Tobacco & cigarette tax by state

Tobacco & Cigarette Tax by State for 2024

Tobacco and cigarette taxes are constantly changing.

Compare the current tobacco and cigarette tax by state, find out which state has the highest tax rate, and learn more about what those tax revenues are commonly used for.

For more information about:

  • General state information
  • Tobacco directory by state map
  • License information
  • Cigarette & tax stamp information
  • PACT Act reporting

View this document compiled by the Federation of Tax Administrators Tobacco Tax Section.

Let’s get started!

Take a look at the current tobacco tax by state.

They’re broken out by cigarettes, large cigars, little cigars, chewing tobacco, smoking tobacco, and snuff.

You can scroll at the bottom to see more columns. Use the search box to find your state quickly.

Tobacco & Cigarette Tax by State Nationwide Map

Tobacco and Cigarette Tax by State

Alabama $0.675 / 20-pack
Alaska $2.00 / 20-pack
Arizona $2.00 / 20-pack
Arkansas $1.15 / 20-pack
California $2.87 / 20-pack
Colorado $1.94 / 20-pack
Connecticut $4.35 / 20-pack
Delaware $2.10 / 20-pack
District of Columbia $5.03 / 20-pack
Florida $1.339 / 20-pack
Georgia $0.37 / 20-pack
Hawaii $3.20 / 20-pack
Idaho $0.57 / 20-pack
Illinois $2.98 / 20-pack
Indiana $0.995 / 20-pack
Iowa $1.36 / 20-pack
Kansas $1.29 / 20-pack
Kentucky $1.10 / 20-pack
Louisiana $1.08 / 20-pack
Maine $2.00 / 20-pack
Maryland $3.75 / 20-pack
Massachusetts $3.51 / 20-pack
Michigan $2.00 / 20-pack
Minnesota $3.04 / 20-pack
Mississippi $0.68 / 20-pack
Missouri $0.17 / 20-pack
Montana $1.70 / 20-pack
Nebraska $0.64 / 20-pack
Nevada $1.80 / 20-pack
New Hampshire $1.78 / 20-pack
New Jersey $2.70 / 20-pack
New Mexico $2.00 / 20-pack
New York $5.35 / 20-pack
North Carolina $0.45 / 20-pack
North Dakota $0.44 / 20-pack
Ohio $1.60 / 20-pack
Oklahoma $2.03 / 20-pack
Oregon $3.33 / 20-pack
Pennsylvania $2.60 / 20-pack
Rhode Island $4.25 / 20-pack
South Carolina $0.57 / 20-pack
South Dakota $1.53 / 20-pack
Tennessee $0.62 / 20-pack
Texas $1.41 / 20-pack
Utah $1.70 / 20-pack
Vermont $3.08 / 20-pack
Virginia $0.60 / 20-pack
Washington $3.025 / 20-pack
West Virginia $1.20 / 20-pack
Wisconsin $2.52 / 20-pack
Wyoming $0.60 / 20-pack

This analysis is intended solely for informational purposes and should not be considered tax advice or used for calculating tobacco and cigarette taxes.

Reveal more rates!

Access our comprehensive 2024 tax rate spreadsheet for a detailed overview of the tax rates for cigarettes, large/premium cigars, little cigars, chewing tobacco, smoking tobacco, and snuff across all states.

Federal Tobacco and Cigarette Taxes

States aren’t the only jurisdictions that levy excise taxes on cigarettes and tobacco products. Some counties and cities also add their own taxes. Federal taxes are collected too.

Here are the current federal cigarette and tobacco tax rates:

Cigarettes: $1.01 / 20-pack

Large Cigars: $.4026 / cigar

Little Cigars: $1.01 / 20-pack

Chewing Tobacco: $0.5033 / lb

Pipe Tobacco: $2.8311 / lb

Snuff: $1.51 / lb

RYO Tobacco: $24.78 / lb

What is Tobacco and Cigarette Tax Revenue Used For?

Revenues collected from cigarette and tobacco taxes are used for a variety of purposes depending on the jurisdiction. Some states spend a portion of the revenue on smoking and tobacco use prevention programs.

The revenue from federal taxes has also been used to fund programs like the Children’s Health Insurance Program (CHIP).

Some of the tax revenue may also be used for large capital projects.

Which State has the Highest Tax Rate?

The jurisdiction with the highest tax rate on cigarettes is currently New York at $5.35 for a pack of 20. Washington D.C. is the second highest at $5.03/20-pack.

Comparing tax rates for other tobacco products is difficult as some states levy a per-unit rate and others take a percentage of wholesale or manufacturer prices.

Vermont has one of the highest rates for cigars at 92% of the wholesale price or up to $4.00 a cigar, depending on the cigar’s category.

One of the highest tax rates for moist snuff is Massachusetts at 210% of the manufacturer’s sale price. Connecticut is right up there at $3.00/oz. for snuff.

Which State has the Lowest Tax Rate?

Missouri has the lowest tax rate on cigarettes at $0.17 for a 20-pack. The next lowest is Georgia at $0.37/20-pack.

Tobacco and Cigarette Taxes by State

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    Chris Roy

    Chris Roy

    Excise Tax Subject Matter Expert

    This analysis is intended for informational purposes only and is not tax advice.  For tax advice, consult your tax adviser. See the full disclaimer here.