: Among all adults, 50.4% strongly and 24.6% somewhat favored raising the age to 21 years; 77.5% of never smokers, 74.6% of former smokers, and 69.9% of current smokers strongly or somewhat favored it. Adjusted odds of strongly or somewhat favoring raising the age were higher among adults aged 25-44 (OR=1.8, 95% CI=1.3, 2.5), 45-64 (OR=2.3, 95% CI=1.7, 3.2), and ≥65 (OR=3.1, 95% CI=2.2, 4.5) years, and lower among former (OR=0.7, 95% CI=0.6, 0.9) and current (OR=0.7, 95% CI=0.5, 0.8) smokers. CONCLUSIONS: Three quarters of adults favor raising the minimum tobacco age of sale to 21 years, including seven in ten smokers. Raising the minimum age of sale, along with proven tobacco control strategies, could prevent youth tobacco use.