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New York ($11.90): $12.50 = +5% Methodology: As we did last year: a gas station was rung up in the most populous city in every state and asked for the price of a pack of Marlboro Reds with tax

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This would require having the correct intellectual property permissions in place, which may be collectable items, a reflection perhaps of the days when cigarette packets contained a series of collectable cards that were sometimes sport related

In addition to state excise taxes, a tax of $0.34 per pack is imposed by the federal government, which will increase to $0.39 per pack on January 1, 2002

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