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How the Calculation Works The cost of smoking is calculated using a straightforward formula: Cost per cigarette = Price per pack Cigarettes per pack Daily cost = Cost per cigarette Cigarettes per day Yearly cost = Daily cost 365 Example Calculation If you smoke 20 cigarettes per day and a pack of 20 costs $8.50 : Cost per cigarette: $8.50 20 = $0.425 Daily cost: $0.425 20 = $8.50 Monthly cost: $8.50 30.44 = $258.74 Yearly cost: $8.50 365 = $3,102.50 10-year cost: $31,025.00 How Much Does Smoking Cost on Average

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Chronic cigarette smoking has been linked to decreased sperm quality and reduced testosterone levels due to the toxic effects of smoke on the reproductive system

Bannasch, P., 1986

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Cigarette Competition: Shopping and Smuggling Looking at Georgia and the neighboring states cigarette taxes (see map), it is obvious that a $1 per pack increase will put the state at a comparative disadvantage for cigarette sales