Table 7.20

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
01Alabama4.067.5 (c)41Cigars 3¢-40.5¢/10 cigars; Tobacco/Snuff 2¢-6¢/oz. (n)

02Alaska(a)2001975% WP

(k)

04Arizona5.620019Cigars 22.01¢-$2.18/10 cigars; Tobacco/Snuff 22.3¢/oz.

05Arkansas6.51153668% MP

06California7.25 (b)2871363.49% WP (o)

63.49% WP (j) (l)

08Colorado2.91942450% MP (o)

35% WP (j)

09Connecticut6.35435250% WP (o)(p)

10% open , or .40¢/ml – closed container (j)

10Delaware(a)2101730% WP (o)(p)

5¢/ml (j)

12Florida6.0133.9 (d)33Tobacco/Snuff 85% WP (q)

13Georgia4.03750Little Cigars 2.5¢/10 cigars; Other cigars 23% WP; Tobacco 10% WP (o)

5¢/ml – closed container – 7% open (j)

15Hawaii4.03208Large Cigars - 50% WP; Tobacco/Snuff 70% WP (r)

16Idaho4.0574640% WP

17Illinois6.25298 (c)1236% WP (o)(p)

15% WP (j) (k)

18Indiana7.099.53924% WP

(l)

19Iowa6.01363250% WP (r)

20Kansas6.51293410% WP (o)

5¢/ml (j)

21Kentucky6.01103715% WP (o)(p)

$1.50/cartridge – closed, 15% open (j)

22Louisiana4.4510838Cigars 8%-20% MP; Snuff/Smoking Tobacco 20%-33% MP (o)

5¢/ml (j)

23Maine5.520019Chewing Tob./Snuff $2.02/oz.; Smoking Tob./Cigars 43% WP (o)

43% WP (j) (l)

24Maryland6.03755Tobacco/Snuff 53% WP; Cigars 70% WP (o)

12% RP – 60% Retail cartridge (j) (k)

25Massachusetts6.25351640% WP (o)

75% WP (j)

26Michigan6.02001932% WP

27Minnesota6.875304 (e)1095% WP (o)

95% WP (j) (l)

28Mississippi7.0684015% MP

29Missouri4.22517 (c)5110% MP

30Montana(a)1702750% WP (p)

31Nebraska5.5644220% WP (p)

32Nevada6.851802530% WP (o)

30% WP (j) (l)

33New Hampshire(a)1782665.03% WP (o)

30¢/ml – closed container 8% WP – open (j)

34New Jersey6.6252701430% WP (o)(p)

10% Open , or 10 ¢/ml- closed container (j)

35New Mexico5.1252001925% WP Product value (o)

12.5% Open , or 50¢/cartridge- closed (j)

36New York4.0435 (c)275% WP (o)(p)

20% Retail Price (j)

37North Carolina4.75454812.8% WP (o)

5¢/ml (j)

38North Dakota5.04449Cigars & Tobacco 28% WP; Chew Tobacco/Snuff 16¢-60¢ /oz.

39Ohio5.751602917% WP (o)

10¢/ml (j)

40Oklahoma4.520318Cigars- Little/Large $1.20/ 10 cigars; Tobacco/Snuff 60%-80% Factory list price

41Oregon(a)333765% WP (o) (p)

65% WP (j) (l)

42Pennsylvania6.02601555¢/oz.- tobacco (o)(r)

40% WP (j)

44Rhode Island7.0425480% WP

45South Carolina6.057465% MP

46South Dakota4.51533035% WP

47Tennessee7.062 (c)(f)436.6% WP

48Texas6.2514131Cigar 1¢-15¢/10 cigars; Tobacco/Snuff -$1.22 /oz.

49Utah6.1 (i)1702786% MP (o)(p)(r)

56%WP (j)

50Vermont6.0308992% WP - Cigar $20-$40/10 cigars; Tobacco/Snuff $2.57/ oz. (o)(p)

92% WP (j) (l)

51Virginia5.3 (h)60 (c)4420% MP (o) (p)

7% ml (j)

53Washington6.5302.51195% WP (o)(p)(r)

9¢/ml – open 27¢/cartridge closed (j)

54West Virginia6.01203512% WP (o)

7.5¢/ml (j)

55Wisconsin5.02521671% MP (o) (p)

5¢/ml (j)

56Wyoming4.0604420% WP (o) (p)

15% WP (j)

11Dist. of Columbia6.0450 (g)180% 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.