Legal cigarette sales in the state accounted for almost 96 percent of the total tobacco revenue generated to the state in August 2008.[] [32] Michigan Department of Treasury, Michigan Taxes: Tobacco Tax Information [33] Michigan Department of Treasury, Michigan Tobacco Enforcement , (State of Michigan Department of Treasury, November 6, 2006), 3, [34] Mark Stehr, "Cigarette tax avoidance and evasion," Journal of Health Economics 24 (2004): 277
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Canadians pay less for cigarettes than do citizens of most other developed countries as the populous provinces of Ontario and Quebec are those with the lowest taxes
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