Last month, a group of senators introduced a bill that would suspend the federal excise tax on gasoline through the end of this year. The proposal was unveiled at a time of rising gasoline prices. Based on recent data from the U.S. Energy Information Administration (EIA), the average retail gasoline price reached $3.70 per gallon which was a 32.3 percent increase from a year ago. We examine the effects of a federal gasoline tax holiday on gasoline consumption expenditure and federal and state tax revenue. We report the national averages, as well as by state given the variation in gasoline consumption and taxation across states.
Gasoline prices have fluctuated over time. Figure 1 shows the real U.S. average price and consumption per capita from 1993 to 2021.1 Even though the prices rose and fell over the years, consumption stayed relatively flat. It dropped sharply in April 2020 as the pandemic lockdowns went into effect but have rebounded since then.
Source: U.S. Energy Information Administration, U.S. Bureau of Economic Analysis
Gasoline prices also vary considerably across states. Figure 2 shows the average gasoline price in each state as of March 3rd, 2022. Gasoline retail prices on the West Coast are generally higher compared to other regions. California has the highest price in the nation with a state average of $5.09 per gallon. On the other hand, Rocky Mountain and Gulf Coast regions generally see lower prices than average while Oklahoma has the lowest price in the nation at $3.61 per gallon.
Source: AAA Gas Price Website
The difference in gasoline prices along with the difference in gasoline consumption leads to a big variation in gasoline expenditure across states.2 The state total gasoline expenditure ranges from $358 million in the District of Columbia to $54 billion in California. The per capita gasoline expenditure is the highest at $1,853 in Alabama and the lowest at $534 in DC. Due to this variation, consumers in different states would experience different levels of change in their gasoline consumption expenditure following the suspension of the federal gasoline excise tax.
Total Expenditures
Per Capita Expenditures
Source: U.S. Energy Information Administration, U.S. Bureau of Economic Analysis, AAA Gas Price
The federal gasoline tax was first introduced in 1933 and it has stayed at 18.4 cents per gallon since 1993.3 Because it is not adjusted for inflation, the federal gasoline tax has declined in real terms. In addition to the federal gasoline tax, there are also state excise taxes on gasoline and other taxes and fees such as environmental surcharges applied at the state and local level. The average state excise tax on gasoline is 25.45 cents per gallon which ranges from 0 in Pennsylvania to 51.1 cents per gallon in California. Other state taxes and fees applied to gasoline range from 0 in a few states such as Texas and Iowa to 58.7 cents per gallon in Pennsylvania with an average of 12.14 cents per gallon. Ultimately, the combined state excise tax and other state taxes and fees range from 15.13 cents per gallon in Alaska to 68.15 cents per gallon in California, with an average of 38.07 cents per gallon. Figure 4 shows the federal excise tax on gasoline along with the state excise taxes, other state taxes and fees and the gasoline retail prices for each state. Federal excise tax accounts for a small fraction of the gasoline prices consumers see at the pump, 4.61 percent on average, while the share of state taxes and fees varies by state. For example, on average, consumers from Pennsylvania and Alaska see similar gasoline prices at $4.16 per gallon but the composition of producer prices and taxes is different. Pennsylvania has relatively low producer prices of $3.39 per gallon while state taxes on gasoline are high. In contrast, Alaska has relatively low state level taxes, but the producer prices are higher at $3.82 per gallon.
Source: AAA Gas Price Website, American Petroleum Institute
The gasoline tax is an excise tax, and it is imposed on the producers and passed on to consumers through higher prices. The tax creates a wedge between the prices that consumers pay and the prices that producers receive. Consumers and producers share the burden of tax with more of the burden falling on the side of the market that is more inelastic. The U.S. gasoline market is typically characterized by inelastic supply and inelastic demand in the short run.4 For example, using excise tax returns from the IRS from 1990 to 2009, Coyle, et al. (2012) find the short-run price elasticity of demand for gasoline to be –0.07 and that of supply to be 0.29. These elasticities imply that 80% of the tax burden falls on consumers and as a result, 80% of a tax decrease would be passed on to consumers in the form of lower prices.5
We estimate the change in gasoline consumption and expenditure per capita in each state as well as the change in federal and state revenue in the case that the federal gas tax is suspended from March to December 2022. We make the following two assumptions: (1) 80% of the tax decrease, that is, 14.72 cents per gallon, translates into lower prices paid by consumers and (2) gasoline demand increases as a result of the lower prices with an elasticity of –0.07. Using different estimation methods and datasets, the literature finds a short-run gasoline demand elasticity that mostly falls between 0 and –0.4.6 We therefore also show the estimates with a demand elasticity of –0.4 and an implied tax incidence of 41.2% that falls on consumers.
Table 1 reports the change in federal tax revenue along with the average change in state tax revenue and gasoline consumption and expenditure per capita across states. We find that the federal gas tax holiday would reduce federal tax revenue by about $20 billion and increase state tax revenue by between $100 and $300 million on average due to increased consumption from lower consumer prices. Given that the federal tax on gasoline is small compared to prices and the demand for gasoline, at least in the short run, is very inelastic, we do not find a significant change in people’s gasoline consumption expenditure. From March to December 2022, the average increase in gasoline consumption per capita across states would be between 0.9 and 2.7 gallons and the average decrease in gasoline expenditure per capita would be between 16 and 47 dollars depending on the demand elasticity. When the demand elasticity is higher, people increase their gasoline consumption by more in response to lower consumer prices which leads to a smaller reduction in their gasoline expenditure.
| Demand Elasticity | Change In Federal Tax Revenue (billion $) | Change In State Tax Revenue (billion $) | Average Consumption Change (gallon) | Average Expenditure Change ($) |
|---|---|---|---|---|
| -0.07 | -19.86 | 0.10 | 0.90 | -47.18 |
| -0.40 | -19.86 | 0.30 | 2.67 | -15.83 |
Figure 5 shows the estimated change in gasoline consumption and expenditure per capita in each state under the two different demand elasticity assumptions. In both cases, the increases in consumption per capita are small. Generally, larger states like Wyoming where driving is the primary mode of transportation would experience a larger increase in consumption.7 States like Oklahoma where the retail gasoline prices are lower would also experience a larger increase in consumption as the federal excise tax accounts for a larger share of the prices.8 Consumers would benefit from the drop in gasoline prices, but the effects are small. The decreases in their gasoline consumption expenditure from March to December 2022 vary from $17 in DC to $67 in Alabama ($5.8 and $22.6, respectively, when demand elasticity is -0.4).
Elasticity = 0.07
Elasticity = 0.4
Source: U.S. Energy Information Administration
This analysis was prepared by Zheli He and Xiaoyue-Sun under the direction of Richard Prisinzano. Prepared for the website by Mariko Paulson.
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We use the GDP Implicit Price Deflators from the Bureau of Economic Analysis to convert the nominal gasoline retail prices to constant 2020 Q1 dollars and use their data on population to calculate per capita consumption. We seasonally adjust consumption per capita to make it comparable across time. ↩
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Data on the state-level gasoline consumption from the EIA are only available through 2020. The EIA provides projections for gasoline consumption at the national level for 2022 based on different oil price scenarios. We calculate the percentage change in total U.S. gasoline consumption from 2020 to 2022 using EIA’s projections and impute each state’s gasoline consumption for 2022 assuming that the percentage change is the same across states between 2020 and 2022. We then adjust the annual consumption by the share of March to December based on monthly gasoline consumption. Finally, we calculate each state’s gasoline expenditure from March to December 2022 under the assumption that state gasoline prices stay at their March 3rd levels. ↩
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The 18.4 cents per gallon includes $0.001 per gallon leaking underground storage tank fee. ↩
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In the long run, consumers may exchange for electric cars, switch to other transportation modes, for example, by taking the bus rather than driving, or move for a shorter commute, in response to higher gasoline prices. As a result, gasoline demand becomes more elastic over time. ↩
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Studying the suspension and reinstatement of the gasoline sales tax in Illinois and Indiana, Doyle and Samphantharak (2008) find that 70% of the tax suspension translates into lower prices for consumers and 80%-100% of the tax reinstatements fall on consumers. ↩
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Hughes, Knittel and Sperling (2008) find that the short-run gasoline demand became more inelastic in the past decades from –0.21 to –0.34 between 1975 and 1980 to –0.034 to –0.077 between 2001 and 2006. Using leads and lags of gasoline taxes to separate out the variation in gasoline prices that is not driven by demand, Coglianese, et al. (2017) find a short-run demand elasticity of –0.37. Levin, Lewis and Wolak (2017) find short-run demand elasticities that range from –0.27 to –0.35 using data on daily credit card purchases of gasoline. ↩
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Even if the percentage increases in consumption per capita are the same in two states, the state with a higher level of initial consumption per capita would experience a bigger increase in quantity consumed. ↩
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These states would experience a bigger percentage decrease in gasoline consumer prices as a result of the federal gas tax. ↩
Date,Real Gasoline Price,Consumption per capita 1993-04,1.779180325,35.49095589 1993-05,1.815490128,36.66530053 1993-06,1.810538791,35.58163357 1993-07,1.768672746,36.29225741 1993-08,1.742421574,36.75762157 1993-09,1.722733194,36.52564553 1993-10,1.781918371,36.45925944 1993-11,1.739491744,37.14916707 1993-12,1.654638488,36.88175832 1994-01,1.620783001,36.2207933 1994-02,1.638647343,35.79236185 1994-03,1.637023312,36.21135564 1994-04,1.659865136,36.24191394 1994-05,1.692189676,36.11775326 1994-06,1.742292714,36.68186263 1994-07,1.777358873,36.12341303 1994-08,1.85610262,36.12807981 1994-09,1.838425452,36.22155348 1994-10,1.780546344,37.00942492 1994-11,1.788538024,37.07052815 1994-12,1.804521385,37.56017827 1995-01,1.796367181,37.38497056 1995-02,1.780470126,36.57872575 1995-03,1.778880421,37.08199533 1995-04,1.830508947,37.73339006 1995-05,1.938092878,37.47315651 1995-06,1.960242511,38.2483563 1995-07,1.890805556,37.3707157 1995-08,1.842000417,37.50145683 1995-09,1.823108105,37.40992239 1995-10,1.776759891,37.26442913 1995-11,1.737589699,37.4338531 1995-12,1.751690968,36.96061239 1996-01,1.772931655,36.9526459 1996-02,1.771372348,37.09435955 1996-03,1.844659761,37.38917529 1996-04,1.979917387,36.39949103 1996-05,2.05600833,36.99994063 1996-06,2.018739297,36.86409312 1996-07,1.968812126,36.91492902 1996-08,1.936308152,36.38098704 1996-09,1.930116919,36.82426424 1996-10,1.922945274,36.55899285 1996-11,1.967593323,36.7047094 1996-12,1.973751674,37.03496885 1997-01,1.963582474,36.28081031 1997-02,1.952869241,36.22699202 1997-03,1.914607696,36.97186519 1997-04,1.900046139,37.09912435 1997-05,1.901573508,37.22878949 1997-06,1.896991403,36.98475617 1997-07,1.855338915,37.91091597 1997-08,1.928335856,37.6930645 1997-09,1.940502013,37.37869717 1997-10,1.882607379,37.86864025 1997-11,1.843196919,36.99848962 1997-12,1.784081228,37.42466857 1998-01,1.713350408,37.56725155 1998-02,1.658862232,38.13963694 1998-03,1.610428299,37.31194424 1998-04,1.626282483,38.46413946 1998-05,1.668562807,37.41781336 1998-06,1.665542784,37.56321757 1998-07,1.644874698,37.72827092 1998-08,1.601271987,38.01746003 1998-09,1.577215318,38.52628908 1998-10,1.587890598,37.82526765 1998-11,1.553403834,37.40543935 1998-12,1.479932031,37.9147182 1999-01,1.464746885,38.14202358 1999-02,1.43784337,38.48583395 1999-03,1.527521751,38.8733564 1999-04,1.743624261,37.64165951 1999-05,1.743624261,37.77397289 1999-06,1.718311185,38.13121929 1999-07,1.77601563,38.46672539 1999-08,1.869490137,37.75478868 1999-09,1.921420418,38.53135025 1999-10,1.896108963,38.81560938 1999-11,1.906437961,38.18320193 1999-12,1.937424956,38.00911154 2000-01,1.948100019,38.13488562 2000-02,2.074162173,38.20645826 2000-03,2.28084547,37.81519431 2000-04,2.193878134,38.20370523 2000-05,2.223013302,38.34361783 2000-06,2.426959477,38.50709469 2000-07,2.304198485,37.40928149 2000-08,2.181095486,37.73401965 2000-09,2.299853673,38.11542118 2000-10,2.262944363,37.77650277 2000-11,2.242778086,38.33239722 2000-12,2.136184907,37.79084696 2001-01,2.127992298,37.72240201 2001-02,2.132285491,37.59618686 2001-03,2.075042927,37.89882324 2001-04,2.263136252,38.21060845 2001-05,2.472238093,37.99891255 2001-06,2.358441173,37.73117402 2001-07,2.077169308,38.55878839 2001-08,2.070084829,38.36801337 2001-09,2.20610683,37.69869455 2001-10,1.916761443,38.02272038 2001-11,1.711949056,38.66097964 2001-12,1.591886622,38.24871085 2002-01,1.616332207,38.63855917 2002-02,1.626187891,38.19681438 2002-03,1.814853846,38.68877047 2002-04,2.019049726,38.85006458 2002-05,2.012034265,38.48464649 2002-06,1.998003342,38.53984043 2002-07,2.00797748,38.56406492 2002-08,2.00797748,38.75653116 2002-09,2.012166585,38.79853087 2002-10,2.063158774,38.84469033 2002-11,2.028448835,38.99880881 2002-12,1.984020113,39.03451974 2003-01,2.07226522,39.17464385 2003-02,2.286399293,38.79654235 2003-03,2.395538595,38.63507404 2003-04,2.248251117,37.71577892 2003-05,2.11883556,38.35927605 2003-06,2.110574993,38.12185227 2003-07,2.127393642,38.49415544 2003-08,2.273874414,39.51246181 2003-09,2.356013165,39.36660627 2003-10,2.185120832,39.66836505 2003-11,2.11573032,39.55603251 2003-12,2.070830576,38.98412458 2004-01,2.180588164,38.57173607 2004-02,2.283267656,39.21010491 2004-03,2.4021597,39.52832033 2004-04,2.46477189,39.73439171 2004-05,2.711383107,39.64021528 2004-06,2.697980324,39.1915548 2004-07,2.602195742,38.64984761 2004-08,2.556917003,39.28347877 2004-09,2.546263183,39.56836341 2004-10,2.698525498,39.06282609 2004-11,2.673416789,39.34634879 2004-12,2.493691291,39.719494 2005-01,2.458257666,39.67378481 2005-02,2.560521185,39.72593549 2005-03,2.779470001,39.38047354 2005-04,2.974157805,39.47683692 2005-05,2.870029742,39.72670957 2005-06,2.860918537,39.78424839 2005-07,3.009265744,39.55622706 2005-08,3.262080183,39.32624005 2005-09,3.806405148,38.1626304 2005-10,3.537864085,38.19425147 2005-11,2.946727301,39.09919798 2005-12,2.852043055,39.45380854 2006-01,2.998537816,39.94547356 2006-02,2.955338542,39.81677809 2006-03,3.135759038,39.35285156 2006-04,3.5099478,39.08657705 2006-05,3.7190082,39.24081648 2006-06,3.690042,39.38153234 2006-07,3.783286071,39.57115405 2006-08,3.75076857,39.39937726 2006-09,3.25925405,39.57598872 2006-10,2.857106181,39.73167399 2006-11,2.83467796,39.35991107 2006-12,2.939342993,39.78892942 2007-01,2.825041584,40.03337663 2007-02,2.867003757,40.04198163 2007-03,3.219979682,39.37896883 2007-04,3.54432291,39.7670562 2007-05,3.907214498,39.1641186 2007-06,3.803005765,39.35950287 2007-07,3.672374786,39.60295077 2007-08,3.456496228,39.24612079 2007-09,3.474791021,39.07570755 2007-10,3.464979459,39.10064407 2007-11,3.798968016,39.09217921 2007-12,3.728526793,39.20542632 2008-01,3.745724948,39.73018073 2008-02,3.725150691,39.24613345 2008-03,3.985354525,38.71427287 2008-04,4.222930224,38.94650001 2008-05,4.593806332,38.53427434 2008-06,4.943007861,38.28887544 2008-07,4.916759216,37.85278462 2008-08,4.580928068,38.09865683 2008-09,4.488903163,37.57194369 2008-10,3.710437616,37.15348491 2008-11,2.632598412,37.4471078 2008-12,2.080563509,37.60983244 2009-01,2.194917174,37.8667269 2009-02,2.355957292,38.60297432 2009-03,2.398901324,38.24091975 2009-04,2.511842576,37.6115155 2009-05,2.767567748,37.52869562 2009-06,3.203734513,37.4539863 2009-07,3.082117362,36.94523682 2009-08,3.187162415,36.51651442 2009-09,3.114347094,37.45506665 2009-10,3.099355811,37.53274858 2009-11,3.219522773,37.1024826 2009-12,3.168362581,37.24304039 2010-01,3.285546071,37.46353925 2010-02,3.202487846,37.33740738 2010-03,3.350806105,37.42914671 2010-04,3.424279107,37.79861839 2010-05,3.412471248,37.4342459 2010-06,3.288488728,37.17391648 2010-07,3.275052159,37.192882 2010-08,3.276229389,37.43433003 2010-09,3.245621425,37.20324393 2010-10,3.339075832,37.16525551 2010-11,3.409298247,36.98556147 2010-12,3.56729868,37.54055564 2011-01,3.665412118,37.47211317 2011-02,3.80047813,37.15741921 2011-03,4.209169252,37.46165825 2011-04,4.455691884,36.85932806 2011-05,4.580617824,36.62195753 2011-06,4.320355448,36.83463214 2011-07,4.259312643,36.28820218 2011-08,4.248966134,36.03474968 2011-09,4.215627385,36.00793004 2011-10,4.025681018,35.89665983 2011-11,3.953342768,35.00312081 2011-12,3.819000304,35.38819659 2012-01,3.926074532,35.15059372 2012-02,4.154334679,34.42969056 2012-03,4.459061976,34.56554841 2012-04,4.499147233,35.39386429 2012-05,4.309314593,35.19763855 2012-06,4.087653726,34.97382217 2012-07,3.955744867,34.67719229 2012-08,4.274647112,35.00088773 2012-09,4.421658785,35.13841579 2012-10,4.289095992,35.0495713 2012-11,3.961675495,34.83930868 2012-12,3.804153606,34.49443228 2013-01,3.800202549,34.87869068 2013-02,4.186834775,35.47332329 2013-03,4.235023719,34.6557087 2013-04,4.065472532,34.28171144 2013-05,4.106820109,34.17748086 2013-06,4.122465138,34.63005139 2013-07,4.071985025,35.28199058 2013-08,4.05418886,35.16005403 2013-09,4.008586187,35.19325047 2013-10,3.781332683,35.44022145 2013-11,3.672978706,36.02030315 2013-12,3.711676555,35.60056783 2014-01,3.734817975,35.14195471 2014-02,3.781062773,34.828534 2014-03,3.970446232,35.0337459 2014-04,4.089324414,35.11874859 2014-05,4.105747404,35.11239048 2014-06,4.12326526,35.16952181 2014-07,4.020312646,34.59270085 2014-08,3.886229551,34.70558436 2014-09,3.797930927,34.84103481 2014-10,3.542402592,35.13157568 2014-11,3.261622295,35.9810564 2014-12,2.864394354,36.76185999 2015-01,2.403810936,37.25266677 2015-02,2.505058408,35.82445629 2015-03,2.771785618,35.58737036 2015-04,2.766596578,35.50975293 2015-05,3.034052294,35.72293981 2015-06,3.123926077,36.36421494 2015-07,3.109244588,36.49325066 2015-08,2.94298637,36.33477925 2015-09,2.657972283,35.68049448 2015-10,2.57724785,35.83158606 2015-11,2.440125739,36.27634856 2015-12,2.314880347,36.65293877 2016-01,2.222724839,36.22665427 2016-02,2.022820077,37.05353732 2016-03,2.237852767,37.33051641 2016-04,2.377738044,37.04007496 2016-05,2.544050949,37.28226446 2016-06,2.647057651,36.92211658 2016-07,2.509193611,36.9404793 2016-08,2.443922476,36.75157788 2016-09,2.489933276,36.50067065 2016-10,2.510947008,35.79453856 2016-11,2.442824664,35.80645591 2016-12,2.518397889,35.4311493 2017-01,2.603171857,34.87044513 2017-02,2.558691296,34.83202763 2017-03,2.580931577,36.02616415 2017-04,2.668728292,36.22438475 2017-05,2.642336596,36.21578214 2017-06,2.596942879,36.24575793 2017-07,2.535770498,36.44506385 2017-08,2.619805974,36.30593334 2017-09,2.900274376,36.23734409 2017-10,2.733779939,36.45792317 2017-11,2.793232612,36.13497882 2017-12,2.705618147,35.91626969 2018-01,2.770862119,36.27626178 2018-02,2.806133296,36.5384251 2018-03,2.810282846,36.25575431 2018-04,2.954107245,36.4018793 2018-05,3.071325562,36.26368411 2018-06,3.053845637,35.95243659 2018-07,3.000778394,36.11601877 2018-08,2.98643041,35.75924375 2018-09,2.987455266,36.13349523 2018-10,3.000470232,35.40559107 2018-11,2.789427983,35.36607848 2018-12,2.504979735,35.54409295 2019-01,2.376409671,35.95120462 2019-02,2.432313234,36.39247588 2019-03,2.636615349,35.61756709 2019-04,2.911671892,36.48798472 2019-05,2.977363899,35.84188517 2019-06,2.833852129,36.13551764 2019-07,2.84379923,35.55715921 2019-08,2.726944568,35.64226926 2019-09,2.700753006,35.83586348 2019-10,2.732872807,35.84399952 2019-11,2.701771832,35.72544967 2019-12,2.653615483,35.72235499 2020-01,2.636,35.31596554 2020-02,2.533,35.51304931 2020-03,2.329,35.63946946 2020-04,1.9463627,23.88601196 2020-05,1.969461948,24.99608338 2020-06,2.179363808,29.23390664 2020-07,2.261187412,31.89195515 2020-08,2.261187412,32.28208847 2020-09,2.263177894,32.39023978 2020-10,2.226529487,32.54934795 2020-11,2.178987932,32.16312545 2020-12,2.262185653,30.8447445 2021-01,2.371747311,31.67613607 2021-02,2.535417477,31.80840799 2021-03,2.840216408,32.57063945 2021-04,2.845885958,34.15755922 2021-05,2.969452241,34.08372794 2021-06,3.04764653,34.0677985 2021-07,3.074515603,34.84393344 2021-08,3.09735323,34.95475196 2021-09,3.113529883,34.9327257 2021-10,3.164971235,35.52611627 2021-11,3.26504568,35.50163742 2021-12,3.185547289,35.49639954 2022-01,,33.98252688
State,Price AK,4.156666667 AL,3.777 AR,3.609333333 AZ,4.159 CA,5.088 CO,3.781333333 CT,4.059666667 DC,4.214 DE,4.038666667 FL,3.936 GA,3.916 HI,4.842666667 IA,3.696 ID,3.800666667 IL,4.349 IN,3.992333333 KS,3.681 KY,3.739333333 LA,3.778 MA,3.958 MD,4.067 ME,3.975333333 MI,4.005 MN,3.776333333 MO,3.651 MS,3.661333333 MT,3.796666667 NC,3.959666667 ND,3.705333333 NE,3.676333333 NH,3.919 NJ,4.006666667 NM,3.908333333 NV,4.327 NY,4.162333333 OH,3.892 OK,3.607666667 OR,4.301 PA,4.157 RI,3.991 SC,3.897333333 SD,3.674 TN,3.873333333 TX,3.667333333 UT,3.753333333 VA,3.916333333 VT,3.957333333 WA,4.286 WI,3.777 WV,3.761333333 WY,3.729
State Total Expenditures TotalExpendituresCut Per Capita Expenditures PerCapitaExpendituresCut AK 890.1551999 Below $2,000 1214.942 20%-40% AL 9337.133901 $5,000 - $10,000 1852.651146 Top 20% AR 4458.412019 $5,000 - $10,000 1473.421223 60%-80% AZ 9696.141931 $5,000 - $10,000 1332.561963 40%-60% CA 54063.84518 Above $20,000 1377.849818 40%-60% CO 6765.096688 $5,000 - $10,000 1163.973912 Bottom 20% CT 4401.816334 $5,000 - $10,000 1220.82871 20%-40% DC 358.1623476 Below $2,000 534.5307777 Bottom 20% DE 1601.880769 Below $2,000 1596.478287 Top 20% FL 27963.1041 Above $20,000 1283.822587 20%-40% GA 15608.33569 Above $20,000 1445.274346 60%-80% HI 1527.285045 Below $2,000 1059.472003 Bottom 20% IA 4423.638182 $5,000 - $10,000 1385.383256 40%-60% ID 2560.991071 $2,000 - $5,000 1347.235564 40%-60% IL 14565.65309 $10,000 - $20,000 1149.484175 Bottom 20% IN 9718.16255 $5,000 - $10,000 1427.884803 60%-80% KS 3995.822558 $2,000 - $5,000 1361.632613 40%-60% KY 6506.719691 $5,000 - $10,000 1442.925522 60%-80% LA 6435.673949 $5,000 - $10,000 1391.783853 40%-60% MA 7568.873022 $5,000 - $10,000 1083.632525 Bottom 20% MD 7603.957573 $5,000 - $10,000 1233.381746 20%-40% ME 2042.707634 $2,000 - $5,000 1488.585972 60%-80% MI 13932.27444 $10,000 - $20,000 1386.184104 40%-60% MN 7419.94656 $5,000 - $10,000 1300.059495 20%-40% MO 9195.055439 $5,000 - $10,000 1490.722548 60%-80% MS 5148.378169 $5,000 - $10,000 1745.233645 Top 20% MT 1672.737197 Below $2,000 1514.788668 Top 20% NC 14835.87413 $10,000 - $20,000 1406.089123 60%-80% ND 1264.333405 Below $2,000 1631.50741 Top 20% NE 2677.975919 $2,000 - $5,000 1363.745393 40%-60% NH 2109.996366 $2,000 - $5,000 1519.084607 Top 20% NJ 10821.6653 $10,000 - $20,000 1167.747221 Bottom 20% NM 3086.047349 $2,000 - $5,000 1458.519257 60%-80% NV 3981.521523 $2,000 - $5,000 1266.390878 20%-40% NY 17189.09161 Above $20,000 866.5641764 Bottom 20% OH 14825.98234 $10,000 - $20,000 1258.570539 20%-40% OK 5569.416859 $5,000 - $10,000 1397.020613 60%-80% OR 5185.420513 $5,000 - $10,000 1221.203774 20%-40% PA 15083.57385 Above $20,000 1163.491877 Bottom 20% RI 1113.435735 Below $2,000 1016.270146 Bottom 20% SC 8554.734058 $5,000 - $10,000 1648.087121 Top 20% SD 1441.216832 Below $2,000 1609.621915 Top 20% TN 10550.8369 $10,000 - $20,000 1512.617512 Top 20% TX 40455.71549 Above $20,000 1370.082509 40%-60% UT 3772.666539 $2,000 - $5,000 1130.226122 Bottom 20% VA 12410.79552 $10,000 - $20,000 1436.056704 60%-80% VT 870.9641776 Below $2,000 1349.139795 40%-60% WA 8661.708752 $5,000 - $10,000 1119.272966 Bottom 20% WI 7711.268257 $5,000 - $10,000 1307.901727 20%-40% WV 2321.223593 $2,000 - $5,000 1301.893982 20%-40% WY 1003.850019 Below $2,000 1734.355245 Top 20%
State,Price Less All Taxes,Federal Excise Tax,State Excise Tax,Other State Taxes & Fees CA,4.2225,0.184,0.511,0.1705 HI,4.141766667,0.184,0.16,0.3569 IL,3.569,0.184,0.392,0.204 NV,3.6382,0.184,0.23,0.2748 OR,3.7287,0.184,0.36,0.0283 WA,3.608,0.184,0.494,0 DC,3.692,0.184,0.235,0.103 NY,3.496133333,0.184,0.0805,0.4017 AZ,3.785,0.184,0.18,0.01 PA,3.386,0.184,0,0.587 AK,3.821366667,0.184,0.0895,0.0618 MD,3.522,0.184,0.271,0.09 CT,3.518166667,0.184,0.25,0.1075 DE,3.624666667,0.184,0.23,0 NJ,3.315666667,0.184,0.105,0.402 MI,3.3693,0.184,0.2717,0.18 IN,3.310433333,0.184,0.32,0.1779 RI,3.457,0.184,0.34,0.01 ME,3.491233333,0.184,0.3,0.0001 NC,3.388166667,0.184,0.385,0.0025 MA,3.5086,0.184,0.24,0.0254 VT,3.451933333,0.184,0.121,0.2004 FL,3.3165,0.184,0.04,0.3955 NH,3.4967,0.184,0.222,0.0163 VA,3.388333333,0.184,0.262,0.082 GA,3.3565,0.184,0.287,0.0885 NM,3.535533333,0.184,0.17,0.0188 SC,3.445833333,0.184,0.26,0.0075 OH,3.3229,0.184,0.385,0.0001 TN,3.415333333,0.184,0.26,0.014 ID,3.286666667,0.184,0.32,0.01 MT,3.280166667,0.184,0.325,0.0075 CO,3.377333333,0.184,0.22,0 LA,3.3939,0.184,0.2,0.0001 AL,3.2799,0.184,0.28,0.0331 WI,3.264,0.184,0.309,0.02 MN,3.286333333,0.184,0.285,0.021 WV,3.220333333,0.184,0.205,0.152 UT,3.250233333,0.184,0.319,0.0001 KY,3.295333333,0.184,0.246,0.014 WY,3.305,0.184,0.23,0.01 ND,3.291333333,0.184,0.23,0 IA,3.212,0.184,0.3,0 KS,3.2567,0.184,0.24,0.00025 NE,3.235333333,0.184,0.248,0.009 SD,3.19,0.184,0.28,0.02 TX,3.283333333,0.184,0.2,0 MS,3.289433333,0.184,0.18,0.0079 MO,3.2678,0.184,0.195,0.0042 AR,3.177333333,0.184,0.245,0.003 OK,3.223666667,0.184,0.19,0.01
State Elasticity PerCapitaExpenditureChange PerCapitaConsumptionChange AK Elasticity=0.07 -40.11965361 0.7245544 AL Elasticity=0.07 -67.34564726 1.338152254 AR Elasticity=0.07 -56.05596058 1.165410124 AZ Elasticity=0.07 -43.97893135 0.793807909 CA Elasticity=0.07 -37.15268671 0.548420307 CO Elasticity=0.07 -42.26293894 0.838801446 CT Elasticity=0.07 -41.27991278 0.763272881 DC Elasticity=0.07 -17.41042228 0.310162654 DE Elasticity=0.07 -54.26322049 1.008539347 FL Elasticity=0.07 -44.77766808 0.853887553 GA Elasticity=0.07 -50.66702295 0.971115258 HI Elasticity=0.07 -30.01844265 0.465506964 IA Elasticity=0.07 -51.46697888 1.044989338 ID Elasticity=0.07 -48.6674637 0.961014244 IL Elasticity=0.07 -36.27516152 0.626224466 IN Elasticity=0.07 -49.09765217 0.923092945 KS Elasticity=0.07 -50.79139263 1.035461987 KY Elasticity=0.07 -52.98163983 1.063313685 LA Elasticity=0.07 -50.57924827 1.004740102 MA Elasticity=0.07 -37.58469378 0.712748484 MD Elasticity=0.07 -41.62896619 0.768342793 ME Elasticity=0.07 -51.40434857 0.97058298 MI Elasticity=0.07 -47.51261576 0.890474984 MN Elasticity=0.07 -47.26677769 0.939352149 MO Elasticity=0.07 -56.06498231 1.152335667 MS Elasticity=0.07 -65.4511529 1.341469762 MT Elasticity=0.07 -54.77796131 1.082811748 NC Elasticity=0.07 -48.74818887 0.924062707 ND Elasticity=0.07 -60.45736318 1.224447965 NE Elasticity=0.07 -50.93497088 1.039703205 NH Elasticity=0.07 -53.21370993 1.019148069 NJ Elasticity=0.07 -40.00881404 0.749528699 NM Elasticity=0.07 -51.23193399 0.983863443 NV Elasticity=0.07 -40.16818933 0.696947129 NY Elasticity=0.07 -28.57650621 0.515386297 OH Elasticity=0.07 -44.39459126 0.856126122 OK Elasticity=0.07 -53.17394654 1.106001858 OR Elasticity=0.07 -38.96967444 0.680228937 PA Elasticity=0.07 -38.41758549 0.693759841 RI Elasticity=0.07 -34.95603697 0.657433095 SC Elasticity=0.07 -58.0545494 1.118023447 SD Elasticity=0.07 -60.15658869 1.228715742 TN Elasticity=0.07 -53.61366841 1.038879622 TX Elasticity=0.07 -51.29761646 1.04966762 UT Elasticity=0.07 -41.34462725 0.826679026 VA Elasticity=0.07 -50.33958279 0.964757449 VT Elasticity=0.07 -46.80144886 0.887682251 WA Elasticity=0.07 -35.84229709 0.627823447 WI Elasticity=0.07 -47.54348306 0.944684944 WV Elasticity=0.07 -47.5227927 0.948195356 WY Elasticity=0.07 -63.85940854 1.285165745 AK Elasticity=0.4 -13.45628404 2.132260092 AL Elasticity=0.4 -22.60921876 3.937990918 AR Elasticity=0.4 -18.82804045 3.429635508 AZ Elasticity=0.4 -14.75062303 2.336063276 CA Elasticity=0.4 -12.43980567 1.613922619 CO Elasticity=0.4 -14.18830785 2.468472826 CT Elasticity=0.4 -13.84853364 2.246203051 DC Elasticity=0.4 -5.838778496 0.912764381 DE Elasticity=0.4 -18.20506376 2.967987221 FL Elasticity=0.4 -15.02647465 2.512869083 GA Elasticity=0.4 -17.00367946 2.857853473 HI Elasticity=0.4 -10.05495339 1.369920493 IA Elasticity=0.4 -17.28233893 3.075254338 ID Elasticity=0.4 -16.33755034 2.828127634 IL Elasticity=0.4 -12.16179307 1.842889144 IN Elasticity=0.4 -16.47387865 2.716530666 KS Elasticity=0.4 -17.05621044 3.047216705 KY Elasticity=0.4 -17.78878904 3.129180272 LA Elasticity=0.4 -16.98037251 2.956806585 MA Elasticity=0.4 -12.6119668 2.097516967 MD Elasticity=0.4 -13.96539255 2.261123076 ME Elasticity=0.4 -17.24856913 2.856287056 MI Elasticity=0.4 -15.941556 2.620540667 MN Elasticity=0.4 -15.86838793 2.764379181 MO Elasticity=0.4 -18.82876063 3.39115925 MS Elasticity=0.4 -21.98033559 3.947753871 MT Elasticity=0.4 -18.38902759 3.186560286 NC Elasticity=0.4 -16.35793557 2.719384539 ND Elasticity=0.4 -20.30072539 3.603375441 NE Elasticity=0.4 -17.10465422 3.059698002 NH Elasticity=0.4 -17.85820328 2.999207175 NJ Elasticity=0.4 -13.42380682 2.205755886 NM Elasticity=0.4 -17.19359623 2.895369562 NV Elasticity=0.4 -13.46760169 2.051015836 NY Elasticity=0.4 -9.584546549 1.516708245 OH Elasticity=0.4 -14.89958421 2.519456872 OK Elasticity=0.4 -17.86012009 3.254805469 OR Elasticity=0.4 -13.06647341 2.001816586 PA Elasticity=0.4 -12.88539427 2.041636103 RI Elasticity=0.4 -11.72893933 1.934731679 SC Elasticity=0.4 -19.48383371 3.290183287 SD Elasticity=0.4 -20.20153401 3.615934898 TN Elasticity=0.4 -17.99452962 3.057274315 TX Elasticity=0.4 -17.22688178 3.089021852 UT Elasticity=0.4 -13.88107986 2.432798275 VA Elasticity=0.4 -16.8937774 2.839143351 VT Elasticity=0.4 -15.70477862 2.612322053 WA Elasticity=0.4 -12.01824889 1.847594716 WI Elasticity=0.4 -15.9612544 2.780072834 WV Elasticity=0.4 -15.95499132 2.790403477 WY Elasticity=0.4 -21.44165844 3.782059194