We examined several covariates that could alter the associations between changes in cigarette taxation and changes in alcohol consumption, including age, race/ethnicity (Non-Hispanic White, Non-Hispanic Black, Hispanic, and other), education (< high school graduate, high school graduate, ≥ some college), personal income ($0–19,999, $20,000–34,999, $35,000–69,999, $70,000+), marital status (single, married), smoking status (current daily smoker vs. other), baseline alcohol consumption, current nicotine dependence, defined using the AUDADIS-IV (Grant et al., 2001), and change in alcohol price obtained from ACCRA (2007). The ACCRA provides cost of living adjusted, consumption weighted, total price per ounce of ethanol averaged across cities (weighted by city population) in a given state (ACCRA, 2007).