The current sample included 10,936 participants from 31 states that increased cigarette taxes between Wave I and Wave II, and 10,537 participants from 15 states in which cigarette taxes remained the same between waves (The Tax Burden on Tobacco, 2009). Four states (Vermont, Rhode Island, Maine, and New Hampshire) were excluded from the analysis as alcohol price data were unavailable (American Chamber Commerce Researchers Association (ACCRA), 2007) across the two waves. The current sample was limited to participants who reported any past-year alcohol use at Wave I.
