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tobacco tax map

 

Tobacco Excise Tax Rates 
State / Localities Tax Type Tax Rate Tax Basis Last Updated
Alabama

Cigarette

$0.675/pack of 20

Quantity 01/04/24

$0.84375/pack of 25

Cigar

$0.0405/per Cigar Quantity 01/04/24

Little Cigar/Filtered Cigars

$0.04/10 Cigars (Weighing Not More than 3lbs Per 1000)  Quantity 01/04/24

Filtered Cigar

$0.015/per (Incl. Filtered Cigars Weighing More than 3lbs per 1000) Quantity 01/04/24

Smoking Tobacco & Cigar Wrappers

$0.04/ Weight≤1 1/8oz or

Weight 01/04/24

$0.10/ 1 1/8oz <Weight≤2oz or

$0.16/ 2oz<Weight≤3oz or

$0.21/ 3oz<Weight≤4oz or

Additional $0.06/oz Weight>4oz

Chewing Tobacco

$0.015/oz Weight 01/04/24

Moist Snuff

$0.01/ Weight<5/8oz

Weight 01/04/24

$0.02/ 5/8oz<Weight≤1 5/8oz or

$0.04/ 1 5/8oz<Weight≤2 1/2oz or

$0.06/ 2 1/2oz<Weight≤5oz or

$0.07/ 3oz<Weight≤5oz or

$0.08/ 5oz<Weight≤6oz or

Additional $0.12/oz After 6oz

Alaska Cigarette

$0.10/cigarette + Additional $0.0125/cigarette for NPM

Quantity 01/04/24

$2/pack of 20 + Additional $0.25/ pack for NPM

OTP

75% Wholesale Cost 01/04/24
Arizona Cigarette

$2/pack of 20

Quantity 01/04/24

$2.50/pack of 25

Little Cigar

$0.441/20 (Cigars Weigh≤3lbs/1000 Cigars)

Quantity 01/04/24
Cigar

$0.218/per if Retail More than $0.05/Each or 

Quantity 01/04/24

$0.218/per 3 if No More than $0.05/Each

OTP

$0.223/oz

Weight 01/04/24
Cavendish Plug or Twist

$0.055/oz

Weight 01/04/24
Arkansas Cigarette

$1.15/pack ($11.50/Carton, $57.50/1000 Cigarettes)

Quantity 01/04/24
OTP

68% Manufacturer's Invoiced Selling Price

Cost 01/04/24
Premium Cigar

$0.50/Premium Cigar + 2% of Manuf. Price (Price≥$0.7576/Cigar)

Quantity 01/04/24
California OTP

56.32% of Wholesale Cost

Cost 01/19/24

Cigarette

$0.1435/cigarette ($2.87/Pack of 20) Quantity 01/019/24

Electronic Cigarette

12.5% of Retail Sales Price (Excluding Sales and Use Tax) Cost 01/19/24
Colorado Cigarette

$.0645/each (Modified Risk)

Quantity 01/04/24

$.097/each (Not Modified Risk)

OTP

50% (Not Modified Risk)

Cost 01/04/24

35% (Modified Risk)

Moist Snuff

$1.48/1.2oz or $1.23/oz

Weight 01/04/24
Electronic Cigarette

50% of Manufacturer's List Price (Not Modified Risk) 

Cost 01/04/24

25% of Manufacturer's List Price (Modified Risk)

Chewing Tobacco

50% of Manufacturer's List Price (Including Pipe Tobacco)

Cost 01/04/24
Connecticut OTP

50% of Wholesale

Cost 01/05/24
Moist Snuff

$3/oz

Weight 01/05/24
Cigar

50% of Wholesale Price Up to $0.5/cigar

Cost 01/05/24
Cigarette

$4.35/pack

Quantity 01/05/24
Electronic Cigarette Open

10% of Wholesale Price

Cost 01/05/24
Electronic Cigarette Cartridge No Refill

$0.40/mL

Volume 01/05/24
Delaware Moist Snuff

$0.92/oz

Weight 01/05/24
OTP

30% of Wholesale Price

Cost 01/05/24
Cigarette

$2.10/pack

Quantity 01/05/24
Electronic Cigarette

$0.05/mL

Volume 01/05/24
District of Columbia OTP

79% of Wholesale Sales of Other Tobacco Products

Cost 01/05/24
Cigarette

$5.02/pack of 20

Quantity 01/05/24
Little Cigar

$.2510/each

Quantity 01/05/24
Florida OTP

25% of Wholesale Price

Cost 01/05/24
Cigarette

$0.339/pack of 20, $0.42375/Pack of 25

Quantity 01/05/24
Georgia Large Cigars

23%Wholesale if Weight > 3lbs/1000

Cost 01/05/24
Little Cigars

$.0025/each if Weight ≤ 3lbs/1000 cigars

Quantity 01/05/24
OTP

10% of Wholesale Price

Cost 01/05/24
Cigarette

$0.37/pack of 20

Quantity 01/05/24

$.4625/pack of 25

Electronic Cigarette No-Refill

$0.05/mL

Volume 01/05/24
Electronic Cigarette Refill

7% (Incl. Single-Use)

Cost 01/05/24
Hawaii Little Cigar $0.16/per Quantity

01/05/24

Cigar 50% of Wholesale Price Cost

01/05/24

OTP 70% of Wholesale Price Cost

01/05/24

Cigarette $3.20/pack Quantity

01/05/24

Idaho OTP 40% of Wholesale Price Cost

01/05/24

Cigar 40% of the Wholesale Price or 50 Cents per Cigar, whichever is Lower Cost/Quantity

01/05/23

Cigarette $0.57/pack of 20 Quantity

01/05/24

Illinois Moist Snuff $0.30/oz

Weight

01/05/24

Cigarette $2.98/Pack

Quantity

01/05/24

Roll Your Own $0.149/cigarette

Quantity

01/05/24

OTP 36% of Wholesale Price

Cost

01/05/24

Electronic Cigarette 15% of Wholesale Price

Cost

01/05/24

Little Cigar $2.98/pack of 20

Quantity

01/05/24

Indiana

OTP

24% of Wholesale Price

Cost 01/05/24

Cigarette

$0.995/pack of 20

Quantity 01/05/24

$1.24375/pack of 25

Moist snuff

$0.40/oz

Weight 01/05/24

Closed System Cartridges

15% of Wholesale Price Cost 01/05/24

Electronic Cigarette Tax

15% of the Gross Retail Income Cost 01/05/24
Iowa

Cigar

50% of Wholesale Price Up to $0.50/per Cigar Cost/Quantity 01/05/24

Moist Snuff

$1.19/oz Weight 01/05/24

OTP

50% of Wholesale Price Cost 01/05/24

Cigarette

$1.36/pack (Incl. Little Cigars)

Quantity 01/05/24

$1.70/pack of 25

Quantity 01/05/24
Kansas

OTP

10% of Wholesale Price Cost 01/05/24
Cigarette

$1.29/pack of 20

Quantity 01/05/24

$1.61/pack of 25

Quantity 01/05/24

Electronic Cigarette Liquid

$0.05/mL Volume 01/05/24
Kentucky

Moist Snuff

$0.19/1-1.5oz Weight 01/08/24
Chewing tobacco

$0.19/Weight<4oz

Weight 01/08/24

$0.40/.5Lb Unit (4oz<=Weight<8oz)

$0.65/lb (8oz<Weight<16oz)

$0.65/16oz+$0.19/4oz After

OTP

15% of Actual Price of Product Sold

Weight 01/08/24
Cigarette

$1.10/pack and Fee of $0.003/pack for CEA

Quantity 01/08/24
Electronic Cigarettes No-Refill

$1.50/cartridge

Quantity 01/08/24
Electronic Cigarettes Refill

15% of Price Product is Sold at

Cost 01/08/24
Louisiana Cigar

8% of Net Invoice Price when Price ≤ $120/1000 

Quantity or Cost 01/08/24

20% of Net Invoice Price when Price> $120/1000

Smoking Tobacco

33% Manufacturer's Net Invoice Price

Cost 01/08/24
OTP

20% Manufacturer's Net Invoice Price

Cost 01/08/24
Cigarette

$1.08/pack

Quantity 01/08/24
Electronic Cigarette

$0.15/ml

Volume 01/08/24
Maine Chewing Tobacco

$2.02/oz

Weight 01/08/24
Moist Snuff

$2.02/oz

Weight 01/08/24
OTP

43% of Wholesale Price

Cost 01/08/24
Cigarette

$2.00/pack of 20 or $2.50/pack of 25

Quantity 01/08/24
Electronic Cigarette

43% of Wholesale Price

Cost 01/08/24
Maryland Cigar

70% of Wholesale Price

Cost 01/08/24
Premium Cigar

15% of Wholesale Price

Cost 01/08/24
OTP

53% of Wholesale Price

Cost 01/08/24
Cigarette

$3.75/pack

Quantity 01/08/24
Electronic Cigarette Liquid

60% Sales Tax≤ 5ml

Cost 01/08/24
Electronic Cigarette

12% Sales Tax

Cost 01/08/24
Pipe Tobacco

30% of Wholesale Price

Cost 01/08/24
Massachusetts Cigar

40% of Wholesale Price

Cost 01/08/24
Smokeless Tobacco

210% of Wholesale Price

Cost 01/08/24
OTP

40% of Wholesale Price

Cost 01/08/24
Cigarette

$3.51/pack of 20

Quantity 01/08/24
Electronic Cigarette

75% of Wholesale Price

Cost 01/08/24
Michigan Premium Cigar

$0.50/per When Wholesale Price≥ $1.5625

Quantity 01/08/24

32% When Wholesale Price <$1.5625

Cost 01/08/24
OTP

32% of Wholesale Price

Cost 01/08/24
Cigarette

$2.00/pack of 20

Quantity 01/08/24
Minnesota Premium Cigar

95% or $0.50/per Cigar (Lesser of)

Cost 01/08/24
Moist Snuff

95% of Wholesale Price or $3.04/containter Weight≤1.2 oz (whichever is Greater)

Weight 01/08/24

95% of Wholesale Price or $3.04 Multiplied by oz then Divided by 1.2 when Weight>1.2 oz (whichever is Greater)

OTP

95% of Wholesale Price

Cost 01/08/24
Cigarette

$3.04/pack + Sales Tax $.739 for Settlement Brands

Quantity 01/08/24

$3.04/pack + Sales Tax $.739 + $.50 Fee for Non Settlement Brands

Mississippi NSM Fee

$0.0207/per Cigarette

Quantity 01/08/24
OTP

15% of Manufacturer's List Price

Cost 01/08/24
Cigarette

$0.68/pack

Quantity 01/08/24
Missouri OTP

10% of Manufacturer's Invoice Price

Cost 01/08/24
Cigarette

$0.17/pack of 20 + $.05/pack in St. Louis and Jackson County

Quantity 01/08/24

$.2125/pack of 25 + $.05/pack in St. Louis and Jackson County

Montana Moist Snuff

$0.85/oz

Weight 01/08/24
OTP

50% of Wholesale Price

Cost 01/08/24
Premium Cigars

50% of Wholesale Price or $0.35/each whichever is Less

Cost 01/08/24
Cigarette

$1.70/pack of 20

Quantity 01/08/24
Nebraska OTP

20% of Purchase Price or

Cost 01/08/24

20% of the Price at which a First Owner Sells the Items to Others

Moist Snuff

$0.44/oz

Weight 01/08/24
Cigarette

$0.64/pack of 20

Quantity 01/08/24

$0.80/pack of 25

Electronic Cigarette

$0.05/ml ≤ 3ml

Volume 01/08/24

10% of Purchase Price if Volume> 3ml

Nevada OTP

30% of Wholesale Price

Cost 01/08/24
Cigarette

$1.80/pack of 20  

Quantity 01/08/24

$2.25/pack of 25

Electronic Cigarette

30% of Wholesale Price

Cost 01/08/24
Premium Cigars

30% of Wholesale Price or

Cost 01/08/24

$.50/ea when 30% of Wholesale Price is More than $.50/ea or

$.30/ea when 30% of Wholesale Price is Less than $.30/ea

New Hampshire Little Cigars and Cigarettes

$1.78/pack of 20 or

Quantity 01/08/24

$2.23/pack of 25

OTP

65.03%

Cost 01/08/24
Electronic Cigarette No-Refill

$0.30/ml

Volume 01/08/24
Electronic Cigarette Refill

8%

Cost 01/08/24
New Jersey

Moist Snuff

$0.75/oz Weight 01/08/24

OTP

30% of Wholesale Price Cost 01/08/24

Cigarette

$2.70/pack

Quantity 01/08/24

Electronic Cigarette Refill

10% of Retail Sales Price Cost 01/08/24

Electronic Cigarette No-Refill

$0.10/ml Volume 01/08/24
New Mexico OTP

25% of the Value of the Tobacco Product 

Cost 01/09/24
Cigars

25% of Product Value if Cost ≤ $1.99

Cost 01/09/24

$0.50/cigar if Cost > $2.00

Quantity 01/09/24

Little Cigars

$0.10/little cigar Quantity 01/09/24
Cigarette

$1.66/pack of 5,10, 20

Quantity 01/09/24

$2.075/pack of 25

Electronic Cigarette No-Refill

$0.50/cartridge Quantity 01/09/24

Electronic Cigarette Refill

12.50% Cost 01/09/24

Electronic Cigarette

25% Cost 01/09/24
New York

Little Cigar

$5.35/pack of 20 Quantity 01/09/24

Moist Snuff

$2/container of 1oz or Less

Weight 01/09/24

$2/container+ Fractional Amount Over 1oz

OTP

75% of Wholesale Price Cost 01/09/24

Cigarette

$5.35/pack of 20 Quantity 01/09/24

Electronic Cigarette

20% of Retail Price Cost 01/09/24
New York City

Chewing Tobacco

$0.80/1.2oz + $0.20/ea .3oz over 1.2oz Weight 01/09/24

Moist Snuff

$0.80/0.32oz + $0.20/0.08oz after Weight 01/09/24

Pipe Tobacco

$0.25/1.5oz + $0.05/0.3 oz after Weight 01/09/24

Cigar

$0.80/per or + $0.175 for additional Quantity 01/09/24

Little Cigar

$1.09/pack Quantity 01/09/24

Shisha

$1.70/3.5oz + $.34/.7oz after 3.5oz  Weight 01/09/24

Cigarette

$1.50/pack + state = $6.85/pack Quantity 01/09/24
North Carolina

OTP

12.8% of Cost Price Cost 01/09/24

Cigar

12.8% of Cost Price, $0.30/cigar cap Cost 01/09/24

Cigarette

$0.45/pack of 20 Quantity 01/09/24

Electronic Cigarette Liquid

$0.05/mL Volume 01/09/24
North Dakota

Moist Snuff

$0.60/oz Weight 01/09/24

Chewing Tobacco

$0.16/oz Weight 01/09/24

OTP

28% of Wholesale Price Cost 01/09/24

Roll Your Own

Same as Cigarette Rate Quantity 01/09/24
Cigarette

$0.44/pack at <3lbs/thousand

Quantity 01/09/24

$0.46/pack at >3lbs/thousand

Ohio OTP

17% of Wholesale Price

Cost 01/09/24

Premium Cigars

$0.61/ea Quantity 01/09/24

Little Cigars

37% of Wholesale Price Cost 01/09/24

Vapor

$0.10/mL Volume 01/09/24

Cigarette

$1.60/pack of 20 Quantity 01/09/24

Electronic Cigarette Liquid

$0.10/mL (Liquid and Non Vapor Liquid Only) Volume 01/09/24
Ohio Cuyahoga County

Cigarette

$0.345/pack Quantity 01/09/24
Oklahoma

OTP

60% Factory List Price (if not from Manufacturer) Cost 01/17/24

Cigarette

$2.03/pack Quantity 01/17/24
Oregon

Cigar

65% of Wholesale Price w/ Max of $1/cigar Cost 01/17/24

Moist Snuff

$1.80/oz, $2.17/retail Container Min Weight 01/17/24

Electronic Cigarette

65% of Wholesale Price (incl. All Inhalant Products) Cost 01/17/24

OTP

65% of Wholesale Price Cost 01/17/24

Cigarette

$3.33/pack of 20 and Little Cigars when Weight ≤3lbs/1000 Cigars Quantity 01/17/24
Pennsylvania

OTP

$0.55/oz, with $0.66/pkg Minimum Weight 01/17/24

Cigarette and Little Cigars

$2.60/pack of 20 or $.13/stick  Quantity 01/17/24

Electronic Cigarette

40% of Purchase Price from Wholesaler (Includes All e-Cig Products) Cost 01/17/24
Philadelphia, PA

Cigarette

$3.60/pack of 20 $4.50/pack of 25 Quantity 01/17/24
Rhode Island

Cigar

80% of Wholesale Price when the Price is ≤ $.50/ea or $.50/ea when Wholesale Value ≥ $.63 Cost 01/17/24

Moist Snuff

$1/oz + Proportionate Tax on Weight After 1oz when Weight≥ 1.2oz or $1.20/container when Weight < 1.2oz

Weight 01/17/24

OTP

80% Cost 01/17/24

Cigarette

$4.25/pack of 20 Quantity 01/17/24
South Carolina

OTP

5% of the Manufacturer's Price Cost 01/17/24
Cigarette

$0.57/pack of 20

Quantity 01/17/24

$0.7125/pack of 25

South Dakota

OTP

35% of Wholesale Purchase Price Cost 01/17/24

Cigarette

$1.53/pack of 20

Quantity 01/17/24

$1.92/ pack of 25

Tennessee

OTP

6.6% of Wholesale Price Cost 01/17/24

Cigarette

$0.62/pack (Including Little Cigars) Quantity 01/17/24
Texas Cigar

 $.01/10 Cigars Weight≤ 3 lbs/1000 or

Quantity 01/17/24

$7.50/1000 Cigars Weight> 3lbs/ 1000 or

$11/1000 Cigars when Weight. 3lbs/1000 and Contains no Substantial Amount of Non-Tobacco Ingredients or

$15/1000 Cigars when Weight. 3lbs/1000  with a Substantial Amount of Non-Tobacco Ingredients

Roll Your Own

$0.0396976/ Cigarette Stick or 0.09oz of Tobacco Product for NSM or SPM w/ Credit Amendment

Quantity 01/17/24

$0.0108268/ Cigarette Stick or 0.09oz of Tobacco Product for SPM

OTP

$1.22/oz

Weight 01/17/24
Cigarette

$1.41/pack of 20

Quantity 01/17/24

$1.7625/pack of 25

Utah

Moist Snuff

$1.83/oz Weight 01/17/24

Little Cigar

$0.085/per Little Cigar Quantity 01/17/24

OTP

86% Cost 01/17/24

Cigarette

$1.70/pack NPM +$0.35 = $2.05/pack

Quantity 01/17/24

$2.125/pack NPM +$0.4375 = $2.5625/pack

Alternative Nicotine

$1.83/oz Weight 01/17/24

Electronic Cigarette

56% Cost 01/17/24
Vermont

Little Cigar

$3.08/pack of 20 weight ≤ 4.5lbs/1000 sicks Quantity 01/17/24
Cigar

92% of Wholesale Price if Price≤ $2.17/ea

Cost 01/17/24

$2.00/ea when Wholesale Price is >$2.17 and ≤ $9.99/ea

Quantity 01/17/24

$4.00/ea when Wholesale Price is ≥ $10.00/ea

Quantity 01/17/24

Roll Your Own

$0.154/per Cig (1 cig=.0325oz of Tob) or $4.74/oz Quantity 01/17/24

Moist Snuff

$2.57/oz Weight 01/17/24
New Smokeless Tobacco

For Packages in Quantities < 1.2oz the Rate is $3.08/package

Weight 01/17/24

For Packages ≥ 1.2oz the Rate is $2.57/oz

Weight 01/17/24

OTP

92% of Wholesale Price (Including All Liquids) Cost 01/17/24
Cigarette

$3.08/pack of 20

Quantity 01/17/24

$3.85/pack of 25

Electronic Cigarette

92% of Wholesale Price Cost 01/17/24
Virginia

Moist Snuff

$0.36/oz Weight 01/17/24
Loose Leaf

$0.42/ Unit<4oz

Weight 01/17/24

$0.80/ Unit≥ 4oz but ≤8oz

$1.40/ Unit >8oz but ≤ 24oz

$0.42/ Unit>24oz + $0.42/4oz that Exceeds 16oz

OTP

20% of Manufacturer's Sales Price Cost 01/17/24

Cigarette

$0.60/pack Quantity 01/17/24

Roll Your Own

10% Manufacturer's Sales Price Cost 01/17/24

Electronic Cigarette Liquid

$0.066/ml Volume 01/17/24

Heated Tobacco Products

$0.0225/stick Quantity 01/17/24
Washington

Cigar

$0.65/per Cigar Value ≥ $.69 Quantity 01/17/24

Little Cigar

$.15125/Little Cigar (Acetate Integrated Filters) Quantity 01/17/24

Moist Snuff

$2.526/Unit Weight ≤ 1.2oz or

Weight 01/17/24

$2.105/oz Weight > 1.2oz

OTP (Including Cigars less that $0.69)

95% Cost 01/17/24

Cigarette

$3.025/pack of 20

Quantity 01/17/24

$3.78125/pack of 25

Electronic Liquid

$0.09/mL > 5 mL Volume 01/17/24

All Other Vapor Products

$0.27/mL Volume 01/17/24
West Virginia OTP 12% of Wholesale Price Cost 01/17/24
Cigarette

$1.20/pack of 20

Quantity 01/17/24

$1.50/pack of 25

Electronic Cigarette Liquid $0.075/ml Volume 01/17/24
Wisconsin

OTP

71% of Manufacturer's Price Cost 01/17/24

Moist Snuff

100% of Manufacturer's Price Cost 01/17/24

Cigars

71% of Manufacturer's Price or $0.50/per Single Cigar (Whichever is Lesser) Cost 01/17/24

Cigarette

$2.52/pack of 20 Quantity 01/17/24

Electronic Cigarette Liquid

$0.05/ml Volume 01/17/24
Wyoming

Moist Snuff

$.60/unit weight < 1oz/unit or

Quantity 01/17/24

$.60/oz weight ≥ 1oz/unit

OTP

20% Cost 01/17/24

Cigarette

$0.60/pack Quantity 01/17/24

Electronic Cigarette

15% Cost 01/17/24

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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