FTA Home Page > State Tax Comparisons
| STATE | TAX RATE (¢ per pack) |
RANK |
STATE | TAX RATE (¢ per pack) |
RANK | |
| Alabama (1) | 42.5 |
42 |
Nebraska | 64 | 35 |
|
Alaska |
200 |
4 |
Nevada | 80 |
32 |
|
| Arizona | 200 |
4 |
New Hampshire | 108 |
24 |
|
| Arkansas | 59 |
38 |
New Jersey | 257.5 |
1 |
|
| California | 87 |
30 |
New Mexico | 91 |
29 |
|
| Colorado | 84 |
31 |
New York (1) | 150 |
16 |
|
| Connecticut | 200 |
4 |
North Carolina | 35 |
45 |
|
Delaware |
115 |
23 |
North Dakota | 44 |
41 |
|
| Florida | 33.9 |
46 |
Ohio | 125 |
20 |
|
| Georgia | 37 |
43 |
Oklahoma | 103 |
25 |
|
| Hawaii (3) | 10 |
Oregon | 118 |
22 |
||
| Idaho | 57 |
39 |
Pennsylvania | 135 |
19 |
|
| Illinois (1) | 98 |
28 |
Rhode Island | 246 |
2 |
|
| Indiana | 99.5 |
27 |
South Carolina | 7 |
51 |
|
| Iowa | 136 |
18 |
South Dakota | 153 |
14 |
|
| Kansas | 79 |
33 |
Tennessee (1) (2) | 62 |
36 |
|
| Kentucky (2) | 30 |
47 |
Texas | 141 |
17 |
|
| Louisiana | 36 |
44 |
Utah | 69.5 |
34 |
|
| Maine | 200 |
4 |
Vermont | 179 |
11 |
|
| Maryland | 200 |
4 |
Virginia (1) | 30 |
47 |
|
| Massachusetts | 151 |
15 |
Washington | 202.5 |
3 |
|
| Michigan | 200 |
4 |
West Virginia | 55 |
40 |
|
| Minnesota (4) | 123 |
21 |
Wisconsin | 177 |
12 |
|
| Mississippi | 18 |
49 |
Wyoming | 60 |
37 |
|
| Missouri (1) | 17 |
50 |
Dist. of Columbia | 100 |
26 |
|
| Montana | 170 |
13 |
||||
| U. S. Median | 100.0 |
Source: Compiled by FTA
from various sources
(1) Counties and cities may impose an additional tax on a pack of cigarettes
in AL, 1¢ to 6¢; IL, 10¢ to 15¢; MO, 4¢ to 7¢; NYC $1.50; TN, 1¢; and VA, 2¢
to 15¢.
(2) Dealers pay an additional enforcement and administrative fee of 0.1¢ per
pack in KY and 0.05¢ in TN.
(3) Tax rate is scheduled to increase to $2.00 per pack on September 30, 2008.
(4) Plus an additional 25.5 cent sales tax is added to the wholesale price of a tax stamp (total $1.485).