State Cigarette Excise Tax Rates

STATE CIGARETTE EXCISE TAX RATES & RANKINGS

State Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware DC Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky

Tax $0.675 $2.00 $2.00 $1.15 $2.87 $1.94 $4.35 $2.10 $4.50 $1.339 $0.37 $3.20 $0.57 $2.98 $0.995 $1.36 $1.29 $1.10

Rank 41st 19th 19th 36th 13th 24th 2nd 17th 1st 33rd 50th 8th 46th 12th 39th 32nd 34th 37th

Average State Cigarette Tax: $1.91 per pack

State Louisiana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio

Tax $1.08 $2.00 $3.75 $3.51 $2.00 $3.04 $0.68 $0.17 $1.70 $0.64 $1.80 $1.78 $2.70 $2.00 $4.35 $0.45 $0.44 $1.60

Rank 38th 19th 5th 6th 19th 10th 40th 51st 27th 42nd 25th 26th 14th 19th 2nd 48th 49th 29th

State Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virginia Washington West Virginia Wisconsin Wyoming Puerto Rico Guam Northern Mariana Isl.

Tax $2.03 $3.33 $2.60 $4.25 $0.57 $1.53 $0.62 $1.41 $1.70 $3.08 $0.60 $3.025 $1.20 $2.52 $0.60 $5.10 $4.00 $3.75

Rank 18th 7th 15th 4th 46th 30th 43rd 31st 27th 9th 44th 11th 35th 16th 44th NA NA NA

Table shows all cigarette tax rates currently in effect. Since 2002, 48 states and the District of Columbia have increased their cigarette tax rates 142 times. The states in bold have not increased their tax for at least 10 years (since 2012 or earlier). Currently, 37 states, DC, Puerto Rico, Northern Mariana Islands, and Guam have cigarette tax rates of $1.00 per pack or higher; 22 states, DC, Puerto Rico, Northern Mariana Islands, and Guam have cigarette tax rates of $2.00 per pack or higher; ten states, DC, Puerto Rico, Northern Mariana Islands, and Guam have cigarette tax rates of $3.00 per pack or higher; three states, DC, Puerto Rico, and Guam have cigarette tax rates of $4.00 per pack or higher; and Puerto Rico has a cigarette tax rate higher than $5.00. States’ average includes DC, but not Puerto Rico, other U.S. territories, or local cigarette taxes. The median tax rate is $1.78 per pack. AK, MI, MN, MS, TX, and UT also have special taxes or fees on brands of manufacturers not participating in the state tobacco lawsuit settlements (NPMs).
The highest combined state-local tax rate is $7.16 in Chicago, IL, with Evanston, IL second at $6.48 per pack. Other high state-local rates include New York City at $5.85 and Juneau, AK at $5.00 per pack. For more information on local cigarette taxes, see: http://tobaccofreekids.org/research/factsheets/pdf/0267.pdf.
Federal cigarette tax is $1.01 per pack. From the beginning of 1998 through 2002, the major cigarette companies increased the prices they charge by more than $1.25 per pack (but also instituted aggressive retail-level discounting for competitive purposes and to reduce related consumption declines). In January 2003, Philip Morris instituted a 65-cent per pack price cut for four of its major brands, to replace its retail-level discounting and fight sales losses to discount brands, and R.J. Reynolds followed suit. In the last five years, the major cigarette companies have increased their product prices by more than $1.00 per pack. Nationally, estimated smoking-caused health care costs total $17.26 per pack.
The weighted average price for a pack of cigarettes nationwide is roughly $8.00 (including statewide sales taxes but not local cigarette or sales taxes, other than NYC’s $1.50 per pack cigarette tax), with considerable state-to-state differences because of different state tax rates, and different manufacturer, wholesaler, and retailer pricing and discounting practices. AK, DE, MT, NH & OR have no state retail sales tax at all; OK has a state sales tax, but does not apply it to cigarettes; MN & DC apply a per-pack sales tax at the wholesale level; and AL, GA & MO (unlike the rest of the states) do not apply their state sales tax to that portion of retail cigarette prices that represents the state’s cigarette excise tax.
Campaign for Tobacco-Free Kids, December 21, 2021 / Ann Boonn
For additional information see the Campaign’s website at https://tobaccofreekids.org/fact-sheets/tobaccocontrol-policies/tobacco-taxes.
Sources: Orzechowski & Walker, Tax Burden on Tobacco, 2020; media reports; state revenue department websites.

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