Tobacco & Cigarette Tax by State
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.
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Cigarette and Tobacco Tax by State
Take a look at the current tobacco tax rates 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.
Table Key:
VALM: Manufacturer Price/Wholesale Purchase Price
VALW: Wholesale Price
VAL: Selling Price
Rates are current as of October 2023.
| Alabama | $0.675 / 20-pack | $0.0405 / cigar | $0.04 / 10 cigars | $0.015 / oz | $0.04 - $0.21 / oz | $0.01 - $0.12 / oz |
| Alaska | $2.00 / 20-pack | 75% VALM | 75% VALM | 75% VALM | 75% VALM | 75% VALM |
| Arizona | $2.00 / 20-pack | Up to $0.218 / cigar | $0.441 / 20 cigars | $0.223 / oz | $0.223 / oz | $0.223 / oz |
| Arkansas | $1.15 / 20-pack | ($0.50 / cigar) + 2% VALM | 68% VALM | 68% VALM | 68% VALM | 68% VALM |
| California | $2.87 / 20-pack | 56.32% VALM | 56.32% VALM | 56.32% VALM | 56.32% VALM | 56.32% VALM |
| Colorado | $1.94 / 20-pack | 50% VALM | 50% VALM | 50% VALM | 50% VALM | $1.233/oz |
| Connecticut | $4.35 / 20-pack | 50% VALM (not to exceed $0.50/cigar) | 50% VALM (not to exceed $0.50/cigar) | 50% VALM | 50% VALM | $3.00 / oz |
| Delaware | $2.10 / 20-pack | 30% VALM | 30% VALM | 30% VALM | 30% VALM | Moist: $0.92/oz, Dry: 30% WP |
| District of Columbia | $5.03 / 20-pack | 79% VAL | $5.03 / 20 cigars | 79% VAL | 79% VAL | 79% VAL |
| Florida | $1.339 / 20-pack | no tax | no tax | 85% VALM | 85% VALM | 85% VALM |
| Georgia | $0.37 / 20-pack | 23% VAL | $0.0025 / cigar | 10% VAL | 10% VAL | 10% VAL |
| Hawaii | $3.20 / 20-pack | 50% VALW | $0.16 / cigar | 70% VALW | 70% VALW | 70% VALW |
| Idaho | $0.57 / 20-pack | 40% VALM (not to exceed $0.50/cigar) | 40% VALM (not to exceed $0.50/cigar) | 40% VALM | 40% VALM | 40% VALM |
| Illinois | $2.98 / 20-pack | 36% VALM | $0.149 / cigar | 36% VALM | 36% VALM | Moist: $0.30/oz, Dry: 36% VALM |
| Indiana | $0.995 / 20-pack | 24% VALM | 24% VALM | 24% VALM | 24% VALM | Moist: $0.40/oz, Dry: 24% VALM |
| Iowa | $1.36 / 20-pack | 50% VALM (not to exceed $0.50/cigar) | $0.068 / cigar | 50% VALM | 50% VALM | $1.19 / oz |
| Kansas | $1.29 / 20-pack | 10% VALM | 10% VALM | 10% VALM | 10% VALM | 10% VALM |
| Kentucky | $1.10 / 20-pack | 15% VAL | 15% VAL | $0.19 - $0.65 / unit | 15% VAL | $0.19 / 1.5oz |
| Louisiana | $1.08 / 20-pack | 8 - 20% VALM | 8 - 20% VALM | 20% VALM | 33% VALM | 20% VALM |
| Maine | $2.00 / 20-pack | 43% VALM | 43% VALM | $2.02 / oz or package | 43% VALM | $2.02 / oz or package |
| Maryland | $3.75 / 20-pack | 15% VALM | 70% VALM | 53% VALM | 53% VALM and Pipe at 30% VALM | 53% VALM |
| Massachusetts | $3.51 / 20-pack | 40% VALM | 40% VALM | 210% VALM | 40% VALM | 210% VALM |
| Michigan | $2.00 / 20-pack | 32% VALM (not to exceed $0.50/cigar) | 32% VALM | 32% VALM | 32% VALM | 32% VALM |
| Minnesota | $3.04 / 20-pack | 95% VALM (not to exceed $0.50/cigar) | $3.04 / 20 cigars | 95% VALM | 95% VALM | Greater of 95% VALM or $3.04 (for 1.2 oz or less) |
| Mississippi | $0.68 / 20-pack | 15% VALM | 15% VALM | 15% VALM | 15% VALM | 15% VALM |
| Missouri | $0.17 / 20-pack | 10% VALM | 10% VALM | 10% VALM | 10% VALM | 10% VALM |
| Montana | $1.70 / 20-pack | 50% VALM (not to exceed $0.35/cigar) | 50% VALM | 50% VALM | 50% VALM | Moist: $0.85/oz, Dry: 50% VALM |
| Nebraska | $0.64 / 20-pack | 20% VALM | 20% VALM | 20% VALM | 20% VALM | $0.44 / oz |
| Nevada | $1.80 / 20-pack | 30% VALM (not to exceed $0.50/cigar and not to be below $0.30/cigar) | 30% VALM | 30% VALM | 30% VALM | 30% VALM |
| New Hampshire | $1.78 / 20-pack | no tax | $1.78 / 20 cigars | 65.03% VALM | 65.03% VALM | 65.03% VALM |
| New Jersey | $2.70 / 20-pack | 30% VALM | 30% VALM | 30% VALM | 30% VALM | Moist: $0.75/oz, Dry: 30% VALM |
| New Mexico | $2.00 / 20-pack | 25% VALM (not to exceed $0.50/cigar) | $0.10 / cigar | 25% VALM | 25% VALM | 25% VALM |
| New York | $5.35 / 20-pack | 75% VALM | $5.35 / 20 cigars | 75% VALM | 75% VALM | $2.00 / oz |
| North Carolina | $0.45 / 20-pack | 12.8% VALM (not to exceed $0.30/cigar) | 12.8% VALM | 12.8% VALM | 12.8% VALM | 12.8% VALM |
| North Dakota | $0.44 / 20-pack | 28% VALM | 28% VALM | $0.16 / oz | 28% VALM | $0.60 / oz |
| Ohio | $1.60 / 20-pack | 17% VALM (not to exceed $0.61/cigar) | 37% VALM | 17% VALM | 17% VALM | 17% VALM |
| Oklahoma | $2.03 / 20-pack | Class B: $0.10 / cigar, Class C: $0.12 / cigar | $2.03 / 20 cigars | 60% VALM | 80% VALM | 60% VALM |
| Oregon | $3.33 / 20-pack | 65% VALM (not to exceed $1.00/cigar) | $3.33 / 20 cigars | 65% VALM | 65% VALM | Moist: $1.80/oz, Dry: 65% VALM |
| Pennsylvania | $2.60 / 20-pack | no tax | $2.60 / 20 cigars | $0.55 - $0.66 / oz | $0.55 - $0.66 / oz | $0.55 - $0.66 / oz |
| Rhode Island | $4.25 / 20-pack | 80% VALM (not to exceed $0.50/cigar) | $4.25 / 20 cigars | 80% VALM | 80% VALM | $1.00 / oz |
| South Carolina | $0.57 / 20-pack | 5% VALM | 5% VALM | 5% VALM | 5% VALM | 5% VALM |
| South Dakota | $1.53 / 20-pack | 35% VALM | 35% VALM | 35% VALM | 35% VALM | 35% VALM |
| Tennessee | $0.62 / 20-pack | 6.6% VALM | $0.62 / 20 cigars or 6.6% VALM | 6.6% VALM | 6.6% VALM | 6.6% VALM |
| Texas | $1.41 / 20-pack | $7.50 - $15.00 / 1,000 cigars | $0.02 / 20 cigars | $1.22 / oz | $1.22 / oz | $1.22 / oz |
| Utah | $1.70 / 20-pack | 86% VALM | $1.70 / 20 cigars | 86% VALM | 86% VALM | Moist: $1.83/oz, Dry: 86% VALM |
| Vermont | $3.08 / 20-pack | 92% VAL or $2.00 - $4.00 / cigar | $0.154 / cigar | $3.08 / package or $2.57 / oz | 92% VAL | $2.57 / oz |
| Virginia | $0.60 / 20-pack | 20% VALM | 20% VALM | $0.42 - $1.40 / unit | 20% VALM | Moist: $0.36/oz, Dry: 10% VALM |
| Washington | $3.025 / 20-pack | 95% VAL (not to exceed $0.65/cigar) | $3.025 / 20 cigars | 95% VAL | 95% VAL | Moist: $2.526/oz, Dry: 95% VAL |
| West Virginia | $1.20 / 20-pack | 12% VALM | 12% VALM | 12% VALM | 12% VALM | 12% VALM |
| Wisconsin | $2.52 / 20-pack | 71% VALM (not to exceed $0.50/cigar) | 71% VALM (not to exceed $0.50/cigar) | 71% VALM | 71% VALM | Moist: 100% MLP, Dry: 71% VALM |
| Wyoming | $0.60 / 20-pack | 20% VALM | 20% VALM | 20% VALM | 20% VALM | Moist: $0.60/oz, Dry: 20% VALM |
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Which State has the Highest Tax Rate?
The jurisdiction with the highest tax rate on cigarettes is currently the 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.
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 Cigarette and Tobacco 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.
