FTA Home Page > State Comparisons
State Tax Rates on Other Tobacco Products
January 1, 2008
|
State |
Tax Rate/Base (1) |
State |
Tax Rate/Base (1) |
|---|---|---|---|
|
Alabama |
Michigan |
32% Wholesale Price |
|
|
Cigars (2) |
4.0¢-40.5¢/ 10 cigars |
Minnesota |
70% Wholesale Price |
|
Tobacco/Snuff |
0.6¢-5.25¢/ ounce |
Mississippi |
15% Manufactures Price |
|
Alaska |
75% Wholsale Price |
Missouri |
10% Manufactures Price |
|
Arizona |
Montana |
50% Wholesale Price |
|
|
Cigars (2) |
44.1¢-$2.60/ 20 cigars |
Nebraska |
20% Wholesale Price |
|
Tobacco/Snuff |
23.8¢/ounce |
Nevada |
30% Wholesale Price |
|
Arkansas |
32% Manufactures Price |
New Hampshire |
19% Wholesale Price |
|
California (3) |
45.13% Wholesale Price |
New Jersey |
30% Wholesale Price |
|
Colorado |
40% Manufactures Price |
New Mexico |
25% Product value |
|
Connecticut (5) |
20% Wholesale Price |
New York |
37% Wholesale Price |
|
Delaware |
15% Wholesale Price |
North Carolina |
3% Wholesale Price |
|
Florida |
North Dakota |
||
|
Tobacco/Snuff |
25% Wholesale Price |
Cigars & Tobacco |
28% Wholesale Price |
|
Georgia |
Chew Tobacco/Snuff |
16¢-60¢/ounce |
|
|
Little Cigars |
2.5¢/10 cigars |
Ohio |
17% Wholesale Price |
|
Other Cigars |
23% Wholesale Price |
Oklahoma |
|
| Tobacco | 10% Wholesale Price |
Cigars (2) |
36¢-120¢/ 10 cigars |
Hawaii |
40% Wholesale Price |
Tobacco/Snuf |
60%-80% factory list price |
Idaho |
40% Wholesale Price |
Oregon |
65% Wholesale Price |
Illinois |
18% Wholesale Price |
Rhode Island |
40% Wholesale Price |
Indiana |
24% Wholesale Price |
South Carolina |
5% Manufactures Price |
Iowa |
50% Wholesale Price |
South Dakota |
35% Wholesale Price |
Kansas |
10% Wholesale Price |
Tennessee |
6.6% Wholesale Price |
| Kentucky | 7.5% Wholesale Price | Texas | |
Louisiana |
Cigars (2) |
1.0¢-15.0¢/10 cigars |
|
Cigars |
8%-20% Manufacture Price |
Tobacco/Snuff |
35.213% Manufactures Price |
Tobacco/Snuff |
33% Manufactures Price |
Utah |
35% Manufactures Price |
Maine |
Vermont (6) |
41% Manufactures Price |
|
Chewing Tob./Snuff |
78% Wholesale Price |
Virginia | 10% Wholesale Price |
| Smoking Tob./Cigars | 20% Wholesale Price |
Washington |
75% Wholesale Price |
Maryland |
15% Wholesale Price |
West Virginia |
7% Wholesale Price |
Massachusetts |
Wisconsin |
50% Manuafactures Price |
|
Smokless Tob. |
90% Wholesale Price |
Wyoming (4) |
20% Wholesale Price |
Smoking Tob./Cigars |
30% Wholesale Price |
Source: Compiled by FTA from various sources.
(1) The volume based tax rates were converted to cents per 10 cigars or per
ounce for consistency.
(2) Tax rate on cigars varies based on the selling price.
(3) Tax rate is adjusted annually by the state, effective July 1st of each year.
(4) or 10% of the retail price.
(5) Snuff tobacco taxed at 40 cents per ounce.
(6) Little cigars are taxed as cigarettes.