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STATE System Excise Tax Fact Sheet
Taxes on Tobacco Help Reduce the Number of Tobacco Users
In the United States, tobacco use is the leading cause of preventable disease, disability, and death.1 More than 480,000 people die prematurely in the United States annually and another 16 million have a serious illness caused by smoking or exposure to secondhand smoke.1 Each year, smoking costs the United States more than $225 billion in direct medical costs and more than $156 billion in lost productivity.1,2 The Centers for Disease Control and Prevention’s (CDC) Best Practices for Comprehensive Tobacco Control Programs concludes that the more states spend on comprehensive tobacco control programs, the greater the reductions in smoking.3 However, in fiscal year 2021, states will receive $26.9 billion from tobacco taxes and cigarette company payments from the lawsuits they settled in 1998, but will only spend $656 million—less than 3% for tobacco control programs.4 In 2019, the tobacco industry spent $7.62 billion on advertising and promotion of cigarettes. This translates to more than $21 million every day, or almost $1 million every hour.5 States reaching recommended levels of investment in tobacco control is an integral component of meeting the Healthy People 2030 objective to reduce current cigarette smoking among adults to 5% or less by the year 2030.6
- Map of Excise Tax Rate on Packs of Cigarettes by State
- States’ Activity to Reduce Tobacco Use Through Excise Taxes
- Future Implications for State Efforts to Raise Tobacco Excise Taxes
- Combustible Tobacco Products
- Non-Combustible Tobacco Products
- Combustible Tobacco Products Glossary
- Non-Combustible Tobacco Products Glossary
- References
According to the US Surgeon General, increasing the price of cigarettes through strategies such as excise tax increases are an effective policy intervention to prevent initiation of tobacco use, promote cessation, and reduce the prevalence and intensity of tobacco use among adolescents and young adults.1,6 CDC found that an increase in excise taxes in Massachusetts, for example, when combined with an antismoking campaign, produced a 19.7% decline in cigarette consumption per capita 4 years after the tax increase was initiated.7 Young people are particularly sensitive to tobacco product price increases and a study by the independent CDC Task Force on Community Preventive Services concluded that increasing the unit price for tobacco products is an effective method for reducing tobacco use among young adults and adolescents.8 The largest impact on cigarette demand for youths is the perceived price of cigarettes.9,10 Increasing excise taxes on tobacco products is especially effective in discouraging initiation among young people who have not developed an addiction to tobacco, thus protecting their health and increasing their likelihood of remaining tobacco-free.11
States’ Activity to Reduce Tobacco Use Through Excise Taxes
Through June 30, 2024, the state excise tax on cigarettes ranges from $0.170 per pack in Missouri, to $5.350 per pack in New York. The federal tax remains at $1.010 per pack. Four states (Georgia, Missouri, North Carolina, and North Dakota) have an excise tax on cigarettes that is less than $0.500 per pack. Nine states (Alabama, Idaho, Indiana, Mississippi, Nebraska, South Carolina, Tennessee, Virginia, and Wyoming) have an excise tax on cigarettes from $0.500 to $0.999 per pack. Eight states (Arkansas, Florida, Iowa, Kansas, Kentucky, Louisiana, Texas, and West Virginia), the Marshall Islands, and the U.S. Virgin Islands have cigarette excise taxes from $1.000 to $1.499 per pack. Seven states (Colorado, Montana, Nevada, New Hampshire, Ohio, South Dakota, and Utah) have cigarette excise taxes from $1.500 to $1.999 per pack. In 2006, only six states had an excise tax rate of at least $2.000. Twelve states (Alaska, Arizona, California, Delaware, Illinois, Maine, Michigan, New Jersey, New Mexico, Oklahoma, Pennsylvania, and Wisconsin) have a cigarette excise tax from $2.000 to $2.999 per pack. Six states (Hawaii, Massachusetts, Minnesota, Oregon, Vermont, and Washington), and the Northern Mariana Islands have a cigarette excise tax from $3.00 to $3.999 per pack. Two states (Connecticut, and Rhode Island) and Guam have a cigarette excise tax of $4.000 or greater. Two States (Maryland and New York), the District of Columbia, Palau and Puerto Rico have a cigarette excise tax of $5.000 or greater; and in American Samoa, the cigarette excise tax is $6.000.
Cigars
As of June 30, 2024, two states (Florida and Pennsylvania), the District of Columbia and Palau do not tax cigars. The remaining states tax cigars either on a per-unit basis or by a percentage of the product price. Five states (Alabama, Arizona, Oklahoma, Texas, and Vermont) American Samoa, Guam and Puerto Rico tax cigars based on a per-unit basis, and vary greatly in range, from $0.011 to $2.000. The other 43 states, the Marshall Islands, the Northern Mariana Islands and the U.S. Virgin Islands tax cigars as a percentage of the product price. Eight states (Arkansas, Connecticut, Iowa, Michigan, New Mexico, Oregon, Rhode Island, and Wisconsin) limit the maximum cigar tax to $0.500 per cigar. In North Carolina, the maximum cigar tax is $0.300 per cigar; and in Washington, the maximum cigar tax is $0.650 per cigar.
Little Cigars
States tax little cigars in one of three ways: defined and taxed separately as “little cigars,” defined as and taxed as “tobacco products,” or defined as and taxed as “cigarettes.” One state (Florida), the Marshall Islands, the Northern Mariana Islands, and Palau do not tax little cigars in any manner. Four states (Alabama, Arizona, Georgia, and Texas) tax little cigars separately with taxes ranging from $0.020 to $0.4405 per pack. Sixteen states (California, Hawaii, Illinois, Iowa, Massachusetts, Minnesota, Nebraska, New Hampshire, New Mexico, New York, Oklahoma, Pennsylvania, Rhode Island, Utah, Vermont, and Washington), American Samoa, the District of Columbia, Guam, and Puerto Rico tax little cigars as cigarettes. The other 29 states and the U.S. Virgin Islands tax little cigars as tobacco products.
Pipe Tobacco
The Marshall Islands and Puerto Rico do not tax pipe tobacco. Four states (Alabama, Arizona, Pennsylvania, and Texas) American Samoa, Guam and Palau tax pipe tobacco on a per ounce basis ranging from $0.0356 to $8.3380. The remaining states, the District of Columbia, the Northern Mariana Islands and the U.S. Virgin Islands tax pipe tobacco on a percentage of a specified cost.
Roll-Your-Own-Tobacco
Five states (Alabama, Arizona, Pennsylvania, Texas, and Vermont) American Samoa, Guam and Palau tax roll-your-own tobacco on a per ounce basis ranging from $0.0356 to $8.3380. Two states (North Dakota, and Rhode Island) the Marshall Islands and Puerto Rico do not tax roll-your-own tobacco. The remaining states, the District of Columbia, the Northern Mariana Islands and the U.S. Virgin Islands tax roll-your-own tobacco on a percentage of a specified cost.
Unlike the tax on cigarettes (calculated per pack), the tax on noncombustible tobacco (sometimes referred to as “smokeless tobacco”) is usually measured in either a dollar amount per ounce or as a percentage of a price (such as the wholesale or manufacturer’s price) and the calculations vary by state. There are five product types within the non-combustible tobacco category, and the states can tax all of the products equally under a broad definition, or separately, citing specific product types. For example, Montana taxes “smokeless tobacco” at 50% of the wholesale price with moist snuff taxed separately at $0.8500 per ounce, whereas Minnesota’s noncombustible tobacco tax is 95% of the Wholesale Sales Price across all product types. Twenty-one states and Puerto Rico have defined excise taxes on certain types of noncombustible, tobacco, such as chewing tobacco and dry and moist snuff. American Samoa does not tax any form of noncombustible tobacco. The other 29 states, the District of Columbia, Guam, the Marshall Islands, the Northern Mariana Islands, Palau and the U.S. Virgin Islands tax these products together generally.
Chewing Tobacco
Seven states (Alabama, Arizona, Kentucky, Maine, North Dakota, Pennsylvania, and Texas) Guam and Puerto Rico tax chewing tobacco on a per ounce basis, ranging from $0.015 to $3.312 per ounce. American Samoa, the Marshall Islands, and Palau do not tax chewing tobacco. The remaining states, the District of Columbia, the Northern Mariana Islands and the U.S. Virgin Islands tax it on a percentage basis.
Dissolvable Tobacco
Twenty-five states, American Samoa, Guam, the Northern Mariana Islands and Puerto Rico do not tax dissolvable tobacco. Three states (Pennsylvania, Texas, and Vermont) the Marshall Islands, and Palau tax dissolvables on a per ounce basis. The remaining states, the District of Columbia and the U.S. Virgin Islands tax dissolvables on a percentage basis of a specified cost.
Dry Snuff Tobacco
Fourteen states (Alabama, Arizona, Connecticut, Iowa, Kentucky, Maine, Nebraska, New York, North Dakota, Pennsylvania, Rhode Island, Texas, Vermont, and Virginia) Guam, the Marshall Islands, Palau and Puerto Rico tax dry snuff on a per ounce basis ranging from $0.010 per ounce to $8.3380 per ounce. American Samoa does not tax dry snuff. The rest of the states, the District of Columbia, the Northern Mariana Islands and the U.S. Virgin Islands tax dry snuff on a percentage of a specified cost.
Moist Snuff Tobacco
Twenty-three states, Guam, the Marshall Islands, Palau and Puerto Rico tax moist snuff on a per-ounce basis ranging from $0.010 per ounce to $8.3380 per ounce. American Samoa does not tax moist snuff. The remaining states, the District of Columbia, the Northern Mariana Islands and the U.S. Virgin Islands tax moist snuff on a percentage of a specified cost.
Snus Tobacco
Four states (Alabama, Connecticut, New Hampshire, and North Dakota) American Samoa, the Northern Mariana Islands and Puerto Rico do not tax snus. Six states (Arizona, Kentucky, Maine, Pennsylvania, Texas, and Vermont) Guam, the Marshall Islands and Palau tax snus on a per ounce basis. The remaining states, the District of Columbia and the U.S. Virgin Islands tax snus on a percentage of a specified cost.
Future Implications for State Efforts to Raise Tobacco Excise Taxes
Increasing the price of tobacco products is one of the most effective methods to prevent or reduce tobacco use.1,10 States are also beginning to look at excise taxes on Electronic Nicotine Delivery Systems (ENDS), including electronic cigarettes. Not only do excise taxes on tobacco products raise tax revenue for states, states realize health care-related cost savings from reductions in associated financial costs from death and disease because of tobacco use.3 Thirteen states have excise tax rates of less than $1.000 on packs of cigarettes and four states have taxes under $0.500 per pack. States with lower tobacco product taxes may limit their potential to use dedicated tax revenue for tobacco control. Because incremental increases in excise taxes can influence smoking behavior (especially in young people), states can use excise taxes as a tool to raise revenue, reduce both private and public health care costs, and improve the health of their citizens. Local and state governments are responsible for deciding whether it is appropriate to address this problem through governmental action.
| Location | Cigarettes | Cigars | Little Cigars | Pipe Tobacco | Roll-Your-Own Tobacco |
|---|---|---|---|---|---|
| Alabama | $0.675 per pack | $0.0405 each | $0.0800 per pack of 20 | $0.0356 per ounce | $0.0356 per ounce |
| Alaska | $2.000 per pack | 75% Wholesale Price | 75% Wholesale Price | 75% Wholesale Price | 75% Wholesale Price |
| American Samoa | $6.000 per pack | $0.3000 each | $6.0000 per pack of 20 | $0.1050 per ounce | $0.1050 per ounce |
| Arizona | $2.000 per pack | $0.2180 each | $0.4405 per pack of 20 | $0.2875 per ounce | $0.2875 per ounce |
| Arkansas | $1.150 per pack | 68% Manufacturer’s Sales Price | 68% Manufacturer’s Sales Price | 68% Manufacturer’s Sales Price | 68% Manufacturer’s Sales Price |
| California | $2.870 per pack | 56.32% Wholesale Cost | $2.8700 per pack of 20 | 56.32% Wholesale Cost | 56.32% Wholesale Cost |
| Colorado | $1.940 per pack | 50% Manufacturer’s List Price | 50% Manufacturer’s List Price | 50% Manufacturer’s List Price | 50% Manufacturer’s List Price |
| Connecticut | $4.350 per pack | 50% Wholesale Sales Price | 50% Wholesale Sales Price | 50% Wholesale Sales Price | 50% Wholesale Sales Price |
| Delaware | $2.100 per pack | 30% Wholesale Price | 30% Wholesale Price | 30% Wholesale Price | 30% Wholesale Price |
| District of Columbia | $5.010 per pack | No Provision | $5.0100 per pack of 20 | 80% Wholesale Sales Price | 80% Wholesale Sales Price |
| Florida | $1.339 per pack | No Provision | No Provision | 85% Wholesale Sales Price | 85% Wholesale Sales Price |
| Georgia | $0.370 per pack | 23% Wholesale Cost Price | $0.0500 per pack of 20 | 10% Wholesale Cost Price | 10% Wholesale Cost Price |
| Guam | $4.000 per pack | $0.5800 each | $10.600 per pack of 20 | $3.3120 per ounce | $3.3120 per ounce |
| Hawaii | $3.200 per pack | 50% Wholesale Price | $3.2000 per pack of 20 | 70% Wholesale Price | 70% Wholesale Price |
| Idaho | $0.570 per pack | 40% Wholesale Sales Price | 40% Wholesale Sales Price | 40% Wholesale Sales Price | 40% Wholesale Sales Price |
| Illinois | $2.980 per pack | 36% Wholesale Price | $2.9800 per pack of 20 | 36% Wholesale Price | 36% Wholesale Price |
| Indiana | $0.995 per pack | 24% Wholesale Price | 24% Wholesale Price | 24% Wholesale Price | 24% Wholesale Price |
| Iowa | $1.360 per pack | 50% Wholesale Sales Price | $1.3600 per pack of 20 | 50% Wholesale Sales Price | 50% Wholesale Sales Price |
| Kansas | $1.290 per pack | 10% Wholesale Sales Price | 10% Wholesale Sales Price | 10% Wholesale Sales Price | 10% Wholesale Sales Price |
| Kentucky | $1.100 per pack | 15% Wholesale Sales Price | 15% Wholesale Sales Price | 15% Wholesale Sales Price | 15% Wholesale Sales Price |
| Louisiana | $1.080 per pack | 20% Manufacturer’s Invoice Price | 8% Manufacturer’s Invoice Price | 33% Manufacturer’s Invoice Price | 33% Manufacturer’s Invoice Price |
| Maine | $2.000 per pack | 43% Wholesale Sales Price | 43% Wholesale Sales Price | 43% Wholesale Sales Price | 43% Wholesale Sales Price |
| Marshall Islands | $1.000 per pack | 151% Cost, Insurance and Freight (C.I.F.) value | No Provision | No Provision | No Provision |
| Maryland | $3.750 per pack | 70% Wholesale Price | 53% Wholesale Price | 30% Wholesale Price | 53% Wholesale Price |
| Massachusetts | $3.510 per pack | 40% Wholesale Price | $3.5100 per pack of 20 | 40% Wholesale Price | 40% Wholesale Price |
| Michigan | $2.000 per pack | 32% Wholesale Price | 32% Wholesale Price | 32% Wholesale Price | 32% Wholesale Price |
| Minnesota | $3.040 per pack | 95% Wholesale Sales Price | $3.0400 per pack of 20 | 95% Wholesale Sales Price | 95% Wholesale Sales Price |
| Mississippi | $0.680 per pack | 15% Manufacturer’s List Price | 15% Manufacturer’s List Price | 15% Manufacturer’s List Price | 15% Manufacturer’s List Price |
| Missouri | $0.170 per pack | 10% Manufacturer’s Invoice Price | 10% Manufacturer’s Invoice Price | 10% Manufacturer’s Invoice Price | 10% Manufacturer’s Invoice Price |
| Montana | $1.700 per pack | 50% Wholesale Price | 50% Wholesale Price | 50% Wholesale Price | 50% Wholesale Price |
| Nebraska | $0.640 per pack | 20% Purchase Price | $0.6400 per pack of 20 | 20% Purchase Price | 20% Purchase Price |
| Nevada | $1.800 per pack | 30% Wholesale Price | 30% Wholesale Price | 30% Wholesale Price | 30% Wholesale Price |
| New Hampshire | $1.780 per pack | 65.03% Wholesale Sales Price | $1.7800 per pack of 20 | 65.03% Wholesale Sales Price | 65.03% Wholesale Sales Price |
| New Jersey | $2.700 per pack | 30% Wholesale Price | 30% Wholesale Price | 30% Wholesale Price | 30% Wholesale Price |
| New Mexico | $2.000 per pack | 25% Product Value | $2.0000 per pack of 20 | 25% Product Value | 25% Product Value |
| New York | $5.350 per pack | 75% Wholesale Price | $4.3500 per pack of 20 | 75% Wholesale Price | 75% Wholesale Price |
| North Carolina | $0.450 per pack | 12.8% Cost Price | 12.8% Cost Price | 12.8% Cost Price | 12.8% Cost Price |
| North Dakota | $0.440 per pack | 28% Wholesale Purchase Price | 28% Wholesale Purchase Price | 28% Wholesale Purchase Price | No Provision |
| Northern Mariana Islands | $3.750 per pack | 60% Invoice Price | No Provision | 60% Invoice Price | 60% Invoice Price |
| Ohio | $1.600 per pack | 17% Wholesale Price | 37% Wholesale Price | 17% Wholesale Price | 17% Wholesale Price |
| Oklahoma | $2.030 per pack | $0.1200 each | $2.0300 per pack of 20 | 80% Factory List Price | 80% Factory List Price |
| Oregon | $3.330 per pack | 65% Wholesale Sales Price | 65% Wholesale Sales Price | 65% Wholesale Sales Price | 65% Wholesale Sales Price |
| Palau | $5.000 per pack | No Provision | No Provision | $8.3380 per ounce | $8.3380 per ounce |
| Pennsylvania | $2.600 per pack | No Provision | $2.6000 per pack of 20 | $0.5500 per ounce | $0.5500 per ounce |
| Puerto Rico | $5.100 per pack | $1.5937 each | $5.1000 per pack of 20 | No Provision | No Provision |
| Rhode Island | $4.250 per pack | 80% Wholesale Cost | $4.2500 per pack of 20 | 80% Wholesale Cost | No Provision |
| South Carolina | $0.570 per pack | 5% Manufacturer’s Price | 5% Manufacturer’s Price | 5% Manufacturer’s Price | 5% Manufacturer’s Price |
| South Dakota | $1.530 per pack | 35% Wholesale Purchase Price | 35% Wholesale Purchase Price | 35% Wholesale Purchase Price | 35% Wholesale Purchase Price |
| Tennessee | $0.620 per pack | 6.6% Wholesale Cost Price | 6.6% Wholesale Cost Price | 6.6% Wholesale Cost Price | 6.6% Wholesale Cost Price |
| Texas | $1.410 per pack | $0.0110 each | $0.0200 per pack of 20 | $1.2200 per ounce | $1.2200 per ounce |
| Utah | $1.700 per pack | 86% Manufacturer’s Sales Price | $1.7000 per pack of 20 | 86% Manufacturer’s Sales Price | 86% Manufacturer’s Sales Price |
| Vermont | $3.080 per pack | $2.0000 each | $3.0800 per pack of 20 | 41% Wholesale Price | $4.2308 per ounce |
| Virgin Islands | $1.100 per pack | 25% Cost Price | 25% Cost Price | 25% Cost Price | 25% Cost Price |
| Virginia | $0.600 per pack | 10% Manufacturer’s Sales Price | 10% Manufacturer’s Sales Price | 10% Manufacturer’s Sales Price | 10% Manufacturer’s Sales Price |
| Washington | $3.025 per pack | 95% Taxable Sales Price | $3.0250 per pack of 20 | 95% Taxable Sales Price | 95% Taxable Sales Price |
| West Virginia | $1.200 per pack | 12% Wholesale Price | 12% Wholesale Price | 12% Wholesale Price | 12% Wholesale Price |
| Wisconsin | $2.520 per pack | 71% Manufacturer’s List Price | 71% Manufacturer’s List Price | 71% Manufacturer’s List Price | 71% Manufacturer’s List Price |
| Wyoming | $0.600 per pack | 20% Wholesale Purchase Price | 20% Wholesale Purchase Price | 20% Wholesale Purchase Price | 20% Wholesale Purchase Price |
Download the excel file here [XLS – 15 KB]
| Location | Chewing Tobacco | Dissolvable Tobacco | Dry Snuff Tobacco | Moist Snuff Tobacco | Snus Tobacco |
|---|---|---|---|---|---|
| Alabama | $0.015 per ounce | No Provision | $0.0100 per ounce | $0.0100 per ounce | No Provision |
| Alaska | 75% Wholesale Price | 75% Wholesale Price | 75% Wholesale Price | 75% Wholesale Price | 75% Wholesale Price |
| American Samoa | No Provision | No Provision | No Provision | No Provision | No Provision |
| Arizona | $0.2225 per ounce | No Provision | $0.2225 per ounce | $0.2225 per ounce | $0.2225 per ounce |
| Arkansas | 68% Manufacturer’s Sales Price | 68% Manufacturer’s Sales Price | 68% Manufacturer’s Sales Price | 68% Manufacturer’s Sales Price | 68% Manufacturer’s Sales Price |
| California | 56.32% Wholesale Cost | 56.32% Wholesale Cost | 56.32% Wholesale Cost | 56.32% Wholesale Cost | 56.32% Wholesale Cost |
| Colorado | 50% Manufacturer’s List Price | 50% Manufacturer’s List Price | 50% Manufacturer’s List Price | $1.2300 per ounce | 50% Manufacturer’s List Price |
| Connecticut | 50% Wholesale Sales Price | No Provision | $3.0000 per ounce | $3.0000 per ounce | No Provision |
| Delaware | 30% Wholesale Price | 30% Wholesale Price | 30% Wholesale Price | $0.9200 per ounce | 30% Wholesale Price |
| District of Columbia | 80% Wholesale Sales Price | 80% Wholesale Sales Price | 80% Wholesale Sales Price | 80% Wholesale Sales Price | 80% Wholesale Sales Price |
| Florida | 85% Wholesale Sales Price | No Provision | 85% Wholesale Sales Price | 85% Wholesale Sales Price | 85% Wholesale Sales Price |
| Georgia | 10% Wholesale Cost Price | No Provision | 10% Wholesale Cost Price | 10% Wholesale Cost Price | 10% Wholesale Cost Price |
| Guam | $3.3120 per ounce | No Provision | $3.3120 per ounce | $3.3120 per ounce | $3.3120 per ounce |
| Hawaii | 70% Wholesale Price | 70% Wholesale Price | 70% Wholesale Price | 70% Wholesale Price | 70% Wholesale Price |
| Idaho | 40% Wholesale Sales Price | 40% Wholesale Sales Price | 40% Wholesale Sales Price | 40% Wholesale Sales Price | 40% Wholesale Sales Price |
| Illinois | 36% Wholesale Price | No Provision | 36% Wholesale Price | $0.0300 per ounce | 36% Wholesale Price |
| Indiana | 24% Wholesale Price | No Provision | 24% Wholesale Price | $0.4000 per ounce | 24% Wholesale Price |
| Iowa | 50% Wholesale Sales Price | No Provision | $1.1900 per ounce | $1.1900 per ounce | 50% Wholesale Sales Price |
| Kansas | 10% Wholesale Sales Price | No Provision | 10% Wholesale Sales Price | 10% Wholesale Sales Price | 10% Wholesale Sales Price |
| Kentucky | $0.0475 per ounce | 15% Distributor Sales Price | $0.1266 per ounce | $0.1266 per ounce | $0.1266 per ounce |
| Louisiana | 20% Manufacturer’s Invoice Price | 20% Manufacturer’s Invoice Price | 20% Manufacturer’s Invoice Price | 20% Manufacturer’s Invoice Price | 20% Manufacturer’s Invoice Price |
| Maine | $2.0200 per ounce | No Provision | $2.0200 per ounce | $2.0200 per ounce | $2.0200 per ounce |
| Marshall Islands | No Provision | $2.2910 per ounce | $2.2910 per ounce | $2.2910 per ounce | $2.2910 per ounce |
| Maryland | 60% Wholesale Price | 60% Wholesale Price | 60% Wholesale Price | 60% Wholesale Price | 60% Wholesale Price |
| Massachusetts | 210% Price Paid By Licensee/Unclassified Acquirer | No Provision | 210% Price Paid By Licensee/Unclassified Acquirer | 210% Price Paid By Licensee/Unclassified Acquirer | 40% Wholesale Price |
| Michigan | 32% Wholesale Price | No Provision | 32% Wholesale Price | 32% Wholesale Price | 32% Wholesale Price |
| Minnesota | 95% Wholesale Sales Price | 95% Wholesale Sales Price | 95% Wholesale Sales Price | 95% Wholesale Sales Price | 95% Wholesale Sales Price |
| Mississippi | 15% Manufacturer’s List Price | No Provision | 15% Manufacturer’s List Price | 15% Manufacturer’s List Price | 15% Manufacturer’s List Price |
| Missouri | 10% Manufacturer’s Invoice Price | No Provision | 10% Manufacturer’s Invoice Price | 10% Manufacturer’s Invoice Price | 10% Manufacturer’s Invoice Price |
| Montana | 50% Wholesale Price | 50% Wholesale Price | 50% Wholesale Price | $0.8500 per ounce | 50% Wholesale Price |
| Nebraska | 20% Purchase Price | No Provision | $0.4400 per ounce | $0.4400 per ounce | 20% Purchase Price |
| Nevada | 30% Wholesale Price | 30% Wholesale Price | 30% Wholesale Price | 30% Wholesale Price | 30% Wholesale Price |
| New Hampshire | 65.03% Wholesale Sales Price | 65.03% Wholesale Sales Price | 65.03% Wholesale Sales Price | 65.03% Wholesale Sales Price | No Provision |
| New Jersey | 30% Wholesale Price | 30% Wholesale Price | 30% Wholesale Price | $0.7500 per ounce | 30% Wholesale Price |
| New Mexico | 25% Product Value | 25% Product Value | 25% Product Value | 25% Product Value | 25% Product Value |
| New York | 75% Wholesale Price | No Provision | $2.0000 per ounce | $2.0000 per ounce | 75% Wholesale Price |
| North Carolina | 12.8% Cost Price | 12.8% Cost Price | 12.8% Cost Price | 12.8% Cost Price | 12.8% Cost Price |
| North Dakota | $0.1600 per ounce | No Provision | $0.6000 per ounce | $0.6000 per ounce | No Provision |
| Northern Mariana Islands | 60% Invoice Price | No Provision | 60% Invoice Price | 60% Invoice Price | No Provision |
| Ohio | 17% Wholesale Price | No Provision | 17% Wholesale Price | 17% Wholesale Price | 17% Wholesale Price |
| Oklahoma | 60% Factory List Price | 60% Factory List Price | 60% Factory List Price | 60% Factory List Price | 60% Factory List Price |
| Oregon | 65% Wholesale Sales Price | No Provision | 65% Wholesale Sales Price | $1.7800 per ounce | 65% Wholesale Sales Price |
| Palau | No Provision | $8.3380 per ounce | $8.3380 per ounce | $8.3380 per ounce | $8.3380 per ounce |
| Pennsylvania | $0.5500 per ounce | $0.5500 per ounce | $0.5500 per ounce | $0.5500 per ounce | $0.5500 per ounce |
| Puerto Rico | $0.3125 per ounce | No Provision | $0.2831 per ounce | $0.2831 per ounce | No Provision |
| Rhode Island | 80% Wholesale Cost | 80% Wholesale Cost | $1.0000 per ounce | $1.0000 per ounce | 80% Wholesale Cost |
| South Carolina | 5% Manufacturer’s Price | No Provision | 5% Manufacturer’s Price | 5% Manufacturer’s Price | 5% Manufacturer’s Price |
| South Dakota | 35% Wholesale Purchase Price | 35% Wholesale Purchase Price | 35% Wholesale Purchase Price | 35% Wholesale Purchase Price | 35% Wholesale Purchase Price |
| Tennessee | 6.6% Wholesale Cost Price | 6.6% Wholesale Cost Price | 6.6% Wholesale Cost Price | 6.6% Wholesale Cost Price | 6.6% Wholesale Cost Price |
| Texas | $1.2200 per ounce | $1.2200 per ounce | $1.2200 per ounce | $1.2200 per ounce | $1.2200 per ounce |
| Utah | 86% Manufacturer’s Sales Price | 86% Manufacturer’s Sales Price | 86% Manufacturer’s Sales Price | $1.8300 per ounce | 86% Manufacturer’s Sales Price |
| Vermont | 92% Wholesale Price | $2.5700 per ounce | $2.5700 per ounce | $2.5700 per ounce | $2.5700 per ounce |
| Virgin Islands | 25% Cost Price | 25% Cost Price | 25% Cost Price | 25% Cost Price | 25% Cost Price |
| Virginia | 20% Manufacturer’s Sales Price | No Provision | $0.2100 per ounce | $0.3600 per ounce | 20% Manufacturer’s Sales Price |
| Washington | 95% Taxable Sales Price | 95% Taxable Sales Price | 95% Taxable Sales Price | $2.105 per ounce | 95% Taxable Sales Price |
| West Virginia | 12% Wholesale Price | 12% Wholesale Price | 12% Wholesale Price | 12% Wholesale Price | 12% Wholesale Price |
| Wisconsin | 71% Manufacturer’s List Price | No Provision | 71% Manufacturer’s List Price | 100% Manufacturer’s List Price | 71% Manufacturer’s List Price |
| Wyoming | 20% Wholesale Purchase Price | No Provision | 20% Wholesale Purchase Price | $0.600 per ounce | 20% Wholesale Purchase Price |
STATE System Includes Excise Taxes on Different Types of Tobacco Products
In the STATE System, excise taxes on tobacco products are included for combustible and non-combustible (smokeless) tobacco.
Combustibles
Cigarettes
Any roll of tobacco wrapped in paper or in any substance not containing tobacco, and any roll of tobacco wrapped in any substance containing tobacco that—because of its appearance, the type of tobacco used in the filler, or its packaging and labeling—is likely to be offered to, or purchased by, consumers as a cigarette.13
Cigar
Any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco [other than a rolled cigarette].13
Little Cigars
Lighter than traditional cigars in weight, and while they are rolled in tobacco leaf instead of paper, they are typically similar in size to a cigarette and have other cigarette characteristics, including filters. They often are not defined as cigarettes for tax purposes.14
Pipe Tobacco
Any tobacco that—because of its appearance, type, packaging, or labeling—is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe.13
Roll-Your-Own Tobacco
Any tobacco that—because of its appearance, type, packaging, or labeling—is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes or cigars, or for use as wrappers thereof.13
Non-Combustibles
Chewing Tobacco
Any leaf tobacco that is not intended to be smoked.13
Dissolvable Tobacco
A type of smokeless tobacco product that dissolves in the mouth.
Dry Snuff Tobacco
Any finely cut, ground, or powdered tobacco that is not intended to be smoked but inhaled.13
Moist Snuff Tobacco
Any moist finely cut ground or powdered tobacco intended to be placed in the mouth.15
Snus Tobacco
A spitless, moist snuff packaged in a small teabag-like sachet.16
- Centers for Disease Control and Prevention. The Health Consequences of Smoking—50 Years of Progress: A Report of the Surgeon General. Atlanta, GA:US Dept of Health and Human Services; 2014.
- Xu X, Shrestha SS, Trivers KF, Neff L, Armour BS, King BA. U.S. Healthcare Spending Attributable to Cigarette Smoking in 2014. Preventive Medicine. https://www.sciencedirect.com/science/article/pii/S0091743521001134. Accessed June 11, 2021.
- Centers for Disease Control and Prevention. Best Practices for Comprehensive Tobacco Control Programs–2014. Atlanta, GA: US Dept of Health and Human Resources; 2014.
- Campaign for Tobacco-Free Kids. Broken Promises to Our Children: A State-by-State Look at the 1998 Tobacco Settlement 22 Years Later. Available at https://www.tobaccofreekids.org/what-we-do/us/statereport. Accessed June 11, 2021.
- U.S. Federal Trade Commission (FTC). Cigarette Report for 2019. Available at https://www.ftc.gov/system/files/documents/reports/federal-trade-commission-cigarette-report-2019-smokeless-tobacco-report-2019/cigarette_report_for_2019.pdf. Accessed June 11, 2021.
- Healthy People 2030 [Internet]. Washington, DC: U.S. Department of Health and Human Services, Office of Disease Prevention and Health Promotion. Accessed November 24, 2020. Available from: https://health.gov/healthypeople/objectives-and-data/browse-objectives/tobacco-use
- Centers for Disease Control and Prevention. How Tobacco Smoke Causes Disease: The Biology and Behavioral Basis for Smoking- Attributable Disease: A Report of the Surgeon General. Atlanta, GA: Centers for Disease Control and Prevention, US Dept of Health and Human Services; 2010.
- Centers for Disease Control and Prevention. Cigarette smoking before and after an excise tax increase and an anti-smoking campaign–Massachusetts, 1990–1996. MMWR Morb Mortal Wkly Rep. 1996;45(44):966–970.
- Zaza S, Bris P, Harris K, eds. The Guide to Community Preventive Services: What Works to Promote Health? New York, NY: Oxford University Press; 2005.
- Ross H, Chaloupka FJ. The effect of cigarette prices on youth smoking. Health Econ. 2003;12(3):217–230.
- Chaloupka FJ. Macro-social influences: the effect of prices and tobacco control policies on the demand for tobacco products. Nicotine Tob Res. 1999;1(Suppl 1):S105–S109.
- Institute of Medicine. Ending the Tobacco Problem: A Blueprint for the Nation. Washington, DC: The National Academies Press; 2007.
- 27 C.F.R. § 45.11
- Delnevo C, Hrywna M, “A Whole ‘Nother Smoke” or a cigarette in disguise:how RJ Reynolds reframed the image of little cigars. Am J Public Health. 2007;97(8):1368–1375.
- Centers for Disease Control and Prevention. Gateway to Health Communication & Social Marketing Practice. Smokeless Tobacco (Dip, Chew, Snuff) website, 2014. Accessed August. 8, 2015.
- Centers for Disease Control and Prevention. Preventing Tobacco Use Among Youth and Young Adults: A Report of the Surgeon General. Atlanta, GA: US Dept of Health and Human Services; 2012.
DISCLAIMER: The STATE System contains data synthesized from state-level statutory laws. It does not contain state-level regulations; measures implemented by counties, cities, or other localities; opinions of Attorneys General; or relevant case law decisions for tobacco control topics other than preemption; all of which may vary significantly from the laws reported in the database, fact sheets, and publications.