Cigarette Tax By State 2024 [State And Local Sales Tax Rates]

If there's one topic that can spark a lively debate anywhere in America, it would be the cigarette tax by state. As you might already know, these taxes vary widely per state, and understanding these differences isn't always straightforward.

Whether you're an occasional smoker or simply curious about the economics of American taxation, gaining some insight into how cigarette tax works can be fascinating.

From the East Coast to the West, let’s venture into the labyrinth of numbers and policies surrounding this everyday commodity every citizen must know.

Whether for personal budgeting or fun facts at your next social gathering, let us arm you with knowledge.

Increase Excise Taxes on Tobacco Products

The government must pass new legislation outlining the increased rates to increase the excise taxes on tobacco products. This could result in a higher cost for consumers. For example, the federal cigarette excise tax is $1.00 per pack.

This means that for every group of cigarettes sold, an additional $1.00 goes to the government in taxes. Similarly, large cigars are subject to a surcharge of 52.75 percent of the manufacturer's sales price, with a maximum tax of 40.26 cents per cigar.

If these rates were increased, it would result in higher prices for these tobacco products.
Note: Several factors, including public health concerns and economic considerations, would typically influence the decision to increase excise taxes on tobacco products.

Cigarette Tax By State

Cigarettes are universally recognized as a health hazard, leading many states to impose hefty taxes on them. While these taxes discourage smoking, they also create significant revenue for states.

Alaska Cigarette Tax

($2.00 per pack of 20)

In Alaska, the cigarette tax stands uniformly at $2.00 per pack of 20 cigarettes. This sin tax comes from the need to balance out possible health implications and is placed directly on the sale of cigarettes.

With no state sales tax, you must add this flat excise tax to calculate your total cigarette expenditure in Alaska.

It's worth noting that every borough in Alaska can implement an additional local cigarette tax if they see fit.

For example, Juneau adds an extra $3.00 per cigarette pack. These additional charges serve as another source of revenue for various public services that need funding.

Arizona Cigarette Tax

($2.00 per pack of 20, sales tax $0.37 per pack)

Unlike Alaska, Arizona has a flat excise tax and a sales tax applied to cigarette purchases. The excise tax rate is $2.00 per 20-pack, similar to its Alaskan counterpart.

Additionally, there's a sales tax calculated as a percentage of the retail price; this amounts to roughly $0.37 per pack.

Taxpayers should remember another point—Arizona also collects an extra Indian reservation cigarette stamp tax from consumers who purchase cigarettes on an Indian reservation within Arizona.

People often forget that even though Indian reservations are sovereign territories, certain state taxes can apply in those areas when specific conditions are met.

Also Read: Healthcare Costs By Country [2023 Latest Statistics]

Arkansas Cigarette Tax

($1.15 per pack of 20, sales tax of $0.34/pack)

Arkansas's excise tax rate on a pack comprising 20 cigarettes is $1.15. This does not include the additional sales tax of around $0.34 per pack sold.

The combined cost is met by consumers directly when purchasing cigarettes, which adds to the overall expenses.

California Cigarette Tax

($2.87 per pack of 20)

The Golden State surprisingly keeps its cigarette taxes relatively low compared to other states, with an excise tax of just $2.87 per pack of twenty cigarettes.

However, with localized extra rates in cities like San Francisco reaching as high as $3.80 for a single pack, it quickly gets more expensive than it initially seems.

Colorado Cigarette Tax

($1.94 in excise tax per pack of 20)

Colorado holds a similar ideology to Alaska regarding taxing cigarettes- a flat rate without additional complexities like taxed reservation areas or zoning surcharge variations.

Voting exercises in recent years paved the way for legislation that ramped up the cigarette tax rate in Colorado from $0.84 in 2019 to a whopping $1.94 per 20-pack by 2022 and potentially reaching a staggering $2.24 by July 2027!

Connecticut Cigarette Tax

($8.91/pack)

Connecticut levies one of the highest cigarette taxes amongst all American states at a staggering total price tag of approximately $8.91 for every standard-sized packet inclusive of sales tax payments—making it one of the least budget-friendly options for smokers residing or visiting this state.

Delaware Cigarette Tax

($1.60 per pack)

In Delaware, cigarettes are taxed at an exact rate that directly affects every smoker's pocketbook - a substantial amount set at exactly $1.60 for each packet sold (containing twenty pieces).

This figure includes all levies made by both state-wide and local municipal offices without additional costs through surcharges or add-on expenses.

District of Columbia Cigarette Tax

($0.41 of sales tax per pack)

The District of Columbia carefully balances policy with public health, embarking on a moderate rate of taxation for cigarettes.

For every cigarette pack sold, there's an imposed sales tax of around $0.41 despite the area's high cost of living and elevated income levels.

Florida Cigarette Tax

($1.34 per pack of 20)

Florida maintains a relatively static excise tax fee of $1.34 on each cigarette pack sold in the state.

Considering other costs potentially accrued (like shipping fees if bought out-of-state), this added fee can accumulate quite a sum for long-term smokers.

Georgia Cigarette Tax

($0.37 per pack of 20)

In contrast to neighboring Florida, Georgia boasts one of the lowest cigarette taxes in all American states—with its excise tax pegged at an economical and reasonably affordable rate of just $0.37 per 20-pack.

Hawaii Cigarette Tax

($3.20 per pack)

Hawaii holds one of the highest cigarette taxes in America—amplified by a profoundly ingrained health-conscious culture throughout the island.

With an eye-watering tax rate chargeable at $3.20 directly per standard-sized cigarette packet, individuals looking to maintain smoking habits here would unquestionably feel its cost-intensive effect.

Idaho Cigarette Tax

($0.30 per pack)

Idaho adopts an extremely lenient taxation approach towards tobacco products compared to other states—evident from its shockingly low excise duty set at just $0.30 for each unit or standard-sized packet of twenty pieces sold within state boundaries.

Illinois Cigarette Tax

($0.44 per pack)

Illinois has a comparatively modest cigarette tax at just $0.44 per pack. But it's interesting to note the city of Chicago levies an additional $1.18 per pack, plus Cook County adds an extra $3.00.

When all combined, including the state tax at 6.25%, a single pack of cigarettes in this part of the State can reach a sobering total of around $11.

Indiana Cigarette Tax

($0.36 per pack)

Indiana stands out as one of the states with lower tobacco taxes, having set theirs at just $0.36 for each 20-pack bought within its confines.

Although it may be tempting to stock up in these lower-taxed areas, remember transporting large quantities across state lines could land you in hot water with law enforcement if the intent is to prevent taxation.

Iowa Cigarette Tax

($1.36 per pack of 20 )

Going towards Midwestern America, Iowa levies a flat cigarette tax rate of exactly $1.36 for every constructed standard-sized packet purchased statewide. This amount does not include local county taxes that may add extra dollars to your tobacco expenditure.

Kansas Cigarette Tax

($1.29 per pack of 20)

Like many others on our list, Kansas chooses simplicity over complexity regarding its cigarette taxes. It assesses each packet (containing twenty cigarettes) according to a flat tax rate enacted by their legislation— currently sitting steady at around $1.29.

Kentucky Cigarette Tax

($1.10 per pack)

Historically one of America's largest tobacco producers, Kentucky now charges an excise tax of about $1.10 for every packet bought locally within its borders despite the industry's economic footprint statewide.

Making it another economical option for consumers who want to keep their smoking expenses low and hinged on budget allocations.

Louisiana Cigarette Tax

($0.21 per pack)

While many states are escalating cigarette taxes, Louisiana has a quite low excise tax rate of just $0.21 per standard pack.

It’s essential to note that Louisiana's statewide sales tax also applies to the purchase of cigarettes, with rates varying based on location and add-on county taxes.

Maine Cigarette Tax

($2.00 per pack of 20)

Up north in Maine, cigarette smokers encounter a higher state excise tax of $2.00 on each pack containing 20 cigarettes.

What’s noteworthy is that there are no other hidden sales or additional taxes on this surface rate in Maine, offering some straightforward math when calculating your total smoke costs while in this state.

Maryland Cigarette Tax

($3.75 per 20 cigarettes)

The cigarette tax rate in Maryland takes another hike compared to earlier states discussed. A flat $3.75 is tacked onto each packet comprising twenty sticks of cigarettes sold within the state lines.

The high rate echoes Maryland's determination to discourage smoking among residents and visitors for public health reasons.

Massachusetts Cigarette Tax

($3.51 per pack of 20)

Massachusetts has one of America's highest average retail prices for cigarettes primarily due to their hefty state excise tax at a notable $3.51 for every single pack sold, falling only behind second-place New York and Connecticut at number one when accounting for excise and sales taxes.

Michigan Cigarette Tax

($2.00 per pack)

In the Great Lakes state of Michigan, a flat rate of $2.00 is what you'll pay in taxes for every cigarette pack you purchase. This excise tax is uniform across the state, regardless of your location - whether in bustling Detroit or picturesque Traverse City.

But remember, this sum doesn't include additional costs that might come from local cigarette taxes or a sales tax - those vary depending on your location and could significantly add to your total expense.

Minnesota Cigarette Tax

($3.00 per pack of 20)

Minnesota comes in with one of the heaviest cigarette taxes among US states, with a hefty $3.00 excise tax on each standard-size pack.

As a revenue-generating strategy and public health measure aiming to curb consumption, this high tax often deters smoking in Minnesota.

This figure does not account for additional ambulance taxes, inflation-adjusted tax increases, or possible local city and county tobacco surcharges.

Mississippi Cigarette Tax

($0.68 per 20 cigarettes)

Stepping into more budget-friendly territory, we have Mississippi. With an excise tax of just $0.68 per pack, it's one of the lowest in America.

Though this may sound beneficial for consumers' pockets initially, critics argue it involves fewer deterrents against smoking’s harmful health effects.

Missouri Cigarette Tax

($0.17 per pack)

Missouri - infamous for having the nation's lowest state cigarette tax at just $0.17 per packet! As inviting as that rate might seem for those puffing away their worries without breaking the bank, these figures do not include any potential sales taxes based on local governance or point-of-sale policies.

Montana Cigarette Tax

($1.70 retail excise tax per 20 cigarettes)

In Montana, the situation is somewhat straightforward. The state imposes a flat excise tax of $1.70 per pack of 20 cigarettes at the retail level.

Wholesalers collect this tax and effectively get paid by consumers as it figures into the final retail pricing of the cigarette packs.

Nebraska Cigarette Tax

($0.64 per 20 cigarettes)

Nebraska leans on the lower end regarding cigarette taxation, with a standing rate of just $0.64 for every pack of 20 cigarettes.

This design aims at reducing potential negative impacts on active smokers with a lesser ability to meet tax burdens while balancing health and welfare objectives.

Nevada Cigarette Tax

($1.80 per pack of 20)

Nevada strikes a middle ground in this ongoing state-by-state tour, imposing an excise tax rate of $1.80 on every pack of 20 cigarettes sold within its territory.

It's essential to remember that these taxes contribute significantly to local budgets, helping boost healthcare services, education, and more.

New Hampshire Cigarette Tax

($1.78 per pack)

For smokers in New Hampshire, each packet costs them an additional $1.78 in excise taxes alone – coming out reasonably close to their counterparts in Nevada when talking about the state-imposed taxes on cigarette purchases.

Remember that these sums might seem tiny transaction by transaction but add up quite dramatically over time - both for individual smokers and from a revenue collection perspective for states across America.

New Jersey Cigarette Tax

($2.70 per 20-cigarette pack)

Over in New Jersey, you'll find that the tax per 20-cigarette pack is fixed at a notably high $2.70.

This revenue aids in funding various sectors like healthcare services that cater to issues caused by smoking cigarettes, such as lung disease and cancer. The relatively high tax amount can also discourage smoking habits, leading to a healthier statewide population.

New Mexico Cigarette Tax

($2.00 per pack of 20)

Heading to the southwest, New Mexico keeps its cigarette tax at an even $2.00 for each packet sold containing twenty cigarettes—a moderate price tag compared to other states' excise taxes.

New York Cigarette Tax

($4.35 per pack of 20 cigarettes)

Showcasing one of the highest rates in the country, the State of New York levies an impressive $4.35 tax per every standard-sized cigarette pack on the consumer level.

Not only does this steep pricing highlight public health-related concerns since cigarette taxation contributes towards preventing unhealthy habits in individuals, but it also significantly funds state-level operations through this substantial revenue source.

North Carolina Cigarette Tax

($0.45 per 20-cigarette pack)

Contrasting most other states with its notably low rates, North Carolina's cigarette taxes are set at just $0.45 for each paper-boxed pack containing twenty cigarettes sold across state lines publicly or privately—wherever that transaction might take place.

North Dakota Cigarette Tax

($0.23 per pack)

Based on the tax rates, North Dakota stands as one of the most affordable states for cigarette buyers. The state charges only $0.23 per pack, making it a haven for those looking to stretch their dollars and cents when purchasing cigarettes.

Ohio Cigarette Tax

($1.60 per pack)

Ohio's cigarette tax is at the relatively higher end of the spectrum, coming in at $1.60 per pack of 20 cigarettes. This tax impacts daily smokers and infrequent tobacco users, pushing many to consider healthier options.

Oklahoma Cigarette Tax

($2.03 per pack of 20 cigarettes)

In Oklahoma, you'll find a slightly higher excise tax rate on cigarette packs compared to Ohio. For $2.03 for every box purchased, this heightened rate is part of an ongoing effort by the local government to discourage smoking and promote better public health policies.

Oregon Cigarette Tax

($1.32 for a pack of 20 cigarettes)

Oregon, known for its vibrant landscapes and scenic beauty, also fosters a relatively high taxation rate on cigarettes - specifically $1.32 charged on every 20-cigarette pack sold in the state marketplaces or shops.

Pennsylvania Cigarette Tax

($2.60 per pack)

Residents and visitors lighting up in the Keystone State will face a significant amount of tax to do so. Pennsylvania's state excise tax on cigarettes stands at a sizable $2.60 per pack. Remember this is before you add on any applicable sales or local city taxes, which could push your expenditure even higher.

Rhode Island Cigarette Tax

($3.75 per 20 cigarettes)

If you're in Rhode Island, brace yourself for some of the highest cigarette taxes in the nation. For each box of 20 cigarettes, you'd be shelling out $3.75 toward state excise taxes alone. Combined with local and state sales taxes, it adds considerably to your overall costs.

South Carolina Cigarette Tax

($0.57 per pack)

Contrary to its northern counterpart, South Carolina opts for significantly lighter levies on its cigarette packs with a comparatively low rate of $0.57 for each purchase containing twenty units—a wink of respite for smokers accustomed to coughing up much more in other American states.

South Dakota Cigarette Tax

($1.53 per pack of 20)

Lighting up in South Dakota? Take note that you'll be paying an excise tax of $1.53 for every 20-cigarette pack you buy there—an announcement that might turn heads towards cheaper substitutes or perhaps even incentivize cessation attempts among residents and visitors alike.

Tennessee Cigarette Tax

($0.62 per pack)

Good news if you're in Tennessee - the state applies one of the lowest cigarette taxes in the entire country. Buyers are taxed a mere $0.62 for each pack of 20 cigarettes, making it an affordable destination for smokers.

Remember that health risks associated with smoking remain irrespective of how much you pay in taxes.

Texas Cigarette Tax

($1.41 per pack)

In the Lone Star State, the government imposes a tax of approximately $1.41 on each packet containing 20 cigarettes. This is directly added to consumers' product prices, increasing costs for smoking enthusiasts across Texas.

Utah Cigarette Tax

($1.70 per pack)

Utah takes a slightly different approach to dealing with smoking and its associated issues. The state charges an excise tax rate of $1.70 per pack of twenty cigarettes, falling mid-range compared to other states' rates.

Vermont Cigarette Tax

($3.08 per 20-cigarette pack)

Compared to many others, Vermont raises its tax game regarding cigarettes with one of the highest rates in America — A steep $3.08 tax for every packet containing twenty cigarettes is slapped whenever you purchase a pack.

Virginia Cigarette Tax

($0.30 per pack)

Living in the commonwealth of Virginia offers a bit of respite for cigarette enthusiasts. This state has one of the lowest cigarette tax rates in the nation, at just $0.30 per pack of twenty cigarettes.

While lower rates may come as good news to smokers, they may also pose additional health and economic ripple effects concerning public expenditure on tobacco-related healthcare needs.

Washington Cigarette Tax

($3.025 per pack)

At the other end of the spectrum, Washington imposes one of the highest excise taxes on cigarettes throughout America.

In addition to its general sales tax ranging from 6.5% to 10.4% depending on local municipality rates, Washington adds a considerable $3.025 onto each cigarette packet containing twenty pieces.

West Virginia Cigarette Tax

($1.20 per pack of 20)

Similar to its nearby neighbor Virginia, West Virginia maintains an affordable rate of cigarette taxes at only $1.20 per pack of twenty cigarettes sold within state borders—making it one of those states that fall under the category of “middle-of-the-pack” states in terms of absolute tax values across America.

Wisconsin Cigarette Tax

($2.52 per pack)

The Badger State – Wisconsin – imposes quite a heavy burden on cigarette consumers with an excise tax rate that hits far above national medium levels, currently priced at $2.52 for every single standard packet sold either through formal retail transactions or via online e-commerce platforms handled by local taxable entities within state jurisdiction parameters.

Wyoming Cigarette Tax

($0.60 per pack of 20 cigarettes)

If you're looking for a state with one of the lowest cigarette taxes in the U.S., Wyoming is the place for you. The Cowboy state imposes a flat cigarette tax rate of $.60 per pack of 20 cigarettes.

FAQs About cigarette tax by state

Conclusion

In essence, cigarette taxes are more than just additional charges on a pack of smokes. These taxes reflect a state's stance on public health issues, fiscal strategies, and political leanings. As consumers, understanding these dynamics can help you make more informed choices.

Whether you're a casual smoker considering cutting down or someone intrigued by the intricate web of American taxation, knowing state-specific cigarette taxes equips you with a broader understanding of where your money goes.