consumers' switching to roll-your-own has led to a response among certain tax authorities. in the united states, indiana and kentucky tax rolling papers. kentucky set its tax at $0.25 per pack (for up to 32 leaves, larger packs are taxed at $0.0078 per leaf) in 2006 despite complaints from manufacturers. louisiana revised statute 47:338.261 allows up to $1.25 per pack at retail.