20-Jan-15
State Cigarette Taxes, 2015
STATE
Alabama (1)
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida (2)
Georgia
Hawaii
Idaho
Illinois (1)
Indiana
Iowa
Kansas
Kentucky (3)
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota (4)
Mississippi
Missouri (1)
Montana
TAX RATE
(¢ per pack)
42.5
200
200
115
87
84
340
160
133.9
37
320
57
198
99.5
136
79
60
36
200
200
351
200
290
68
17
170
RANK
47
12
12
30
33
34
4
22
27
48
5
42
17
32
26
36
40
49
12
12
2
12
7
37
51
19
STATE
TAX RATE
(¢ per pack)
Nebraska 64
Nevada
80
New Hampshire
178
New Jersey
270
166
New Mexico New York (1)
435
North Carolina
45
North Dakota
44
Ohio
125
Oklahoma
103
Oregon (5)
131
Pennsylvania
160
Rhode Island
350
South Carolina 57
153
South Dakota Tennessee (1) (3)
62
Texas
141
Utah
170
Vermont
275
Virginia (1)
30
Washington
302.5
West Virginia
55
Wisconsin
252
Wyoming 60
250
Dist. of Columbia (6) U. S. Median
136
(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) Florida's rate includes a surcharge of $1 per pack.
(3) Dealers pay an additional enforcement and administrative fee of 0.1¢ per pack in KY and 0.05¢ in TN.
(4) In addition, Minnesota imposes an in lieu cigarette sales tax determined annually by the Department.
The current rate is 52.6¢ through December 31, 2015.
(5) Tax rate in Oregon is scheduled to increase to $1.32 per pack January 1, 2016.
(6) In addition, District of Columbia imposes an in lieu cigarette sales tax calculated every March 31. The
current rate is 4036¢
Source: Federation of Tax Administrators, January 2014.
Available at http://www.taxadmin.org/fta/rate/cigarette.pdf
RANK
38
35
18
9
21
1
45
46
29
31
28
22
3
42
24
39
25
19
8
50
6
44
10
40
11
17-Apr-14
State Cigarette Taxes, 2014
STATE
Alabama (1)
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida (2)
Georgia
Hawaii
Idaho
Illinois (1)
Indiana
Iowa
Kansas
Kentucky (3)
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota (4)
Mississippi
Missouri (1)
Montana
TAX RATE
(¢ per pack)
42.5
200
200
115
87
84
340
160
133.9
37
320
57
198
99.5
136
79
60
36
200
200
351
200
283
68
17
170
RANK
47
12
12
30
33
34
4
22
27
48
5
42
17
32
26
36
40
49
12
12
2
12
7
37
51
19
TAX RATE
STATE
(¢ per pack)
Nebraska 64
Nevada
80
New Hampshire
178
New Jersey
270
166
New Mexico New York (1)
435
North Carolina
45
North Dakota
44
Ohio
125
Oklahoma
103
Oregon
131
Pennsylvania
160
Rhode Island
350
South Carolina 57
153
South Dakota Tennessee (1) (3)
62
Texas
141
Utah
170
Vermont
262
Virginia (1)
30
Washington
302.5
West Virginia
55
Wisconsin
252
Wyoming 60
250
Dist. of Columbia (5) U. S. Median
136
(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) Florida's rate includes a surcharge of $1 per pack.
(3) Dealers pay an additional enforcement and administrative fee of 0.1¢ per pack in KY and 0.05¢ in TN.
(4) In addition, Minnesota imposes an in lieu cigarette sales tax determined annually by the Department.
The current rate is 36.2¢ through December 31, 2013.
(5) In addition, District of Columbia imposes an in lieu cigarette sales tax calculated every March 31. The
current rate is 36¢
Source: Federation of Tax Administrators, January 2014.
Available at http://www.taxadmin.org/fta/rate/cigarette.pdf
RANK
38
35
18
8
21
1
45
46
29
31
28
22
3
42
24
39
25
19
9
50
6
44
10
40
11
29-Mar-13
State Cigarette Taxes, 2013
STATE
Alabama (1)
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida (2)
Georgia
Hawaii
Idaho
Illinois (1)
Indiana
Iowa
Kansas
Kentucky (3)
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota (4)
Mississippi
Missouri (1)
Montana
TAX RATE
(¢ per pack)
42.5
200
200
115
87
84
300
160
133.9
37
320
57
198
198
136
79
60
36
200
200
251
200
123
68
17
170
RANK
47
11
11
31
33
34
3
22
27
48
4
42
16
16
26
36
40
49
11
11
9
11
29
37
51
17
TAX RATE
STATE
(¢ per pack)
Nebraska 64
Nevada
80
New Hampshire
168
New Jersey
270
166
New Mexico New York (1)
435
North Carolina
45
North Dakota
44
Ohio
125
Oklahoma
103
Oregon
118
Pennsylvania
160
Rhode Island
350
South Carolina 57
153
South Dakota Tennessee (1) (3)
62
Texas
141
Utah
170
Vermont
262
Virginia (1)
30
Washington
302.5
West Virginia
55
Wisconsin
252
Wyoming 60
250
Dist. of Columbia (5) U. S. Median
136
(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) Florida's rate includes a surcharge of $1 per pack.
(3) Dealers pay an additional enforcement and administrative fee of 0.1¢ per pack in KY and 0.05¢ in TN.
(4) In addition, Minnesota imposes an in lieu cigarette sales tax determined annually by the Department.
The current rate is 36.2¢ through December 31, 2013.
(5) In addition, District of Columbia imposes an in lieu cigarette sales tax calculated every March 31. The
current rate is 36¢
Source: Federation of Tax Administrators, January 2013.
Available at http://www.taxadmin.org/fta/rate/cigarette.pdf
RANK
38
35
20
6
21
1
45
46
28
32
30
22
2
42
24
39
25
18
7
50
5
44
8
40
10
1-Apr-11
State Cigarette Taxes, 2011
STATE
Alabama (1)
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida (2)
Georgia
Hawaii (3)
Idaho
Illinois (1)
Indiana
Iowa
Kansas
Kentucky (4)
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota (5)
Mississippi
Missouri (1)
Montana
TAX RATE
(¢ per pack)
42.5
200
200
115
87
84
300
160
133.9
37
300
57
98
99.5
136
79
60
36
200
200
251
200
123
68
17
170
RANK
47
11
11
29
33
34
4
20
25
48
4
42
32
31
24
36
40
49
11
11
8
11
27
37
51
17
STATE
Nebraska Nevada
New Hampshire
New Jersey
New Mexico New York (1)
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina South Dakota Tennessee (1) (5)
Texas
Utah
Vermont
Virginia (1)
Washington
West Virginia
Wisconsin
Wyoming Dist. of Columbia U. S. Median
TAX RATE
(¢ per pack)
64
80
178
270
166
435
45
44
125
103
118
160
346
57
153
62
141
170
224
30
302.5
55
252
60
250
RANK
38
35
16
6
19
1
45
46
26
30
28
20
2
42
22
39
23
17
10
50
3
44
7
40
9
125
(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) Florida's rate includes a surcharge of $1 per pack.
(3) Hawaii's tax rate is scheduled to rise to $3.20 per pack effective July 1, 2011.
(4) Dealers pay an additional enforcement and administrative fee of 0.1¢ per pack in KY and 0.05¢ in TN.
(5) In addition, Minnesota imposes an in lieu cigarette sales tax determined annually by the Department.
The current rate is 34.6¢ through July 31, 2011.
Source: Federation of Tax Administrators, March 2011.
Available at http://www.taxadmin.org/fta/rate/cigarette.pdf
29-Mar-10
State Cigarette Taxes, 2010
STATE
Alabama (1)
Alaska
Arizona
Arkansas
California
Colorado (5)
Connecticut
Delaware
Florida (6)
Georgia
Hawaii (3)
Idaho
Illinois (1)
Indiana
Iowa
Kansas
Kentucky (2)
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota (4)
Mississippi
Missouri (1)
Montana
TAX RATE
(¢ per pack)
42.5
200
200
115
87
84
300
160
133.9
37
260
57
98
99.5
136
79
60
36
200
200
251
200
123
68
17
170
RANK
46
11
11
27
32
33
2
18
23
47
5
42
30
29
22
35
40
48
11
11
7
11
25
37
50
17
STATE
Nebraska Nevada
New Hampshire
New Jersey
New Mexico New York (1)
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina South Dakota Tennessee (1) (2)
Texas
Utah
Vermont
Virginia (1)
Washington
West Virginia
Wisconsin
Wyoming Dist. of Columbia U. S. Median
TAX RATE
(¢ per pack)
64
80
178
270
91
275
45
44
125
103
118
160
346
7
153
62
141
69.5
224
30
202.5
55
252
60
250
RANK
38
34
16
4
31
3
44
45
24
28
26
18
1
51
20
39
21
36
9
49
10
43
6
40
8
118.0
(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 July 1, 2010 and $3.00 per pack on July 1, 2011.
(4) Plus an additional 33 cent sales tax added to the wholesale price of a tax stamp (total $1.56). This rate is
determined annually by the Department of Revenue.
(5) In addition there will be a 2.9% state sales tax on top of the stated per pack tax rate from July 1, 2009
through July 1, 2011.
(6) Includes a $1 per pack surcharge.
Source: Federation of Tax Administrators, March 2010.
Available at http://www.taxadmin.org/fta/rate/cigarette.pdf.
29-Mar-10
State Cigarette Taxes, 2009
STATE
Alabama (1)
Alaska
Arizona
Arkansas
California
Colorado (4)
Connecticut
Delaware
Florida (5)
Georgia
Hawaii
Idaho
Illinois (1)
Indiana
Iowa
Kansas
Kentucky (2)
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota (3)
Mississippi
Missouri (1)
Montana
TAX RATE
(¢ per pack)
42.5
200
200
115
87
84
200
115
133.9
37
260
57
98
99.5
136
79
60
36
200
200
251
200
123
68
17
170
RANK
45
9
9
26
32
33
9
26
22
46
4
42
30
29
20
35
40
47
9
9
6
9
24
37
50
17
STATE
Nebraska Nevada
New Hampshire
New Jersey
New Mexico New York (1)
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina South Dakota Tennessee (1) (2)
Texas
Utah
Vermont
Virginia (1)
Washington
West Virginia
Wisconsin
Wyoming Dist. of Columbia TAX RATE
(¢ per pack)
64
80
178
270
91
275
35
44
125
103
118
135
346
7
153
62
141
69.5
224
30
202.5
55
252
60
200
RANK
38
34
16
3
31
2
48
44
23
28
25
21
1
51
18
39
19
36
7
49
8
43
5
40
9
(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) Plus an additional 27.4 cent sales tax added to the wholesale price of a tax stamp (total $1.504). This rate is
determined annually by the Department of Revenue.
(4) In addition there will be a 2.9% state sales tax on top of the stated per pack tax rate from July 1, 2009
through July 1, 2011.
(5) Includes a $1 per pack surcharge.
Source: Tax Foundation, July 2009.
Available at http://www.taxfoundation.org/taxdata/show/245.html.
24-Mar-08
State Cigarette Taxes, 2008
STATE
Alabama (1)
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii (3)
Idaho
Illinois (1)
Indiana
Iowa
Kansas
Kentucky (2)
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota (4)
Mississippi
Missouri (1)
Montana
TAX RATE
(¢ per pack)
42.5
200
200
59
87
84
200
115
33.9
37
180
57
98
99.5
136
79
30
36
200
200
151
200
123
18
17
170
RANK
42
4
4
38
30
31
4
23
46
43
10
39
28
27
18
33
47
44
4
4
15
4
21
49
50
13
STATE
Nebraska Nevada
New Hampshire
New Jersey
New Mexico New York (1)
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina South Dakota Tennessee (1) (2)
Texas
Utah
Vermont
Virginia (1)
Washington
West Virginia
Wisconsin
Wyoming Dist. of Columbia U. S. Median
TAX RATE
(¢ per pack)
64
80
108
257.5
91
150
35
44
125
103
118
135
246
7
153
62
141
69.5
179
30
202.5
55
177
60
100
RANK
35
32
24
1
29
16
45
41
20
25
22
19
2
51
14
36
17
34
11
47
3
40
12
37
26
100.0
(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 Sept. 30, 2008.
(4) Plus an additional 25.5 cent sales tax added to the wholesale price of a tax stamp (total $1.485).
Federation of Tax Administrators, March 2008.
Available at http://www.taxadmin.org/fta/rate/cigarett.html.
9-Apr-07
State Cigarette Taxes, 2007
STATE
Alabama (1)
Alaska (3)
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii (3)
Idaho
Illinois (1)
Indiana
Iowa
Kansas
Kentucky (2)
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota (4)
Mississippi
Missouri (1)
Montana
TAX RATE
(¢ per pack)
42.5
180
200
59
87
84
151
55
33.9
37
160
57
98
55.5
36
79
30
36
200
100
151
200
123
18
17
170
RANK
40
7
4
33
24
25
11
36
45
41
10
34
22
35
42
28
46
42
4
20
11
4
17
49
50
9
STATE
Nebraska Nevada
New Hampshire
New Jersey
New Mexico New York (1)
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina South Dakota Tennessee (1) (2)
Texas
Utah
Vermont
Virginia (1)
Washington
West Virginia
Wisconsin
Wyoming Dist. of Columbia U. S. Median
TAX RATE
(¢ per pack)
64
80
80
257.5
91
150
35
44
125
103
118
135
246
7
53
20
141
69.5
179
30
202.5
55
77
60
100
RANK
31
26
26
1
23
13
44
39
16
19
18
15
2
51
38
48
14
30
8
46
3
36
29
32
20
80.0
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 July 1, 2007 in AK and to $2.00 per pack on
Sept. 30, 2007 in HI.
(4) Plus an additional 25.5 cent sales tax is added to the wholesale price of a tax stamp (total $1.485).
Federation of Tax Administrators, http://www.taxadmin.org/fta/rate/tax_stru.html.
State Cigarette Taxes, 2006
STATE
Alabama (1)
Alaska
Arizona
Arkansas (2)
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Idaho
Illinois (1)
Indiana
Iowa
Kansas
Kentucky (2)
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota (4)
Mississippi
Missouri (1)
Montana
TAX RATE
(¢ per pack)
42.5
160
118
59
87
84
151
55
33.9
37
140
57
98
55.5
36
79
30
36
200
100
151
200
123
18
17
170
RANK
39
7
16
32
23
24
8
35
44
41
11
33
21
34
42
27
45
42
4
19
8
4
14
49
50
6
STATE
Nebraska Nevada
New Hampshire
New Jersey
New Mexico New York (1)
North Carolina (3)
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina South Dakota Tennessee (1) (2)
Texas
Utah
Vermont
Virginia (1)
Washington
West Virginia
Wisconsin
Wyoming Dist. of Columbia U. S. Median
TAX RATE
(¢ per pack)
64
80
80
240
91
150
30
44
125
103
118
135
246
7
53
20
41
69.5
119
30
202.5
55
77
60
100
RANK
30
25
25
2
22
10
45
38
13
18
16
12
1
51
37
48
40
29
15
45
3
35
28
31
19
80.0
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. In
AR, a $1.25/1,000 cigarette fee is imposed.
(3) Tax rate is scheduled to increase to 35 cents per pack on July 1, 2006.
(4) Plus an additional 25.5 cent sales tax is added to the wholesale price of a tax stamp (total $1.485).
State Cigarette Taxes, 2005
STATE
Alabama (1)
Alaska
Arizona
Arkansas (2)
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Idaho
Illinois (1)
Indiana
Iowa
Kansas
Kentucky (2)
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri (1)
Montana
TAX RATE
(¢ per pack)
42.5
160
118
59
87
87
151
55
33.9
37
140
57
98
55.5
36
79
3
36
100
100
151
200
48
18
17
170
RANK
39
5
13
23
21
22
6
32
44
41
10
30
19
31
42
24
51
42
16
16
6
3
37
47
48
4
STATE
Nebraska Nevada
New Hampshire
New Jersey
New Mexico New York (1)
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina South Dakota Tennessee (1) (2)
Texas
Utah
Vermont
Virginia (1) (3)
Washington
West Virginia
Wisconsin
Wyoming Dist. of Columbia U. S. Median
TAX RATE
(¢ per pack)
64
80
52
240
91
150
5
44
55
103
118
135
246
7
53
20
41
69.5
119
20
142.5
55
77
60
100
RANK
27
23
36
2
20
8
50
38
32
15
13
11
1
49
35
45
40
26
12
45
9
32
25
28
16
69.5
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. In
AR, a $1.25/1,000 cigarette fee is imposed.
(3) Tax rate is scheduled to increase to $0.30 per pack on July 1, 2005.
State Cigarette Taxes, 2004
STATE
Alabama (1)
Alaska
Arizona
Arkansas (2)
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Idaho
Illinois (1)
Indiana
Iowa
Kansas
Kentucky (2)
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri (1)
Montana
TAX RATE
(¢ per pack)
16.5
100
118
59
87
20
151
55
33.9
37
130
57
98
55.5
36
79
3
36
100
100
151
125
48
18
17
70
RANK
47
12
11
27
19
43
3
30
41
38
7
28
17
29
39
21
50
39
12
12
3
9
35
45
46
23
STATE
Nebraska Nevada
New Hampshire
New Jersey
New Mexico New York (1)
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina South Dakota Tennessee (1) (2)
Texas
Utah
Vermont
Virginia (1) (3)
Washington
West Virginia
Wisconsin
Wyoming Dist. of Columbia U. S. Median
TAX RATE
(¢ per pack)
64
80
52
205
91
150
5
44
55
23
128
100
171
7
53
20
41
69.5
119
2.5
142.5
55
77
60
100
RANK
25
20
34
1
18
5
49
36
30
42
8
12
2
48
33
43
37
24
10
51
6
30
22
26
12
60
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¢.
(3) Tax rate in HI is scheduled to increase to $1.40 per pack on July 1, 2004.
(2) Dealers pay an additional enforcement and administrative fee of 0.1¢ per pack in KY and 0.05¢ in TN. In
AR, a $1.25/1,000 cigarette fee is imposed.
State Cigarette Taxes, 2003
STATE
Alabama (1)
Alaska
Arizona
Arkansas (2)
California
Colorado
Connecticut
Delaware
Florida
Georgia
Hawaii
Idaho
Illinois (1)
Indiana
Iowa
Kansas (3)
Kentucky (2)
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri (1)
Montana
TAX RATE
(¢ per pack)
16.5
100
118
34
87
20
111
24
33.9
12
120
28
98
55.5
36
70
3
36
100
100
151
125
48
18
17
18
RANK
45
11
9
32
18
39
10
36
33
46
8
35
16
23
29
20
50
29
11
11
1
7
26
41
43
41
STATE
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York (1)
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee (1) (2)
Texas
Utah
Vermont
Virginia (1)
Washington
West Virginia
Wisconsin
Wyoming
Dist. of Columbia
U. S. Median
TAX RATE
(¢ per pack)
64
35
52
150
21
150
5
44
55
23
128
100
132
7
33
20
41
69.5
93
2.5
142.5
17
77
12
100
RANK
22
31
25
2
38
2
49
27
24
37
6
11
5
48
34
39
28
21
17
51
4
43
19
46
11
48
(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. In AR, a $1.25/1,000 cigarette fee is imposed.
(3) On 7/1/03, the tax rate is scheduled to increase to 79¢ in KS, and $1.19 in VT.
Source: Compiled by FTA from various sources
State Cigarette Tax Rates (per pack), 2002
The figures below represent cigarette taxes per pack of 20 cigarettes
that are imposed by each state, exclusive of any local taxes
State
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Tax Rate
(per pack)
$0.165
$1.00
$1.18
$0.59
$0.87
$0.20
$1.51
$0.55
$1.00
$0.339
$0.37
$1.30
$0.57
$0.98
$0.555
$0.36
$0.79
$0.03
$0.36
$1.00
$1.00
$1.51
$1.25
$0.48
$0.18
$0.17
State
Tax Rate
(per pack)
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming
Source : Campaign for Tobacco Free Kids
(http://www.cdphe.state.co.us/pp/tobacco/pdfs/StateCigaretteTaxRatesandRank.pdf)
$0.70
$0.64
$0.35
$0.52
$1.50
$0.91
$1.50
$0.05
$0.44
$0.55
$0.23
$1.28
$1.00
$1.50
$0.07
$0.53
$0.20
$0.41
$0.695
$1.19
$0.025
$1.425
$0.55
$0.77
$0.60
State Cigarette Taxes, 2001
State
New York
Alaska
Hawaii
California
Washington
New Jersey
Massachusetts
Michigan
Maine
Rhode Island
Oregon
Maryland
Nevada
Wisconsin
Arizona
Illinois
New Hampshire
Utah
Connecticut
Minnesota
Vermont
North Dakota
Texas
Iowa
Nebraska
Florida
Cents/pack
Rank
111
100
100
87
83
80
76
75
74
71
68
66
65
59
58
58
52
52
50
48
44
44
41
36
34
34
1
2
2
4
5
6
7
8
9
10
11
12
13
14
15
15
17
18
19
20
21
21
23
24
25
26
State
South Dakota
Arkansas
Pennsylvania
Idaho
Delaware
Louisiana
Kansas
Ohio
Oklahoma
New Mexico
Colorado
Mississippi
Montana
Missouri
West Virginia
Alabama
Indiana
Tennessee
Georgia
Wyoming
South Carolina
North Carolina
Kentucky
Virginia
Washington DC
Cents/pack
Rank
33
32
31
28
24
24
24
23
23
21
20
18
18
17
17
17
16
13
12
12
7
5
3
3
65
27
28
29
30
31
31
31
34
34
36
37
38
38
40
40
42
43
44
45
45
47
48
49
50
Source: Chartbook on Taxes in Maryland. Maryland Budget and Tax Policy
Institute. January 2002. Federation of Tax Administrators.