Table 3 presents change in alcohol consumption as a function of change in cigarette tax among smokers, stratified by hazardous drinking status at baseline. Similar to Table 2, the coefficients in Table 3 represent the differences in the mean change values between tax change groups. Regardless of tax group, hazardous drinking smokers at baseline typically reduced their alcohol consumption, while those who were not hazardous drinkers maintained or increased their consumption. In the subset of hazardous drinking smokers, males who experienced increases in cigarette taxes had greater reductions in typical quantity of alcohol consumption than those without tax increases. Among male smokers who did not drink hazardously at Wave I, those who experienced cigarette tax increases experienced smaller increases in quantity of alcohol consumption than did those who were not exposed to cigarette tax increases. Regardless of hazardous drinking status, increases in cigarette taxes were not significantly associated with changes in frequency of alcohol consumption or binge drinking among male smokers, nor with changes in any drinking outcomes among female smokers.