| State |
Cigarette Stamp Allowance |
OTP (Other Tobacco Products) Allowance |
Notes |
Source |
Last Updated |
| Alabama |
4.75% on stamp purchases (wholesalers/jobbers) |
Included in stamp allowance |
Loss of discount if payment not made by due date.
|
revenue.alabama.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Alaska |
Stamps at discount from state — rate varies |
None stated |
|
tax.alaska.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Arizona |
3.52% (stamps purchased at 96.48% of face value) |
None stated |
A.R.S. 42-3458(A)(3). Administrative allowance.
|
azdor.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Arkansas |
2% of tax due (distributors) |
2% of tax due |
|
dfa.arkansas.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| California |
0.85% of total tax value per stamp purchase order (capped at first $1.00 stamp value) |
None for OTP |
Effective April 1, 2017, stamp discount capped at first $1.00 in stamp value.
|
cdtfa.ca.gov |
4/22/26 |
| Colorado |
Tiered: varies by tobacco product type; timely payment discount allowed |
Tiered by product type (moist snuff varies by min tax) |
Discount allowed on quarterly return if paid timely. |
tax.colorado.gov |
4/22/26 |
| Connecticut |
None |
None |
|
portal.ct.gov/DRS; FTA Tobacco Nov 2025 |
4/22/26 |
| Delaware |
None specifically for tobacco |
None |
|
revenue.delaware.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Florida |
1.54% for cigarettes ($1.339/pack × 1.54% = handling allowance) |
None stated |
|
floridarevenue.com; FTA Tobacco Nov 2025 |
4/22/26 |
| Georgia |
3% discount to distributors on cigarette stamps |
None for OTP |
|
dor.georgia.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Hawaii |
None |
None |
|
tax.hawaii.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Idaho |
None |
None |
|
tax.idaho.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Illinois |
1.75% distribution allowance (matches sales tax) |
None for OTP |
|
tax.illinois.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Indiana |
0.5% of tax due |
None |
|
in.gov/dor; FTA Tobacco Nov 2025 |
4/22/26 |
| Iowa |
0.5% of cigarette tax to distributors |
0.5% |
|
revenue.iowa.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Kansas |
None |
None |
|
ksrevenue.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Kentucky |
1% of tax due (distributors) |
1% |
|
revenue.ky.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Louisiana |
None |
None |
|
revenue.louisiana.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Maine |
None |
None |
|
maine.gov/revenue; FTA Tobacco Nov 2025 |
4/22/26 |
| Maryland |
None |
None |
|
taxes.marylandtaxes.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Massachusetts |
None |
None |
|
mass.gov/dor; FTA Tobacco Nov 2025 |
4/22/26 |
| Michigan |
1% discount on cigarette tax stamps |
None for OTP |
|
michigan.gov/treasury; FTA Tobacco Nov 2025 |
4/22/26 |
| Minnesota |
0.5% of tax |
0.5% |
|
revenue.state.mn.us; FTA Tobacco Nov 2025 |
4/22/26 |
| Mississippi |
2% of tax (distributors) |
2% |
|
dor.ms.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Missouri |
None |
None |
|
dor.mo.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Montana |
None (no cigarette stamp) |
None |
Montana does not use a cigarette stamp system.
|
mtrevenue.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Nebraska |
1% of cigarette tax |
1% of OTP tax |
|
revenue.nebraska.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Nevada |
2% stamp discount (stamps purchased at 98% face value) |
None for OTP |
NRS 370.220 — Allowance of discounts for services rendered by dealers. |
tax.nv.gov |
4/22/26 |
| New Hampshire |
None |
None |
|
revenue.nh.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| New Jersey |
2% of cigarette tax (stamp discount) |
None for OTP |
|
nj.gov/treasury/taxation; FTA Tobacco Nov 2025 |
4/22/26 |
| New Mexico |
None |
None |
|
tax.newmexico.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| New York |
5% stamp handling allowance |
None for OTP |
|
tax.ny.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| North Carolina |
0.5% of tax (licensed distributors) |
0.5% |
|
ncdor.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| North Dakota |
None |
None |
|
tax.nd.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Ohio |
3% of cigarette tax |
None for OTP |
|
tax.ohio.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Oklahoma |
2% of cigarette tax (stamps) |
None stated |
|
tax.ok.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Oregon |
None (no cigarette tax in OR) |
None |
Oregon does not tax cigarettes at state level in the same manner; only OTP.
|
oregon.gov/dor; FTA Tobacco Nov 2025 |
4/22/26 |
| Pennsylvania |
1% of tax due |
1% |
|
revenue.pa.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Rhode Island |
None stated |
None stated |
|
tax.ri.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| South Carolina |
0.5% of cigarette tax |
0.5% |
|
dor.sc.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| South Dakota |
None |
None |
|
dor.sd.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Tennessee |
0.5% of cigarette tax |
0.5% |
|
tn.gov/revenue; FTA Tobacco Nov 2025 |
4/22/26 |
| Texas |
2.5% stamping allowance (cigarette distributors); +0.5% if RYO fee also reported (3.0% total) |
None for OTP/cigars (no separate collection fee) |
|
comptroller.texas.gov/taxes/tobacco/ |
4/22/26 |
| Utah |
1% of cigarette tax |
1% |
|
tax.utah.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Vermont |
None |
None |
|
tax.vermont.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Virginia |
None |
None |
|
tax.virginia.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Washington |
0.25% of cigarette tax |
None for OTP |
|
dor.wa.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| West Virginia |
1% of cigarette tax |
1% |
|
tax.wv.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Wisconsin |
0.5% of cigarette tax |
0.5% |
|
revenue.wi.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Wyoming |
0.5% of cigarette tax |
None for OTP |
|
revenue.wyo.gov; FTA Tobacco Nov 2025 |
4/22/26 |
| Dist. of Columbia |
None |
None |
|
otr.cfo.dc.gov; FTA Tobacco Nov 2025 |
4/22/26 |
