State Tobacco Product and E-Cigarettes/Vaping Excise Tax Rates (As of January 2022)
| FIPS | State or other jurisdiction |
General sales and gross receipts tax (percent) |
Cigarettes (cents per pack) |
Cigarette excise tax rank in nation |
Other tobacco products tax (n) | Taxation of E- Cigarette/Vaping Products Tax Rate/Base |
|---|---|---|---|---|---|---|
| 01 | Alabama | 4.0 | 67.5 (c) | 41 | Cigars 3¢-40.5¢/10 cigars; Tobacco/Snuff 2¢-6¢/oz. (n) | ✕ |
| 02 | Alaska | (a) | 200 | 19 | 75% WP | (k) |
| 04 | Arizona | 5.6 | 200 | 19 | Cigars 22.01¢-$2.18/10 cigars; Tobacco/Snuff 22.3¢/oz. | ✕ |
| 05 | Arkansas | 6.5 | 115 | 36 | 68% MP | ✕ |
| 06 | California | 7.25 (b) | 287 | 13 | 63.49% WP (o) | 63.49% WP (j) (l) |
| 08 | Colorado | 2.9 | 194 | 24 | 50% MP (o) | 35% WP (j) |
| 09 | Connecticut | 6.35 | 435 | 2 | 50% WP (o)(p) | 10% open , or .40¢/ml – closed container (j) |
| 10 | Delaware | (a) | 210 | 17 | 30% WP (o)(p) | 5¢/ml (j) |
| 12 | Florida | 6.0 | 133.9 (d) | 33 | Tobacco/Snuff 85% WP (q) | ✕ |
| 13 | Georgia | 4.0 | 37 | 50 | Little Cigars 2.5¢/10 cigars; Other cigars 23% WP; Tobacco 10% WP (o) | 5¢/ml – closed container – 7% open (j) |
| 15 | Hawaii | 4.0 | 320 | 8 | Large Cigars - 50% WP; Tobacco/Snuff 70% WP (r) | ✕ |
| 16 | Idaho | 4.0 | 57 | 46 | 40% WP | ✕ |
| 17 | Illinois | 6.25 | 298 (c) | 12 | 36% WP (o)(p) | 15% WP (j) (k) |
| 18 | Indiana | 7.0 | 99.5 | 39 | 24% WP | (l) |
| 19 | Iowa | 6.0 | 136 | 32 | 50% WP (r) | ✕ |
| 20 | Kansas | 6.5 | 129 | 34 | 10% WP (o) | 5¢/ml (j) |
| 21 | Kentucky | 6.0 | 110 | 37 | 15% WP (o)(p) | $1.50/cartridge – closed, 15% open (j) |
| 22 | Louisiana | 4.45 | 108 | 38 | Cigars 8%-20% MP; Snuff/Smoking Tobacco 20%-33% MP (o) | 5¢/ml (j) |
| 23 | Maine | 5.5 | 200 | 19 | Chewing Tob./Snuff $2.02/oz.; Smoking Tob./Cigars 43% WP (o) | 43% WP (j) (l) |
| 24 | Maryland | 6.0 | 375 | 5 | Tobacco/Snuff 53% WP; Cigars 70% WP (o) | 12% RP – 60% Retail cartridge (j) (k) |
| 25 | Massachusetts | 6.25 | 351 | 6 | 40% WP (o) | 75% WP (j) |
| 26 | Michigan | 6.0 | 200 | 19 | 32% WP | ✕ |
| 27 | Minnesota | 6.875 | 304 (e) | 10 | 95% WP (o) | 95% WP (j) (l) |
| 28 | Mississippi | 7.0 | 68 | 40 | 15% MP | ✕ |
| 29 | Missouri | 4.225 | 17 (c) | 51 | 10% MP | ✕ |
| 30 | Montana | (a) | 170 | 27 | 50% WP (p) | ✕ |
| 31 | Nebraska | 5.5 | 64 | 42 | 20% WP (p) | ✕ |
| 32 | Nevada | 6.85 | 180 | 25 | 30% WP (o) | 30% WP (j) (l) |
| 33 | New Hampshire | (a) | 178 | 26 | 65.03% WP (o) | 30¢/ml – closed container 8% WP – open (j) |
| 34 | New Jersey | 6.625 | 270 | 14 | 30% WP (o)(p) | 10% Open , or 10 ¢/ml- closed container (j) |
| 35 | New Mexico | 5.125 | 200 | 19 | 25% WP Product value (o) | 12.5% Open , or 50¢/cartridge- closed (j) |
| 36 | New York | 4.0 | 435 (c) | 2 | 75% WP (o)(p) | 20% Retail Price (j) |
| 37 | North Carolina | 4.75 | 45 | 48 | 12.8% WP (o) | 5¢/ml (j) |
| 38 | North Dakota | 5.0 | 44 | 49 | Cigars & Tobacco 28% WP; Chew Tobacco/Snuff 16¢-60¢ /oz. | ✕ |
| 39 | Ohio | 5.75 | 160 | 29 | 17% WP (o) | 10¢/ml (j) |
| 40 | Oklahoma | 4.5 | 203 | 18 | Cigars- Little/Large $1.20/ 10 cigars; Tobacco/Snuff 60%-80% Factory list price | ✕ |
| 41 | Oregon | (a) | 333 | 7 | 65% WP (o) (p) | 65% WP (j) (l) |
| 42 | Pennsylvania | 6.0 | 260 | 15 | 55¢/oz.- tobacco (o)(r) | 40% WP (j) |
| 44 | Rhode Island | 7.0 | 425 | 4 | 80% WP | ✕ |
| 45 | South Carolina | 6.0 | 57 | 46 | 5% MP | ✕ |
| 46 | South Dakota | 4.5 | 153 | 30 | 35% WP | ✕ |
| 47 | Tennessee | 7.0 | 62 (c)(f) | 43 | 6.6% WP | ✕ |
| 48 | Texas | 6.25 | 141 | 31 | Cigar 1¢-15¢/10 cigars; Tobacco/Snuff -$1.22 /oz. | ✕ |
| 49 | Utah | 6.1 (i) | 170 | 27 | 86% MP (o)(p)(r) | 56%WP (j) |
| 50 | Vermont | 6.0 | 308 | 9 | 92% WP - Cigar $20-$40/10 cigars; Tobacco/Snuff $2.57/ oz. (o)(p) | 92% WP (j) (l) |
| 51 | Virginia | 5.3 (h) | 60 (c) | 44 | 20% MP (o) (p) | 7% ml (j) |
| 53 | Washington | 6.5 | 302.5 | 11 | 95% WP (o)(p)(r) | 9¢/ml – open 27¢/cartridge closed (j) |
| 54 | West Virginia | 6.0 | 120 | 35 | 12% WP (o) | 7.5¢/ml (j) |
| 55 | Wisconsin | 5.0 | 252 | 16 | 71% MP (o) (p) | 5¢/ml (j) |
| 56 | Wyoming | 4.0 | 60 | 44 | 20% WP (o) (p) | 15% WP (j) |
| 11 | Dist. of Columbia | 6.0 | 450 (g) | 1 | 80% WP (o)(s) | 80% WP (j) (l) |
Source:
Compiled by The Federation of Tax Administrators from various sources, January 2022.Key:
| ✕ | — | No. |
| N.A. | — | Not applicable. |
| MP | — | Manufacturer’s Price. |
| WP | — | Wholesale Price. |
Footnotes:
| (a) | These states do not have a general sales and gross receipts tax. |
| (b) | The tax rate may be adjusted annually according to a formula based on balances in the unappropriated general fund and the school foundation fund. |
| (c) | Counties and cities may impose an additional tax on a pack of cigarettes: in Alabama, 1¢ to 25¢; Illinois, 10¢ to $4.18; Missouri, 4¢ to 7¢; New York City, $1.50; Tennessee, 1¢; and Virginia, 2¢ to 15¢. |
| (d) | Florida’s rate includes a surcharge of $1 per pack. |
| (e) | In addition, Minnesota imposes an in lieu cigarette sales tax determined annually by the Department. The current rate is 66.3¢ through December 31, 2022. |
| (f) | Dealers pay an additional enforcement and administrative fee of 0.05¢ in Tennessee. |
| (g) | In addition, District of Columbia imposes an in lieu cigarette sales tax calculated every March 31. The curent rate is 51¢. |
| (h) | Includes statewide 1.0% tax levied by local governments in Virginia. |
| (i) | Includes a statewide 1.25% tax levied by local governments in Utah. |
| (j) | The volume-based tax rates were converted to cents per milliter of solution. Some state charge different rates for closed cartridges verses volume liquid vaping solution. |
| (k) | Cook County and Chicago imposed an additional 20 to 55 cent/ml tax. Selected Alaska Cities impose taxes of 45% to 55%. Montgomery County, MD imposes a 30% tax. |
| (l) | These state subject e-ciarette products to the Other Tobacco Tax. Effective July 1, 2022, Indiana will impose a 15% retail tax. |
| (m) | The volume-based tax rates were converted to cents per 10 cigars or per ounce for consistency. |
| (n) | Alabama’s cigar tax rate rises with the retail price; the rate on smoking tobacco and snuff depends on package weight. |
| (o) | Thirty states impose an excise tax on e-cigarettes or vaping products. |
| (p) | Tax rate on Snuff per ounce is $3.00 in CT, 92¢ in DE, 30¢ in IL, 4.75¢ in KY, 95% in MN, 85¢ in MT, 44¢ in NE, 75¢ in NJ, $2.00 in NY, $1.78 in OR, $1.83 in UT, 18¢ in VA, $2.57 in VT, $2.105 in WA, 100% in WI and 60¢ in WY. |
| (q) | Florida’s rate includes a 60% surtax. |
| (r) | Little cigars are taxed as cigarettes. |
| (s) | The Dist. of Columbia adjusts the tax rate annually, effective October 1st each year. |