| State / Localities | Tax Type | Tax Rate | Tax Basis | Last Updated |
|---|---|---|---|---|
| Alabama |
$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 | ||
| 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 |
|
| 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 | Moist Snuff | $0.30/oz |
Weight |
07/12/24 |
| Cigarette | $2.98/pack of 20 |
Quantity |
07/12/24 |
|
| Roll Your Own | $0.149/cigarette |
Quantity |
07/12/24 |
|
| OTP | 36% of wholesale price |
Cost |
07/12/24 |
|
| Electronic Cigarette | 15% of wholesale price |
Cost |
07/12/24 |
|
| Little Cigar | $2.98/pack of 20 |
Quantity |
07/12/24 |
|
| Indiana |
24% of wholesale price |
Cost | 07/12/24 | |
|
Cigarette |
$0.995/pack of 20 |
Quantity | 07/12/24 | |
|
$1.24375/pack of 25 |
Quantity | 07/12/24 | ||
|
Moist snuff |
$0.40/oz |
Weight | 07/12/24 | |
| 15% of wholesale price | Cost | 07/12/24 | ||
| 15% of the gross retail income | Cost | 07/12/24 | ||
| 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 | |
| 50% of wholesale price | Cost | 07/15/24 | ||
|
$1.36/pack (including little cigars) |
Quantity | 07/15/24 | ||
|
$1.70/pack of 25 |
Quantity | 07/15/24 | ||
| Kansas | 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 | ||
| $0.05/mL | Volume | 07/15/24 | ||
| Kentucky | $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 | $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 | ||
| $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 | |
| $5.35/pack of 20 | Quantity | 07/15/24 | ||
| 20% of Retail Price | Cost | 07/15/24 | ||
| New York City | $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 | |
| $1.50/pack of 20 + $5.35 (state excise tax) = $6.85 | Quantity | 07/15/24 | ||
| North Carolina | 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 | $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 |
| $0.64/ea | Quantity | 07/15/24 | ||
|
Little Cigars |
37% of wholesale price | Cost | 07/15/24 | |
| $0.10/mL | Volume | 07/15/24 | ||
| $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 |
$1.595/pack of 20 |
Quantity | 07/15/24 | |
|
$1.99375/pack of 25 |
Quantity | 07/15/24 | ||
| Oklahoma | 60% factory list price (if not from manufacturer) | Cost | 07/15/24 | |
| $2.03/pack | Quantity | 07/15/24 | ||
| Oregon |
Cigar |
65% of wholesale price w/ max of $1/cigar | Cost | 07/15/24 |
|
$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 | |
| $3.33/pack of 20 | Quantity | 07/15/24 | ||
| Pennsylvania | $0.55/oz, with $0.66/pkg minimum | Weight | 07/15/24 | |
| $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 |
$3.60/pack of 20 |
Quantity | 07/15/24 | |
|
$4.50/pack of 25 |
Quantity | 07/15/24 | ||
| Rhode Island | 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 | |
| $4.25/pack of 20 | Quantity | 07/15/24 | ||
| South Carolina | 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 | 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 | 6.6% of wholesale price | Cost | 07/16/24 | |
|
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 | $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 | ||
| $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 |
$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 | $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 | |
| $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 |
$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 | ||
|
95% of taxable sales price |
Cost | 07/16/24 | ||
|
$3.025/pack of 20 |
Quantity | 07/16/24 | ||
|
$3.78125/pack of 25 |
Quantity | 07/16/24 | ||
| $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 | 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 | |
| $2.52/pack of 20 | Quantity | 07/16/24 | ||
| $0.05/mL | Volume | 07/16/24 | ||
| Wyoming |
$.60/unit weight < 1oz/unit or |
Quantity | 07/16/24 | |
|
$.60/oz weight ≥ 1oz/unit |
Quantity | 07/16/24 | ||
| 20% | Cost | 07/16/24 | ||
| $0.60/pack | Quantity | 07/16/24 | ||
|
Electronic Cigarette |
15% | Cost | 07/16/24 |