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 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
Colorado charges $1.94 per 20 pack. Funds are directed to health care, education, and tobacco education programs.
Connecticut charges $4.35 per 20 pack. The revenues are used for general state funding, healthcare, and social services.
Hawaii charges $3.20 per 20 pack. The tax proceeds support public health, including tobacco prevention and control programs.
Iowa charges $1.36 per 20 pack. These taxes contribute to health-related programs and state funding needs.
Kansas charges $1.29 per 20 pack. Funds are allocated to the state general fund and specific health initiatives.
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