Pennsylvania ranks third among states for accessing so-called sin taxes. That’s according to an analysis released last Tuesday by the state Independent Fiscal Office. Pennsylvania has a sin tax ratio of point 64 percent on just over five-million-dollars of personal income. The state ranks just below West Virginia and Rhode Island in the report. The I-F-O defines sin taxes as those on gaming, liquor and cigarettes. Pennsylvania also reportedly levies the 14th highest cigarette tax rate in the U.S. at two-dollars and 60 cents per pack.