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Here are the 10 states with the highest per-pack taxes: New York ($4.35) Connecticut ($3.90) Rhode Island ($3.75) Massachusetts ($3.51) Hawaii ($3.20) Vermont ($3.08) Minnesota ($3.07) Washington ($3.025) California ($2.87) New Jersey ($2.70) And the states with the 10 lowest cigarette taxes: Nebraska (64) Tennessee (62) Wyoming (60) Idaho (57) South Carolina (57) North Carolina (45) North Dakota (44) Georgia (37) Virginia (30) Missouri (17) New York City says that its new proposals will push the city's smoker rate down to 12%, compared to 21.5% in 2002 and 14.3% in 2014