OTHER TOBACCO PRODUCTS TAX
(January 1, 2023)
| State | Tax Rate/Base (1) | Wholesale/Manufacturer |
|---|---|---|
| Alabama (2) – Cigars | 3.0¢-40.5¢/ 10 cigars | |
| Alabama (2) – Tobacco/Snuff | 2¢-8¢/ ounce | |
| Alaska | 75% | Wholesale Price |
| Arizona – Cigars | 22.01¢-$2.18/10 cigars | |
| Arizona – Tobacco/Snuff | 22.3¢/ounce | |
| Arkansas | 68% | Manufacturer's Price |
| California (7) | 61.74% | Wholesale Price |
| Colorado (7) | 50% | Manufacturer's Price |
| Connecticut (4)(7) | 50% | Wholesale Price |
| Delaware (4) (7) | 30% | Wholesale Price |
| Dist.of Columbia (3) (7) | 79% | Wholesale Price |
| Florida (5) – Tobacco/Snuff | 85% | Wholesale Price |
| Georgia (7) – Little Cigars | 2.5¢/10 cigars | |
| Georgia (7) – Other Cigars | 23% | Wholesale Price |
| Georgia (7) – Tobacco | 10% | Wholesale Price |
| Hawaii (6) – Large Cigars | 50% | Wholesale Price |
| Hawaii (6) – Tobacco/Snuff | 70% | Wholesale Price |
| Idaho | 40% | Wholesale Price |
| Illinois (4)(7) | 36% | Wholesale Price |
| Indiana (7) | 24% | Wholesale Price |
| Iowa (6) | 50% | Wholesale Price |
| Kansas (7) | 10% | Wholesale Price |
| Kentucky (4)(7) | 15% | Wholesale Price |
| Louisiana (7) – Cigars | 8%-20% Manufacturer's Price | |
| Louisiana (7) – Snuff/Smoking Tobacco | 20%-33% | Manufacturer's Price |
| Maine (7) – Chewing Tob./Snuff | $2.02/ounce | |
| Maine (7) – Smoking Tob./Cigars | 43% | Wholesale Price |
| Maryland – Tobacco/Snuff | 30% | Wholesale Price |
| Maryland – Cigars | 70% | Wholesale Price |
| Massachusetts (7) | 40% | Wholesale Price |
| Michigan | 32% | Wholesale Price |
| Minnesota (7) | 95% | Wholesale Price |
| Mississippi | 15% | Manufacturer's Price |
| Missouri | 10% | Manufacturer's Price |
| Montana (4) | 50% | Wholesale Price |
| Nebraska (4) | 20% | Wholesale Price |
| Nevada (7) | 30% | Wholesale Price |
| New Hampshire (7) | 65.03% | Wholesale Price |
| New Jersey (4)(7) | 30% | Wholesale Price |
| New Mexico (7) | 25% | Product value |
| New York (4)(7) | 75% | Wholesale Price |
| North Carolina (7) | 12.8% | Wholesale Price |
| North Dakota – Cigars & Tobacco | 28% | Wholesale Price |
| North Dakota – Chew Tobacco & Snuff | 16¢-60¢ | /ounce |
| Ohio (7) | 17% | Wholesale Price |
| Oklahoma – Cigars Little&Large | $1.20/ 10 cigars | |
| Oklahoma – Snuff&Tobacco | 60%-80% | Factory list price |
| Oregon (4)(7) | 65% | Wholesale Price |
| Pennslyvania (6)(7) | $0.55 | /ounce - tobacco |
| Rhode Island | 80% | Wholesale Price |
| South Carolina | 5% | Manufacturer's Price |
| South Dakota | 35% | Wholesale Price |
| Tennessee | 6.6% | Wholesale Price |
| Texas – Cigar | 1.0¢-15.0¢ | /10 cigars |
| Texas – Tobacco/Snuff | $1.22 | /ounce |
| Utah (4)(6)(7) | 86% | Manufacturer's Price |
| Virginia (4)(7) | 20% | Manufacturer's Price |
| Vermont (4) (7) – | 92% | Wholesale Price |
| Vermont (4) (7) – Cigar | $20-$40 | /10 cigars |
| Vermont (4) (7) – Tobacco/Snuff | $2.57 | /ounce |
| Washington (4)(6)(7) | 95% | Wholesale Price |
| West Virginia (7) | 12% | Wholesale Price |
| Wisconsin (4)(7) | 71% | Manufacturer's Price |
| Wyoming (4)(7) | 20% | Wholesale Price |
Source: Compiled by FTA from various sources.
(1) The volume-based tax rates were converted to cents per 10 cigars or per ounce for consistency.
(2) Alabama’s cigar tax rate rises with the retail price; the rate on smoking tobacco and snuff depends on package weight.
(3) The Dist. of Columbia adjusts the tax rate annually, effective October 1st each year.
(4) Tax rate on Snuff per ounce is $3.00 in CT, 92¢ in DE, 30¢ in IL, 4.75¢ in KY, 95% in MN, 85¢ in MT, 44¢ in NE, 75¢ in NJ, $2.00 in NY, $1.78 in OR, $1.83 in UT, 36¢ in VA, $2.57 in VT, $2.105 in WA, 100% in WI and 60¢ in WY.
(5) Florida’s rate includes a 60% surtax.
(6) Little cigars are taxed as cigarettes.
(7) Thirty-one states impose an excise tax on e-cigarettes or vaping products. See www.taxadmin.org/e-cigarettes.pdf for current rates.
