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This study was conducted to determine the attributes of Sin Tax Law on the buying behaviors and academic performance of RSU students with smoking habits. It utilized the descriptive method of research in analyzing data and it uses the purposive sampling technique to determine the attributes of sin tax law to the buying behaviors and academic performance of students. Results drawn were number of students who smoked are between ages of 18-19 years old. Most of the respondents are male. Males smoked cigarettes more frequently than female. Majority of the respondents had a general weighted average of 1.75- 2.25. Respondents are aware of on the Sin Tax Law an act restructuring the excise tax on alcohol and tobacco products. The Law significantly affect the buying behavior of the respondents. The prevalence of smoking among college students decreases. Level of awareness of students on Sin Tax Law has significant relationship with their buying behaviors. In addition, the academic performance of the students is not affected by the level of awareness, buying behavior and smoking habits. The implementation of this law must be strictly imposed by the local government and the academe to help in decreasing or even stopping in consumption of cigarettes among college students and to all smokers in the community.

Sin Tax Law Attributes on the Buying Behavior, Smoking Habits and Academic Performance of Students