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Food: 28 states (Illinois, Missouri, and Tennessee tax food at a reduced rate while Kansas allows for the disabled, elderly and low-income households to receive a refund) Prescription Drugs: 44 states (Illinois taxes them at a reduced rate) Motor Fuels: 31 states (Georgia taxes this at a reduced rate) Services: 25 states (Connecticut taxes certain services, including services to businesses) Clothes: 7 states (Connecticut exempts clothes up to $50 per item, Massachusetts exempts clothes up to $175 per item, and Vermont exempts clothes up to $110 per item) Sales Tax Holidays: 12 states have them

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Manufacturing Sources Some cigarette brands are produced by independent manufacturers rather than multinational tobacco companies

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