Tobacco Tax Rates by State

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 07/12/24
$0.84375/pack of 25 Quantity 07/12/24
Cigar $0.0405/per cigar Quantity 07/12/24
Little Cigar/Filtered Cigars $0.04/10 cigars (weighing not more than 3lbs per 1000)  Quantity 07/12/24
Filtered Cigar $0.015/per (including filtered cigars weighing more than 3lbs per 1000) Quantity 07/12/24
Smoking Tobacco & Cigar Wrappers $0.04/ weight ≤1 1/8oz  Weight 07/12/24
$0.10/ 1 1/8oz < weight ≤ 2oz Weight 07/12/24
$0.16/ 2oz < weight ≤ 3oz Weight 07/12/24
$0.21/ 3oz < weight ≤ 4oz Weight 07/12/24
additional $0.06/oz weight > 4oz Weight 07/12/24
Chewing Tobacco $0.015/oz Weight 07/12/24
Moist Snuff $0.01/ weight < 5/8oz Weight 07/12/24
$0.02/ 5/8oz < weight ≤ 1 5/8oz Weight 07/12/24
$0.04/ 1 5/8oz < weight ≤ 2 1/2oz Weight 07/12/24
$0.06/ 2 1/2oz < weight ≤ 5oz Weight 07/12/24
$0.07/ 3oz < weight ≤ 5oz Weight 07/12/24
$0.08/ 5oz < weight ≤ 6oz Weight 07/12/24
additional $0.12/oz after 6oz Weight 07/12/24
Alaska Cigarette $0.10/cigarette + additional $0.0125/cigarette for NPM Quantity 07/12/24
$2/pack of 20 + additional $0.25/pack for NPM Quantity 07/12/24
OTP 75% wholesale Cost 07/12/24
Arizona Cigarette $2/pack of 20 Quantity 07/12/24
$2.50/pack of 25 Quantity 07/12/24
Little Cigar $0.441/20 (cigars weighing ≤ 3lbs/1000 cigars) Quantity 07/12/24
Cigar $0.218/per cigar if retail more than $0.05/Each Quantity 07/12/24
$0.218/per 3 if not more than $0.05/Each Quantity 07/12/24
OTP $0.223/oz Weight 07/12/24
Cavendish Plug or Twist $0.055/oz Weight 07/12/24
Arkansas Cigarette $1.15/pack Quantity 07/12/24
$11.50/carton Quantity 07/12/24
$57.50/1000 cigarettes Quantity 07/12/24
OTP 68% of manufacturer's invoiced selling price Cost 07/12/24
Premium Cigar $0.50/premium cigar + 2% of manufacturer's invoiced selling price (price ≥ $0.7576/cigar) Quantity 07/12/24
California OTP 52.92% of wholesale Cost Cost 07/12/24
Cigarette $0.1435/cigarette Quantity 07/12/24
$2.87/pack of 20 Quantity 07/12/24
Electronic Cigarette 12.5% of retail sales price (excluding sales and use tax) Cost 07/12/24
Colorado Cigarette $.072/each (modified risk) Quantity 07/05/24
$.0112/each (not modified risk) Quantity 07/05/24
OTP 38 % (modified risk) Cost 07/05/24
56% (not modified risk) Cost 07/05/24
Moist Snuff $1.84/1.2oz Weight 07/05/24
Electronic Cigarette 28% of manufacturer's list price (modified risk)  Cost 07/05/24
56% of manufacturer's list price (not modified risk) Cost 07/05/24
Chewing Tobacco 56% of manufacturer's list price (including pipe tobacco) Cost 07/05/24
Connecticut OTP 50% of wholesale Cost 07/12/24
Moist Snuff $3/oz Weight 07/12/24
Cigar 50% of wholesale price up to $0.50/cigar Cost 07/12/24
Cigarette $4.35/pack Quantity 07/12/24
Electronic Cigarette (Open) 10% of wholesale price Cost 07/12/24
Electronic Cigarette Cartridge (No Refill) $0.40/mL Volume 07/12/24
Delaware Moist Snuff $0.92/oz Weight 07/12/24
OTP 30% of wholesale purchase price Cost 07/12/24
Cigarette $2.10/pack of 20 Quantity 07/12/24
Electronic Cigarette $0.05/mL Volume 07/12/24
District of Columbia OTP 79% of wholesale sales Cost 07/12/24
Cigarette $5.02/pack of 20 Quantity 07/12/24
Little Cigar $.2510/each Quantity 07/12/24
Florida OTP 25% of wholesale price Cost 07/12/24
Cigarette $0.1695/pack of 2-20 Quantity 07/12/24
$0.339/pack of 11-20 Quantity 07/12/24
$0.42375/pack of 25 Quantity 07/12/24
Georgia Large Cigars 23% of wholesale if weight > 3lbs/1000 Cost 07/12/24
Little Cigars $.0025/each if weight ≤ 3lbs/1000 cigars Quantity 07/12/24
OTP 10% of wholesale price Cost 07/12/24
Cigarette $0.37/pack of 20 Quantity 07/12/24
$.4625/pack of 25 Quantity 07/12/24
Electronic Cigarette No-Refill $0.05/mL Volume 07/12/24
Electronic Cigarette Refill 7% (including single-use) Cost 07/12/24
Hawaii Little Cigar $0.16/per Quantity 07/12/24
Cigar 50% of wholesale price Cost 07/12/24
OTP 70% of wholesale price Cost 07/12/24
Cigarette $3.20/pack Quantity 07/12/24
Electronic Smoking Devices and E-Liquid 70% of wholesale price Cost  07/12/24
Idaho OTP 40% of wholesale price Cost 07/12/24
Cigar 40% of the wholesale price or $0.50/cigar, whichever is lower Cost/Quantity 07/12/24
Cigarette $0.57/pack of 20 Quantity 07/12/24
Illinois Cigarette $2.98/pack of 20 Quantity 07/12/24
Roll Your Own $0.149/cigarette Quantity 07/12/24
OTP 45% of wholesale price Cost 07/01/25
Little Cigar $2.98/pack of 20 Quantity 07/12/24
Indiana OTP 24% of wholesale price (30% on 7/1/25) Cost 06/05/25
Cigarette $0.995/pack of 20 ($2.995/pack on 7/1/25) Quantity 06/05/25
$1.24375/pack of 25 ($3.74375/pack on 7/1/25) Quantity 06/05/25
Moist snuff $0.40/oz ($50/oz on 7/1/25) Weight 06/05/25
Closed System Cartridges 15% of wholesale price (30% on 7/1/25) Cost 06/05/25
Electronic Cigarette Tax 15% of the gross retail price  (30% on 7/1/25) Price 06/05/25
Iowa Cigar 50% of wholesale price up to $0.50/per cigar Cost/Quantity 07/15/24
Moist Snuff $1.19/oz Weight 07/15/24
OTP 50% of wholesale price Cost 07/15/24
Cigarette $1.36/pack (including little cigars) Quantity 07/15/24
$1.70/pack of 25 Quantity 07/15/24
Kansas OTP 10% of wholesale price Cost 07/15/24
Cigarette $1.29/pack of 20 Quantity 07/15/24
$1.61/pack of 25 Quantity 07/15/24
Electronic Cigarette Liquid $0.05/mL Volume 07/15/24
Kentucky Moist Snuff $0.19/1-1.5oz Weight 07/15/24
Chewing tobacco $0.19/weight < 4oz Weight 07/15/24
$0.40/.5lb unit (4oz ≤ weight<8oz) Weight 07/15/24
$0.65/lb (8oz < weight < 16oz) Weight 07/15/24
$0.65/16oz+$0.19/4oz after Weight 07/15/24
OTP 15% of actual price of product sold Weight 07/15/24
Cigarette $1.10/pack of 20  Quantity 07/15/24
$0.003/pack of 20 for CEA Fee Quantity 07/15/24
Electronic Cigarettes No-Refill $1.50/cartridge Quantity 07/15/24
Electronic Cigarettes Refill 15% of price product is sold at Cost 07/15/24
Louisiana Cigar 8% of net invoice price when price ≤ $120/1000  Cost or Quantity 07/15/24
20% of net invoice price when price > $120/1000 Cost or Quantity 07/15/24
Smoking Tobacco 33% manufacturer's net invoice price Cost 07/15/24
OTP 20% manufacturer's net invoice price Cost 07/15/24
Cigarette $1.08/pack of 20 Quantity 07/15/24
Electronic Cigarette $0.15/mL Volume 07/15/24
Maine Chewing Tobacco $2.02/oz  Weight 07/15/24
Moist Snuff $2.02/oz Weight 07/15/24
OTP 43% of wholesale price Cost 07/15/24
Cigarette $2.00/pack of 20 Quantity 07/15/24
$2.50/pack of 25 Quantity 07/15/24
Electronic Cigarette 43% of wholesale price Cost 07/15/24
Maryland Cigar 70% of wholesale price Cost 07/15/24
Premium Cigar 15% of wholesale price Cost 07/15/24
OTP 60% of wholesale price Cost 07/15/24
Cigarette $5/pack of 20 Quantity 07/15/24
$0.25/per cigarette in a pack greater than 20 Quantity 07/15/24
Electronic Cigarette Liquid 60% sales tax ≤ 5ml Cost 07/15/24
Electronic Cigarette 20% sales tax Cost 07/15/24
Pipe Tobacco 30% of wholesale Price Cost 07/15/24
Massachusetts Cigar 40% of wholesale Price Cost 07/15/24
Smokeless Tobacco 210% of wholesale Price Cost 07/15/24
OTP 40% of wholesale Price Cost 07/15/24
Cigarette $3.51/pack of 20 Quantity 07/15/24
Electronic Cigarette 75% of wholesale Price Cost 07/15/24
Michigan Premium Cigar $0.50/per when wholesale Price ≥ $1.5625 Quantity 07/15/24
32% when wholesale Price < $1.5625 Cost 07/15/24
OTP 32% of wholesale Price Cost 07/15/24
Cigarette $2.00/pack of 20 Quantity 07/15/24
Minnesota Premium Cigar 95% or $0.50/per cigar (lesser of) Cost 07/15/24
Moist Snuff 95% of wholesale Price or $3.04/container weight ≤ 1.2 oz (whichever is greater) Weight 07/15/24
95% of wholesale Price or $3.04 multiplied by oz then divided by 1.2 when weight > 1.2 oz (whichever is greater) Weight 07/15/24
OTP 95% of wholesale Price Cost 07/15/24
Cigarette Settlement Brands: $3.04/pack of 20 +  $.739 (sales tax) = $3.779 Quantity 07/15/24
Nonsettlement Brands: $3.04/pack of 20 + $.739 (sales tax) + $.50 (fee for nonsettlement brands) = $4.279 Quantity 07/15/24
Mississippi NSM Fee $0.0214/per cigarette Quantity 07/15/24
OTP 15% of manufacturer's list price Cost 07/15/24
Cigarette $0.68/pack Quantity 07/15/24
Heated Tobacco Product $0.0125/disposable heated tobacco unit or stick Quantity 07/15/24
Missouri OTP 10% of manufacturer's invoice price Cost 07/15/24
Cigarette $0.17/pack of 20 + $.05/pack (St. Louis and Jackson County) Quantity 07/15/24
$.2125/pack of 25 + $.05/pack (St. Louis and Jackson County) Quantity 07/15/24
Montana Moist Snuff $0.85/oz Weight 07/15/24
OTP 50% of wholesale price Cost 07/15/24
Premium Cigars 50% of wholesale price or $0.35/each whichever is less Cost 07/15/24
Cigarette $1.70/pack of 20 Quantity 07/15/24
Nebraska OTP 20% of purchase price or Cost 07/15/24
20% of the price at which a first owner sells the items to others Cost 07/15/24
Moist Snuff $0.44/oz Weight 07/15/24
Cigarette $0.64/pack of 20 Quantity 07/15/24
$0.80/pack of 25 Quantity 07/15/24
Electronic Cigarette $0.05/ml ≤ 3ml Volume 07/15/24
10% of purchase price if volume> 3mL Volume 07/15/24
Nevada OTP 30% of wholesale price Cost 07/15/24
Cigarette $1.80/pack of 20   Quantity 07/15/24
$2.25/pack of 25 Quantity 07/15/24
Electronic Cigarette 30% of wholesale price Cost 07/15/24
Premium Cigars 30% of wholesale price or Cost 07/15/24
$.50/each when 30% of wholesale price is more than $.50/each or Cost 07/15/24
$.30/each when 30% of wholesale price is less than $.30/ea Cost 07/15/24
New Hampshire Little Cigars and Cigarettes $1.78/pack of 20 or Quantity 07/15/24
$2.23/pack of 25 Quantity 07/15/24
OTP 65.03% Cost 07/15/24
Electronic Cigarette No-Refill $0.30/ml Volume 07/15/24
Electronic Cigarette Refill 8% Cost 07/15/24
Roll Your Own Tobacco $0.089/.09 oz Weight 07/15/24
New Jersey Moist Snuff $0.75/oz Weight 07/15/24
OTP 30% of wholesale price Cost 07/15/24
Cigarette $2.70/pack of 20 Quantity 07/15/24
Electronic Cigarette Refill 10% of retail sales price Cost 07/15/24
Electronic Cigarette No-Refill $0.10/mL Volume 07/15/24
New Mexico OTP 25% of the value of the tobacco product  Cost 07/15/24
Cigars 25% of product value if Cost ≤ $1.99 Cost 07/15/24
$0.50/cigar if Cost > $2.00 Quantity 07/15/24
Little Cigars $0.10/little cigar Quantity 07/15/24
Cigarette $1.66/pack of 5,10, 20 Quantity 07/15/24
$2.075/pack of 25 Quantity 07/15/24
Electronic Cigarette No-Refill $0.50/5mL (or less) cartridge Quantity 07/15/24
Electronic Cigarette Refill 12.50% of product value Cost 07/15/24
Electronic Cigarette 25% of product value Cost 07/15/24
New York Little Cigar $5.35/pack of 20 Quantity 07/15/24
Moist Snuff $2/container of 1oz or Less Weight 07/15/24
$2/container+ Fractional Amount Over 1oz Weight 07/15/24
OTP 75% of Wholesale Price Cost 07/15/24
Cigarette $5.35/pack of 20 Quantity 07/15/24
Electronic Cigarette 20% of Retail Price Cost 07/15/24
New York City Chewing Tobacco $0.80/1.2oz + $0.20/ea .3oz over 1.2oz Weight 07/15/24
Moist Snuff $0.80/0.32oz + $0.20/0.08oz after Weight 07/15/24
Pipe Tobacco $0.25/1.5oz + $0.05/0.3 oz after Weight 07/15/24
Cigar $0.80/per cigar + $0.175 for each additional cigar Quantity 07/15/24
Little Cigar $1.09/pack Quantity 07/15/24
Shisha $1.70/3.5oz + $.34/.7oz after 3.5oz  Weight 07/15/24
Cigarette $1.50/pack of 20 + $5.35 (state excise tax) = $6.85 Quantity 07/15/24
North Carolina OTP 12.8% of cost price Cost 07/15/24
Cigar 12.8% of cost price, $0.30/cigar cap Cost 07/15/24
Cigarette $0.45/pack of 20 Quantity 07/15/24
Electronic Cigarette Liquid $0.05/mL Volume 07/15/24
North Dakota Moist Snuff $0.60/oz Weight 07/15/24
Chewing Tobacco $0.16/oz Weight 07/15/24
OTP 28% of wholesale price Cost 07/15/24
Roll Your Own Same as cigarette rate Quantity 07/15/24
Cigarette $0.44/pack at < 3lbs/thousand Quantity 07/15/24
$0.46/pack at > 3lbs/thousand Quantity 07/15/24
Ohio OTP 17% of wholesale price Cost 07/15/24
Premium Cigars $0.64/ea Quantity 07/15/24
Little Cigars 37% of wholesale price Cost 07/15/24
Vapor $0.10/mL Volume 07/15/24
Cigarette $1.60/pack of 20 Quantity 07/15/24
Electronic Cigarette Liquid $0.10/mL (liquid and non vapor liquid only) Volume 07/15/24
Ohio Cuyahoga County Cigarette $2.345/pack of 20 Quantity 02/15/25
$2.931/pack of 25 Quantity 02/15/24
Oklahoma OTP 60% factory list price (if not from manufacturer) Cost 07/15/24
Cigarette $2.03/pack Quantity 07/15/24
Oregon Cigar 65% of wholesale price w/ max of $1/cigar Cost 07/15/24
Moist Snuff $1.86/oz Weight 07/15/24
$2.24/retail container (minimum) Weight 07/15/24
Electronic Cigarette 65% of wholesale price (including all inhalant products) Cost 07/15/24
OTP 65% of wholesale price Cost 07/15/24
Little Cigars $3.33/1000 cigars when weight ≤ 3lbs (taxed as cigarette) Quantity 07/15/24
Cigarette $3.33/pack of 20 Quantity 07/15/24
Pennsylvania OTP $0.55/oz, with $0.66/pkg minimum Weight 07/15/24
Cigarette and Little Cigars $2.60/pack of 20 or $.13/stick  Quantity 07/15/24
Electronic Cigarette 40% of purchase price from wholesaler (includes all e-cig products) Cost 07/15/24
Philadelphia, PA Cigarette and Little Cigars $3.60/pack of 20 Quantity 07/15/24
$4.50/pack of 25 Quantity 07/15/24
Rhode Island Cigar 80% of wholesale price when the price is ≤ $.50/each or $.50/each when wholesale value is ≥ $.63 Cost 07/15/24
Moist Snuff $1/oz + proportionate tax on weight after 1oz when weight ≥ 1.2oz or $1.20/container when weight < 1.2oz Weight 07/15/24
OTP 80% of wholesale cost Cost 07/15/24
Cigarette $4.25/pack of 20 Quantity 07/15/24
South Carolina OTP 5% of the Manufacturer's Price Cost 07/15/24
Cigarette $0.57/pack of 20 Quantity 07/15/24
$0.7125/pack of 25 Quantity 07/15/24
South Dakota OTP 35% of wholesale purchase price Cost 07/16/24
Cigarette $1.53/pack of 20 Quantity 07/16/24
$1.92/ pack of 25 Quantity 07/16/24
Tennessee OTP 6.6% of wholesale price Cost 07/16/24
Vape 10% of wholesale price Cost 07/01/25
Cigarette $0.62/pack (including little cigars) Quantity 07/16/24
Texas Cigar  $.01/10 cigars weight ≤ 3 lbs/1000 or Quantity 07/16/24
$7.50/1000 cigars weight > 3lbs/ 1000 or Quantity 07/16/24
$11/1000 cigars when weight. 3lbs/1000 and contains no substantial amount of non-tobacco ingredients or Quantity 07/16/24
$15/1000 cigars when weight. 3lbs/1000  with a substantial amount of non-tobacco Ingredients Quantity 07/16/24
Roll Your Own $0.0410473/cigarette stick or 0.09oz of tobacco product for NSM or SPM w/ credit amendment Quantity 07/16/24
$0.0111950/cigarette stick or 0.09oz of tobacco product for SPM Quantity 07/16/24
OTP $1.22/oz Weight 07/16/24
Cigarette $1.41/pack of 20 Quantity 07/16/24
$1.7625/pack of 25 Quantity 07/16/24
Utah Moist Snuff $1.83/oz Weight 07/16/24
Little Cigar $0.085/per little cigar Quantity 07/16/24
OTP 86% of manufacturer's sale price Cost 07/16/24
Cigarette $1.70/pack of 20  Quantity 07/16/24
NPM Cigarettes:  $1.70/pack of 20 +$0.35 (NPM) = $2.05/pack Quantity 07/16/24
$2.125/pack of 25 Quantity 07/16/24
NPM Cigarettes: $2.125/pack of 25 +$0.4375 (NPM)= $2.5625/pack Quantity 07/16/24
Alternative Nicotine $1.83/oz Weight 07/16/24
Prefilled Non-Therapeutic Nicotine Devices and Substances 56% of manufacturer's sale price Cost 07/16/24
Electronic Cigarette 56% of manufacturer's sale price Cost 07/16/24
Vermont Little Cigar $3.08/pack of 20 (weight ≤ 4.5lbs/1000 sicks) Quantity 07/16/24
$0.154/each (weight ≤ 4.5lbs/1000 sicks) Quantity 07/16/24
Cigar 92% of wholesale price if price ≤ $2.17/each Cost 07/16/24
$2.00/each when wholesale price is ≥ $2.18 and ≤ $9.99/each Quantity 07/16/24
$4.00/each when wholesale price is ≥ $10.00/each Quantity 07/16/24
Roll Your Own $0.154/per cig (1 cig=.0325oz of tob) or $4.74/oz Quantity 07/16/24
Moist Snuff $2.57/oz Weight 07/16/24
New Smokeless Tobacco $3.08/package for packages in quantities < 1.2oz Weight 07/16/24
$2.57/oz for packages ≥ 1.2oz Weight 07/16/24
OTP 92% of wholesale price (including all liquids) Cost 07/16/24
Cigarette $3.08/pack of 20 Quantity 07/16/24
$3.85/pack of 25 Quantity 07/16/24
Electronic Cigarette 92% of wholesale price Cost 07/16/24
Virginia Moist Snuff $0.36/oz Weight 07/16/24
Loose Leaf $0.42/unit < 4oz Weight 07/16/24
$0.80/unit ≥ 4oz but ≤ 8oz Weight 07/16/24
$1.40/unit > 8oz but ≤ 24oz Weight 07/16/24
$0.42/unit > 24oz + $0.42/4oz that exceeds 16oz Weight 07/16/24
OTP 20% of manufacturer's sales price Cost 07/16/24
Cigarette $0.60/pack Quantity 07/16/24
Roll Your Own 10% manufacturer's sales price Cost 07/16/24
Electronic Cigarette Liquid $0.11/mL Volume 07/16/24
Heated Tobacco Products 20% of wholesale price Cost 07/16/24
Washington Cigar $0.65/per cigar if value is ≥ $.69 Quantity 07/16/24
Little Cigar $.15125/little cigar (acetate integrated filters) Quantity 07/16/24
Moist Snuff $2.526/unit weight ≤ 1.2oz or Weight 07/16/24
$2.105/oz weight > 1.2oz Weight 07/16/24
OTP (Including Cigars less than $0.69) 95% of taxable sales price Cost 07/16/24
Cigarette $3.025/pack of 20 Quantity 07/16/24
$3.78125/pack of 25 Quantity 07/16/24
Electronic Liquid $0.09/mL > 5 mL Volume 07/16/24
All Other Vapor Products $0.27/mL Volume 07/16/24
West Virginia OTP 12% of wholesale price Cost 07/16/24
Cigarette $1.20/pack of 20 Quantity 07/16/24
$1.50/pack of 25 Quantity 07/16/24
Electronic Cigarette Liquid $0.075/mL Volume 07/16/24
Wisconsin OTP 71% of manufacturer's price Cost 07/16/24
Moist Snuff 100% of manufacturer's price Cost 07/16/24
Cigars 71% of manufacturer's price or $0.50/per single cigar (whichever is lesser) Cost 07/16/24
Cigarette $2.52/pack of 20 Quantity 07/16/24
Electronic Cigarette Liquid $0.05/mL Volume 07/16/24
Wyoming Moist Snuff $.60/unit weight < 1oz/unit or Quantity 07/16/24
$.60/oz weight ≥ 1oz/unit Quantity 07/16/24
OTP 20% Cost 07/16/24
Cigarette $0.60/pack Quantity 07/16/24
Electronic Cigarette 15% Cost 07/16/24

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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