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The same is true for smoking inside of the home

Specific excise taxes are assessed based on the quantity or weight of the product, while ad valorem excise taxes are assessed based on the value of the product

According to ABC News, the study found that "higher cigarette taxes may be financially hurting low-income smokers rather than making them more likely to quit." Among the 13,000 surveyed in New York State, lower income smokers (those in households making under $30,000) spent 23.6 percent of their income on cigarettes, compared to two percent by higher income New York residents and an average of 14 percent among lower income smokers nationally

The smoking ban applies to, but is not limited to: Restaurants Public and private educational facilities Health care facilities Hotels and motels Retail stores and shopping malls Sports arenas, including enclosed public areas in outdoor arenas Restrooms, lobbies, reception areas, hallways, and other common-use areas Lobbies, hallways, and other common areas in apartment buildings and other multiple-unit residential facilities Child care and adult day care facilities To review the full law, visit the Tennessee Non-Smokers Protection Act PDF

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