OTHER TOBACCO PRODUCTS TAX
January 2023 baseline; selected rows updated October 28, 2026. Other table values retain their original 2023 publication date and require review before use as current rates. Rates shown are state rates unless noted; local taxes may apply.
| 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) | 51.08% (Jul 2026–Jun 2027) | Distributor wholesale cost |
| 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 |
| Oregon – moist snuff (Jul 2026) | $1.89/oz; minimum $2.27/container | Weight / retail container |
| 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: 2023 baseline compiled by FTA from various sources. California and Oregon corrections were checked October 28, 2026. California’s 51.08% rate applies July 1, 2026 through June 30, 2027 to distributor wholesale cost. Oregon’s 65% rate remains for other tobacco products; the moist-snuff rate is listed separately.
Official sources for selected updates: California, Oregon.
(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, $1.89 in OR (minimum $2.27 per retail container, effective July 1, 2026), $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.