In Iowa, the sales tax on cigarettes is $1.36 per pack — that’s 18th in the nation.

Missouri, meanwhile, taxes cigarettes at 17 cents per pack — 50th in the nation, including Washington, D.C. New Jersey ranks first in the nation with a $2.57 per pack tax, while South Carolina has the cheapest smokes in the country with a 7-cent per pack tax.

According to a recent report from the Iowa Department of Revenue, the number of cigarettes sold has decreased by 36 percent in the last year.

The IDR estimates that nearly 3.2 billion in cigarettes were sold from last March 2007 to March 2008, down from the 5 billion cigarettes sold between March 2006 to March 2007.

Meanwhile, Missouri cigarette revenues have slightly increased.

From July 2006 through February 2007, the state made nearly $63.9 million on cigarette sales. Then from July 2007 through February 2008, they made $65.1 million.

A Missouri Department of Revenue spokesman told the Courier that it’s hard to determine how much of the increase is due to Iowans crossing into Missouri to purchase cigarettes. The agency does not measure sales via county or region, just statewide.