Minimum price laws are intended to prevent tobacco retailers from offering lower prices to draw customers into their stores and eroding the price increases achieved through tobacco excise taxes. Half of the states plus the District of Columbia have minimum price laws for cigarettes.
| State | State Minimum Price Law | County/ City/ Local Minimum Price Law | Description | Last Updated |
|---|---|---|---|---|
| Alaska | Cigarette Presumptive Minimum Prices |
Updated January 25, 2022. List of price per carton by brand for statewide sale and individual cities. Minimum Price = 1.02(M - D + T), M = the manufacturer's list price; D = trade discounts; T = the full value of all cigarette taxes. |
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| Arkansas | Arkansas | Minimum wholesale and retail cigarette prices twenty cigarettes per package - ten packages per carton. | ||
| California | Sonoma County | The minimum price per pack of cigarettes and cigars will be $7.00 | ||
| Colorado | Cigarette Tobacco and Nicotine Products Tax | January 01, 2021 - July 1, 2024, minimum price of $7 per package of 20 cigarettes, After July 1, 2024 the minimum price per 20 cigarettes will be $7.50. | ||
| Connecticut | Minimum Pricing Laws | The retail price of cigarettes per pack without taxes is $4.01. | ||
| Delaware | Delaware | Delaware has a minimum price law requiring cigarettes be sold at or above a minimum price for wholesale purposes only. The retail price of cigarettes is not affected by this statute. | ||
| Indiana | Minimum Retail and Wholesale Pricing by Brand | List of brands on minimum price by pack and carton. | ||
| Iowa | Current Minimum Legal Price List on Cigarettes | Minimum price table by brand and by pack or carton. | ||
| Louisiana | Louisiana Office of Alcohol and Tobacco Control | Minimum Price List by brand then by carton or pack. | 11/16/23 | |
| Maryland | Cigarette Sales Below Cost Act |
Cigarette wholesaler minimum price calculator. The Cigarette Sales Below Cost Act prohibits retailers and wholesalers from selling cigarettes at prices below cost to lessen competition.The lowest approved minimum markup is 1.65%, effective May 1, 2021 until April 30, 2022, or until a lower percentage is approved, whichever is earlier. |
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| Massachusetts | Cigarette Minimum Retail Price | The Cigarette minimum retail price list is based on cigarettes delivered by the wholesaler and does not include the 6.25 percent sales tax. Brands of cigarettes held in current inventory may be sold at the new presumptive minimum prices for those brands. | ||
| Minnesota | Cigarette Vendors |
Minimum price list for known manufacturers. Calculation of minimum price for unlisted brands: Wholesale Carton Price: Manufacturer Price + $37.32 (cigarette stamp fee & sales tax) + $5.00 (Non-Settlement Fee as applicable) + $2.03 (Wholesale Cost of Doing Business) = Wholesale Price. Retail Carton Price: Wholesale Price + 8% (Retail Cost of Doing Business) = Retail Price. |
11/16/23 | |
| Mississippi | Minimum Cigarette Price Calculation Worksheet | Law: It shall be unlawful for any wholesaler or retailer, with intent to injure competitors or destroy or substantially lessen competition, to advertise, offer to sell, or sell, at retail or wholesale, cigarettes at less than cost to such wholesaler or retailer, as the case may be. | ||
| Montana | Cigarette Minimum Pricing | Minimum prices given per brand, for manufacturer's sales price, wholesale's price and retail's sales price. | ||
| Nebraska | Minimum Selling Price of Cigarette Brands |
Minimum prices given per brand and manufacturer billed cost, carton cost, wholesale carton, retail carton, and retail package price. Law: All wholesalers and retailers who sell cigarettes in this state are required to use the new minimum selling prices on all cigarettes, including cigarettes in their inventory.
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| New Jersey | New Jersey Division of Taxation Minimum Legal Prices on Cigarettes |
The minimum prices by brand for wholesale and retail carton/pack. Law: The law states that any sales tax that is assessed on cigarettes will be based on the minimum price or the price for which the pack was sold, whichever is higher. |
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| New York | Minimum Wholesale and Retail Cigarette Prices | New York City | Document lists wholesale and retail prices per carton/pack for wholesalers and retailers for both inside New York city and price statewide outside the city. | 11/16/23 |
| Ohio | Minimum Cigarette Prices | Cuyahoga County | Minimum price calculators given for state level and Cuyahoga county. Includes wholesale delivered, wholesale cash & carry and retail prices. | |
| Oklahoma | Cost to the Wholesaler | In the absence of proof of a lesser cost of doing business by the wholesaler making the sale, the "cost of doing business by the wholesaler" shall be presumed to be two per centum (2%) of the "basic cost of cigarettes and tobacco products" to the wholesaler, plus cartage to the retail trade, if performed or paid for by the wholesaler, which cartage cost, in the absence of proof of a lesser cost, shall be deemed to be three-fourths of one per centum (3/4 of 1%) of the "basic cost of cigarettes and tobacco products" to the wholesaler. | ||
| Pennsylvania | Cost of the Retailer | The cost of the retailer is 7%. The “Cost of the Retailer” is defined as the basic cost of cigarettes to the retailer plus the cost of doing business by the retailer in excess of the basic cost of cigarettes. | ||
| Rhode Island | Cigarette Minimum Prices | Minimum price per carton/pack for retailers and wholesalers. Retail minimum prices do no include the 7% Rhode Island sales tax. | ||
| South Dakota | Retailer Information | State law sets a minimum price for cigarette sales. The minimum price is the price the retailer paid the wholesaler/distributor plus 8%. | 11/16/23 | |
| Tennessee | Minimum Cigarette Selling Price | The markup is 15 percent, beginning July 1, 2017. | ||
| Wisconsin | Cigarette Multiple Traders | In the absence of proof of a lesser cost of doing business, a wholesaler's markup is at least 3% and a retailer's markup is at least 6%, making the total compounded markup for cigarettes sold under this rule at least 9.18%. |