Table 7.20

State Tobacco Product and E-Cigarettes/Vaping Excise Tax Rates (As of January 2023)

Available versions: 2023 (showing) 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 (f)	41	Cigars 3¢-40.5¢/10 cigars; Tobacco/Snuff 2¢-6¢/oz. (l)	✕
02	Alaska	(a)	200	19	75% WP	(t)
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	61.74% WP (m)	61.74 % WP (s)
08	Colorado	2.9	194	24	50% MP (m)	50% WP
09	Connecticut	6.35	435	2	50% WP (m)(n)	10% – open ; 40¢/ml – closed
10	Delaware	(a)	210	17	30% WP (m)(n)	5¢/ml
12	Florida	6.0	133.9 (g)	33	Tobacco/Snuff 85% WP (o)	✕
13	Georgia	4.0	37	50	Little Cigars 2.5¢/10 cigars; Other cigars 23% WP; Tobacco 10% WP (m)	7% open ; 5¢/ml – closed
15	Hawaii	4.0	320	8	Large Cigars - 50% WP; Tobacco/Snuff 70% WP (r)	✕
16	Idaho	6.0	57	46	40% WP	✕
17	Illinois	6.25	298 (f)	12	36% WP (m)(n)	15% WP (t)
18	Indiana	7.0	99.5	39	24% WP	40¢/oz – open ; 15% RP – closed
19	Iowa	6.0	136	32	50% WP (p)	✕
20	Kansas	6.5	129	34	10% WP (m)	5¢/ml
21	Kentucky	6.0	110	37	15% WP (m)(n)	15% – open ; $1.50/cartridge – closed
22	Louisiana	4.45	108	38	Cigars 8%-20% MP; Snuff/Smoking Tobacco 20%-33% MP (m)	5¢/ml
23	Maine	5.5	200	19	Chewing Tob./Snuff $2.02/oz.; Smoking Tob./Cigars 43% WP (m)	43% WP
24	Maryland	6.0	375	5	Tobacco/Snuff 53% WP; Cigars 70% WP	12% RP ; 60% Retail cartridge (t)
25	Massachusetts	6.25	351	6	40% WP (m)	75% WP (s)
26	Michigan	6.0	200	19	32% WP	✕
27	Minnesota	6.875	304 (h)	10	95% WP (m)	95% WP (s)
28	Mississippi	7.0	68	40	15% MP	✕
29	Missouri	4.225	17 (f)	51	10% MP	✕
30	Montana	(a)	170	27	50% WP (n)	✕
31	Nebraska	5.5	64	42	20% WP (n)	✕
32	Nevada	6.85	180	25	30% WP (m)	30% WP (s)
33	New Hampshire	(a)	178	26	65.03% WP (m)	8% WP – open ; 30¢/ml – closed
34	New Jersey	6.625	270	14	30% WP (m)(n)	10% – open ; 10 ¢/ml- closed
35	New Mexico	5 (c)	200	19	25% WP Product value (m)	12.5% – open ; 50¢/cartridge- closed
36	New York	4.0	435 (f)	2	75% WP (m)(n)	20% RP
37	North Carolina	4.75	45	48	12.8% WP (m)	5¢/ml
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 (m)	10¢/ml
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 (m)(n)	65% WP (s)
42	Pennsylvania	6.0	260	15	55¢/oz.- tobacco (m)(p)	40% WP
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 (f)(i)	43	6.6% WP	✕
48	Texas	6.25	141	31	Cigar 1¢-15¢/10 cigars; Tobacco/Snuff -$1.22 /oz.	✕
49	Utah	6.1 (d)	170	27	86% MP (m)(n)(p)	56% WP
50	Vermont	6.0	308	9	92% WP - Cigar $20-$40/10 cigars; Tobacco/Snuff $2.57/ oz. (m)(n)	92% WP (s)
51	Virginia	5.3 (e)	60 (f)	44	20% MP (m) (n)	7%/ml
53	Washington	6.5	302.5	11	95% WP (m)(n)(p)	9¢/ml – open ; 27¢/cartridge – closed
54	West Virginia	6.0	120	35	12% WP (m)	7.5¢/ml
55	Wisconsin	5.0	252	16	71% MP (m) (n)	5¢/ml
56	Wyoming	4.0	60	44	20% WP (m) (n)	15% WP
11	Dist. of Columbia	6.0	450 (j)	1	79% WP (m)(q)	80% WP (s)

Source:

Compiled by The Federation of Tax Administrators from various sources, January 2023.

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)	New Mexico Sales (GRT) schedule to decrease to 4.875% on July 1, 2023.
(d)	Includes a statewide 1.25% tax levied by local governments in Utah.
(e)	Includes statewide 1.0% tax levied by local governments in Virginia. Also applies to food sales.
(f)	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¢.
(g)	Florida’s rate includes a surcharge of $1 per pack.
(h)	In addition, Minnesota imposes an in lieu cigarette sales tax determined annually by the Department. The current rate is 69.2¢ through December 31, 2023.
(i)	Dealers pay an additional enforcement and administrative fee of 0.05¢ in Tennessee.
(j)	In addition, District of Columbia imposes an in lieu cigarette sales tax calculated every March 31. The curent rate is 52¢.
(k)	The volume-based tax rates were converted to cents per 10 cigars or per ounce for consistency.
(l)	Alabama’s cigar tax rate rises with the retail price; the rate on smoking tobacco and snuff depends on package weight.
(m)	Thirty-one states impose an excise tax on e-cigarettes or vaping products. See www.taxadmin.org/e-cigarettes.pdf for current rates.
(n)	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, 36¢ in VA, $2.57 in VT, $2.105 in WA, 100% in WI and 60¢ in WY.
(o)	Florida’s rate includes a 60% surtax.
(p)	Little cigars are taxed as cigarettes.
(q)	The Dist. of Columbia adjusts the tax rate annually, effective October 1st each year.
(r)	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 soluton.
(s)	These state subject e-ciarette products to the Other Tobacco Tax
(t)	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.