STATE System Excise Tax Fact Sheet

Taxes on Tobacco Help Reduce the Number of Tobacco Users

In the United States, tobacco use is the leading cause of preventable disease, disability, and death.1 More than 480,000 people die prematurely in the United States annually and another 16 million have a serious illness caused by smoking or exposure to secondhand smoke.1 Each year, smoking costs the United States nearly $170 billion in direct medical costs and more than $156 billion in lost productivity.1,2 The Centers for Disease Control and Prevention’s (CDC) Best Practices for Comprehensive Tobacco Control Programs concludes that the more states spend on comprehensive tobacco control programs, the greater the reductions in smoking.3 However, in fiscal year 2020, states will receive $27.2 billion from tobacco taxes and tobacco industry legal settlements, but will only spend $739.7 million—less than 3% for tobacco control programs.4 In 2018, the tobacco industry spent $8.401 billion on advertising and promotion of cigarettes. This translates to more than $23 million every day, or almost $1 million every hour.5 States reaching recommended levels of investment in tobacco control is an integral component of meeting the Healthy People 2020 objective to reduce cigarette smoking among adults to 12% or less by the year 2020.3

According to the US Surgeon General, increasing the price of cigarettes through strategies such as excise tax increases are an effective policy intervention to prevent initiation of tobacco use, promote cessation, and reduce the prevalence and intensity of  tobacco use among adolescents and young adults.1,6 CDC found that an increase in excise taxes in Massachusetts, for example, when combined with an antismoking campaign, produced a 19.7% decline in cigarette consumption per capita 4 years after the tax increase was initiated.7 Young people are particularly sensitive to tobacco product price increases and a study by the independent CDC Task Force on Community Preventive Services concluded that increasing the unit price for tobacco products is an effective method for reducing tobacco use among young adults and adolescents.8 The largest impact on cigarette demand for youths is the perceived price of cigarettes.9,10 Increasing excise taxes on tobacco products is especially effective in discouraging initiation among young people who have not developed an addiction to tobacco, thus protecting their health and increasing their likelihood of remaining tobacco-free.11

States’ Activity to Reduce Tobacco Use Through Excise Taxes

Cigarettes

Through June 30, 2020, the state excise tax on cigarettes ranges from $0.170 per pack in Missouri, to $4.350 per pack in Connecticut and New York. The federal tax remains at $1.010 per pack. Five states (Georgia, Missouri, North Carolina, North Dakota, and Virginia) have an excise tax on cigarettes that is less than $0.500 per pack. Nine states (Alabama, Colorado, Idaho, Indiana, Mississippi, Nebraska, South Carolina, Tennessee, and Wyoming) have an excise tax on cigarettes from $0.500 to $0.999 per pack. Nine states (Arkansas, Florida, Iowa, Kansas, Kentucky, Louisiana, Oregon, Texas, and West Virginia), the Marshall Islands, and the U.S. Virgin Islands have cigarette excise taxes from $1.000 to $1.499 per pack. Six states (Montana, Nevada, New Hampshire, Ohio, South Dakota, and Utah) have cigarette excise taxes from $1.500 to $1.999 per pack. In 2006, only six states had an excise tax rate of at least $2.000. Thirteen states (Alaska, Arizona, California, Delaware, Illinois, Maine, Maryland, Michigan, New Jersey, New Mexico, Oklahoma, Pennsylvania, and Wisconsin) have a cigarette excise tax from $2.000 to $2.999 per pack. Five states (Hawaii, Massachusetts, Minnesota, Vermont, and Washington), and the Northern Mariana Islands have a cigarette excise tax from $3.00 to $3.999 per pack. Three states (Connecticut, New York and Rhode Island), the District of Columbia, and Guam have a cigarette excise tax of $4.000 or greater; Palau and Puerto Rico have a cigarette excise tax of $5.000 or greater; and in American Samoa, the cigarette excise tax is $6.000.

Cigars

As of June 30, 2020, two states (Florida and Pennsylvania), the District of Columbia and Palau do not tax cigars. The remaining states tax cigars either on a per-unit basis or by a percentage of the product price. Five states (Alabama, Arizona, Oklahoma, Texas, and Vermont) American Samoa, Guam and Puerto Rico tax cigars based on a per-unit basis, and vary greatly in range, from $0.011 to $2.000. The other 43 states, the Marshall Islands, the Northern Mariana Islands and the U.S. Virgin Islands tax cigars as a percentage of the product price. Seven states (Arkansas, Connecticut, Iowa, Michigan, Oregon, Rhode Island, and Wisconsin) limit the maximum cigar tax to $0.500 per cigar. In Washington, the maximum cigar tax is $0.650 per cigar.

Little Cigars

States tax little cigars in one of three ways: defined and taxed separately as “little cigars,” defined as and taxed as “tobacco products,” or defined as and taxed as “cigarettes.” One state (Florida), the Marshall Islands, the Northern Mariana Islands, and Palau do not tax little cigars in any manner. Four states (Alabama, Arizona, Georgia, and Texas) tax little cigars separately with taxes ranging from $0.020 to $0.4405 per pack. Sixteen states (California, Hawaii, Illinois, Iowa, Massachusetts, Minnesota, Nebraska, New Hampshire, New Mexico, New York, Oklahoma, Pennsylvania, Rhode Island, Utah, Vermont, and Washington), American Samoa, the District of Columbia, Guam, and Puerto Rico tax little cigars as cigarettes. The other 29 states and the U.S. Virgin Islands tax little cigars as tobacco products.

Roll-Your-Own-Tobacco

Five states (Alabama, Arizona, Pennsylvania, Texas, and Vermont) American Samoa, Guam and Palau tax roll-your-own tobacco on a per ounce basis ranging from $0.0356 to $8.3380. Two states (North Dakota, and Rhode Island) the Marshall Islands and Puerto Rico do not tax roll-your-own tobacco. The remaining states, the District of Columbia, the Northern Mariana Islands and the U.S. Virgin Islands tax roll-your-own tobacco on a percentage of a specified cost.

Pipe Tobacco

The Marshall Islands and Puerto Rico do not tax pipe tobacco. Four states (Alabama, Arizona, Pennsylvania, and Texas) American Samoa, Guam and Palau tax pipe tobacco on a per ounce basis ranging from $0.0356 to $8.3380. The remaining states, the District of Columbia, the Northern Mariana Islands and the U.S. Virgin Islands tax pipe tobacco on a percentage of a specified cost.

Non-Combustible Tobacco

Unlike the tax on cigarettes (calculated per pack), the tax on noncombustible tobacco (sometimes referred to as “smokeless tobacco”) is usually measured in either a dollar amount per ounce or as a percentage of a price (such as the wholesale or manufacturer’s price) and the calculations vary by state. There are five product types within the non-combustible tobacco category, and the states can tax all of the products equally under a broad definition, or separately, citing specific product types. For example, Montana taxes “smokeless tobacco” at 50% of the wholesale price with moist snuff taxed separately at $0.8500 per ounce, whereas Minnesota’s noncombustible tobacco tax is 95% of the Wholesale Sales Price across all product types. Twenty-one states and Puerto Rico have defined excise taxes on certain types of noncombustible, tobacco, such as chewing tobacco and dry and moist snuff. American Samoa does not tax any form of noncombustible tobacco. The other 29 states, the District of Columbia, Guam, the Marshall Islands, the Northern Mariana Islands, Palau and the U.S. Virgin Islands tax these products together generally.

Chewing Tobacco

Seven states (Alabama, Arizona, Kentucky, Maine, North Dakota, Pennsylvania, and Texas) Guam and Puerto Rico tax chewing tobacco on a per ounce basis, ranging from $0.015 to $3.312 per ounce. American Samoa, the Marshall Islands, and Palau do not tax chewing tobacco. The remaining states, the District of Columbia, the Northern Mariana Islands and the U.S. Virgin Islands tax it on a percentage basis.

Dissolvable Tobacco

Twenty-five states, American Samoa, Guam, the Northern Mariana Islands and Puerto Rico do not tax dissolvable tobacco. Three states (Pennsylvania, Texas, and Vermont) the Marshall Islands, and Palau tax dissolvables on a per ounce basis. The remaining states, the District of Columbia and the U.S. Virgin Islands tax dissolvables on a percentage basis of a specified cost.

Dry Snuff Tobacco

Fourteen states (Alabama, Arizona, Connecticut, Iowa, Kentucky, Maine, Nebraska, New York, North Dakota, Pennsylvania, Rhode Island, Texas, Vermont, and Virginia) Guam, the Marshall Islands, Palau and Puerto Rico tax dry snuff on a per ounce basis ranging from $0.010 per ounce to $8.3380 per ounce. American Samoa does not tax dry snuff. The rest of the states, the District of Columbia, the Northern Mariana Islands and the U.S. Virgin Islands tax dry snuff on a percentage of a specified cost.

Moist Snuff Tobacco

Twenty-three states, Guam, the Marshall Islands, Palau and Puerto Rico tax moist snuff on a per-ounce basis ranging from $0.010 per ounce to $8.3380 per ounce. American Samoa does not tax moist snuff. The remaining states, the District of Columbia, the Northern Mariana Islands and the U.S. Virgin Islands tax moist snuff on a percentage of a specified cost.

Snus Tobacco

Four states (Alabama, Connecticut, New Hampshire, and North Dakota) American Samoa, the Northern Mariana Islands and Puerto Rico do not tax snus. Six states (Arizona, Kentucky, Maine, Pennsylvania, Texas, and Vermont) Guam, the Marshall Islands and Palau tax snus on a per ounce basis. The remaining states, the District of Columbia and the U.S. Virgin Islands tax snus on a percentage of a specified cost.

Future Implications for State Efforts to Raise Tobacco Excise Taxes

Increasing the price of tobacco products is one of the most effective methods to prevent or reduce tobacco use.1,10 States are also beginning to look at excise taxes on Electronic Nicotine Delivery Systems (ENDS), including electronic cigarettes. Not only do excise taxes on tobacco products raise tax revenue for states, states realize health care-related cost savings from reductions in associated financial costs from death and disease because of tobacco use.3 Fourteen states have excise tax rates of less than $1.000 on packs of cigarettes and five states have taxes under $0.500 per pack. States with lower tobacco product taxes may limit their potential to use dedicated tax revenue for tobacco control. Because incremental increases in excise taxes can influence smoking behavior (especially in young people), states can use excise taxes as a tool to raise revenue, reduce both private and public health care costs, and improve the health of their citizens. Local and state governments are responsible for deciding whether it is appropriate to address this problem through governmental action.

Excise Taxes on Combustible Tobacco Products
Location Cigarettes Cigars Little Cigars Pipe Tobacco Roll-Your-Own Tobacco
Alabama $0.675 per pack $0.0405 each $0.0800 per pack of 20 $0.0356 per ounce $0.0356 per ounce
Alaska $2.000 per pack 75% Wholesale Price 75% Wholesale Price 75% Wholesale Price 75% Wholesale Price
American Samoa $6.000 per pack $0.3000 each $6.0000 per pack of 20 $0.1050 per ounce $0.1050 per ounce
Arizona $2.000 per pack $0.2180 each $0.4405 per pack of 20 $0.2875 per ounce $0.2875 per ounce
Arkansas $1.150 per pack 68% Manufacturer’s Sales Price 68% Manufacturer’s Sales Price 68% Manufacturer’s Sales Price 68% Manufacturer’s Sales Price
California $2.870 per pack 59.27% Wholesale Cost $2.8700 per pack of 20 59.27% Wholesale Cost 59.27% Wholesale Cost
Colorado $0.840 per pack 40% Manufacturer’s List Price 40% Manufacturer’s List Price 40% Manufacturer’s List Price 40% Manufacturer’s List Price
Connecticut $4.350 per pack 50% Wholesale Sales Price 50% Wholesale Sales Price 50% Wholesale Sales Price 50% Wholesale Sales Price
Delaware $2.100 per pack 30% Wholesale Price 30% Wholesale Price 30% Wholesale Price 30% Wholesale Price
District of Columbia $4.940 per pack No Provision $4.9400 per pack of 20 96% Wholesale Sales Price 96% Wholesale Sales Price
Florida $1.339 per pack No Provision No Provision 85% Wholesale Sales Price 85% Wholesale Sales Price
Georgia $0.370 per pack 23% Wholesale Cost Price $0.0500 per pack of 20 10% Wholesale Cost Price 10% Wholesale Cost Price
Guam $4.000 per pack $0.5800 each $10.6000 per pack of 20 $3.3120 per ounce $3.3120 per ounce
Hawaii $3.200 per pack 50% Wholesale Price $3.2000 per pack of 20 70% Wholesale Price 70% Wholesale Price
Idaho $0.570 per pack 40% Wholesale Sales Price 40% Wholesale Sales Price 40% Wholesale Sales Price 40% Wholesale Sales Price
Illinois $2.980 per pack 36% Wholesale Price $2.9800 per pack of 20 36% Wholesale Price 36% Wholesale Price
Indiana $0.995 per pack 24% Wholesale Price 24% Wholesale Price 24% Wholesale Price 24% Wholesale Price
Iowa $1.360 per pack 50% Wholesale Sales Price $1.3600 per pack or 20 50% Wholesale Sales Price 50% Wholesale Sales Price
Kansas $1.290 per pack 10% Wholesale Sales Price 10% Wholesale Sales Price 10% Wholesale Sales Price 10% Wholesale Sales Price
Kentucky $1.100 per pack 15% Wholesale Sales Price 15% Wholesale Sales Price 15% Wholesale Sales Price 15% Wholesale Sales Price
Louisiana $1.080 per pack 20% Manufacturer’s Invoice Price 8% Manufacturer’s Invoice Price 33% Manufacturer’s Invoice Price 33% Manufacturer’s Invoice Price
Maine $2.000 per pack 43% Wholesale Sales Price 43% Wholesale Sales Price 43% Wholesale Sales Price 43% Wholesale Sales Price
Marshall Islands $1.000 per pack 151% Cost, Insurance and Freight (C.I.F.) value No Provision No Provision No Provision
Maryland $2.000 per pack 15% Wholesale Price 70% Wholesale Price 30% Wholesale Price 30% Wholesale Price
Massachusetts $3.510 per pack 40% Wholesale Price $3.5100 per pack of 20 40% Wholesale Price 40% Wholesale Price
Michigan $2.000 per pack 32% Wholesale Price 32% Wholesale Price 32% Wholesale Price 32% Wholesale Price
Minnesota $3.040 per pack 95% Retail Sales Price $3.0400 per pack of 20 95% Wholesale Sales Price 95% Wholesale Sales Price
Mississippi $0.680 per pack 15% Manufacturer’s List Price 15% Manufacturer’s List Price 15% Manufacturer’s List Price 15% Manufacturer’s List Price
Missouri $0.170 per pack 10% Manufacturer’s Invoice Price 10% Manufacturer’s Invoice Price 10% Manufacturer’s Invoice Price 10% Manufacturer’s Invoice Price
Montana $1.700 per pack 50% Wholesale Price 50% Wholesale Price 50% Wholesale Price 50% Wholesale Price
Nebraska $0.640 per pack 20% Purchase Price $0.6400 per pack of 20 20% Purchase Price 20% Purchase Price
Nevada $1.800 per pack 30% Wholesale Price 30% Wholesale Price 30% Wholesale Price 30% Wholesale Price
New Hampshire $1.780 per pack 65.03% Wholesale Sales Price $1.7800 per pack of 20 65.03% Wholesale Sales Price 65.03% Wholesale Sales Price
New Jersey $2.700 per pack 30% Wholesale Price 30% Wholesale Price 30% Wholesale Price 30% Wholesale Price
New Mexico $1.660 per pack 25% Product Value 25% Product Value 25% Product Value 25% Product Value
New York $4.350 per pack 75% Wholesale Price $4.3500 per pack of 20 75% Wholesale Price 75% Wholesale Price
North Carolina $0.450 per pack 12.8% Cost Price 12.8% Cost Price 12.8% Cost Price 12.8% Cost Price
North Dakota $0.440 per pack 28% Wholesale Purchase Price 28% Wholesale Purchase Price 28% Wholesale Purchase Price No Provision
Northern Mariana Islands $3.750 per pack 60% Invoice Price No Provision 60% Invoice Price 60% Invoice Price
Ohio $1.600 per pack 17% Wholesale Price 37% Wholesale Price 17% Wholesale Price 17% Wholesale Price
Oklahoma $2.030 per pack $0.1200 each $2.0300 per pack of 20 80% Factory List Price 80% Factory List Price
Oregon $1.330 per pack 65% Wholesale Sales Price 65% Wholesale Sales Price 65% Wholesale Sales Price 65% Wholesale Sales Price
Palau $5.000 per pack No Provision No Provision $8.3380 per ounce $8.3380 per ounce
Pennsylvania $2.600 per pack No Provision $2.6000 per pack of 20 $0.5500 per ounce $0.5500 per ounce
Puerto Rico $5.100 per pack $1.5937 each $5.1000 per pack of 20 No Provision No Provision
Rhode Island $4.250 per pack 80% Wholesale Cost $4.2500 per pack of 20 80% Wholesale Cost No Provision
South Carolina $0.570 per pack 5% Manufacturer’s Price 5% Manufacturer’s Price 5% Manufacturer’s Price 5% Manufacturer’s Price
South Dakota $1.530 per pack 35% Wholesale Purchase Price 35% Wholesale Purchase Price 35% Wholesale Purchase Price 35% Wholesale Purchase Price
Tennessee $0.620 per pack 6.6% Wholesale Cost Price 6.6% Wholesale Cost Price 6.6% Wholesale Cost Price 6.6% Wholesale Cost Price
Texas $1.410 per pack $0.0110 each $0.0200 per pack of 20 $1.22 per ounce $1.22 per ounce
Utah $1.700 per pack 86% Manufacturer’s Sales Price $1.7000 per pack of 20 86% Manufacturer’s Sales Price 86% Manufacturer’s Sales Price
Vermont $3.080 per pack $2.0000 each $3.0800 per pack of 20 41% Wholesale Price $4.2308 per ounce
Virgin Islands $1.100 per pack 25% Cost Price 25% Cost Price 25% Cost Price 25% Cost Price
Virginia $0.300 per pack 10% Manufacturer’s Sales Price 10% Manufacturer’s Sales Price 10% Manufacturer’s Sales Price 10% Manufacturer’s Sales Price
Washington $3.025 per pack 95% Taxable Sales Price $3.0250 per pack of 20 95% Taxable Sales Price 95% Taxable Sales Price
West Virginia $1.200 per pack 12% Wholesale Price 12% Wholesale Price 12% Wholesale Price 12% Wholesale Price
Wisconsin $2.520 per pack 71% Manufacturer’s List Price 71% Manufacturer’s List Price 71% Manufacturer’s List Price 71% Manufacturer’s List Price
Wyoming $0.600 per pack 20% Wholesale Purchase Price 20% Wholesale Purchase Price 20% Wholesale Purchase Price 20% Wholesale Purchase Price

Download the excel file here excel icon[XLS – 14 KB]

Excise Taxes on Non-Combustible Tobacco Products
Location Chewing Tobacco Dissolvable Tobacco Dry Snuff Tobacco Moist Snuff Tobacco Snus Tobacco
Alabama $0.015 per ounce No Provision $0.0100 per ounce $0.0100 per ounce No Provision
Alaska 75% Wholesale Price 75% Wholesale Price 75% Wholesale Price 75% Wholesale Price 75% Wholesale Price
American Samoa No Provision No Provision No Provision No Provision No Provision
Arizona $0.2225 per ounce No Provision $0.2225 per ounce $0.2225 per ounce $0.2225 per ounce
Arkansas 68% Manufacturer’s Sales Price 68% Manufacturer’s Sales Price 68% Manufacturer’s Sales Price 68% Manufacturer’s Sales Price 68% Manufacturer’s Sales Price
California 59.27% Wholesale Cost 59.27% Wholesale Cost 59.27% Wholesale Cost 59.27% Wholesale Cost 59.27% Wholesale Cost
Colorado 40% Manufacturer’s List Price No Provision 40% Manufacturer’s List Price 40% Manufacturer’s List Price 40% Manufacturer’s List Price
Connecticut 50% Wholesale Sales Price No Provision $3.0000 per ounce $3.0000 per ounce No Provision
Delaware 30% Wholesale Price 30% Wholesale Price 30% Wholesale Price $0.9200 per ounce 30% Wholesale Price
District of Columbia 96% Wholesale Sales Price 96% Wholesale Sales Price 96% Wholesale Sales Price 96% Wholesale Sales Price 96% Wholesale Sales Price
Florida 85% Wholesale Sales Price No Provision 85% Wholesale Sales Price 85% Wholesale Sales Price 85% Wholesale Sales Price
Georgia 10% Wholesale Cost Price No Provision 10% Wholesale Cost Price 10% Wholesale Cost Price 10% Wholesale Cost Price
Guam $3.3120 per ounce No Provision $3.3120 per ounce $3.3120 per ounce $3.3120 per ounce
Hawaii 70% Wholesale Price 70% Wholesale Price 70% Wholesale Price 70% Wholesale Price 70% Wholesale Price
Idaho 40% Wholesale Sales Price 40% Wholesale Sales Price 40% Wholesale Sales Price 40% Wholesale Sales Price 40% Wholesale Sales Price
Illinois 36% Wholesale Price No Provision 36% Wholesale Price $0.0300 per ounce 36% Wholesale Price
Indiana 24% Wholesale Price No Provision 24% Wholesale Price $0.4000 per ounce 24% Wholesale Price
Iowa 50% Wholesale Sales Price No Provision $1.1900 per ounce $1.1900 per ounce 50% Wholesale Sales Price
Kansas 10% Wholesale Sales Price No Provision 10% Wholesale Sales Price 10% Wholesale Sales Price 10% Wholesale Sales Price
Kentucky $0.0475 per ounce 15% Distributor Sales Price $0.1266 per ounce $0.1266 per ounce $0.1266 per ounce
Louisiana 20% Manufacturer’s Invoice Price 20% Manufacturer’s Invoice Price 20% Manufacturer’s Invoice Price 20% Manufacturer’s Invoice Price 20% Manufacturer’s Invoice Price
Maine $2.0200 per ounce No Provision $2.0200 per ounce $2.0200 per ounce $2.0200 per ounce
Marshall Islands No Provision $2.2910 per ounce $2.2910 per ounce $2.2910 per ounce $2.2910 per ounce
Maryland 30% Wholesale Price No Provision 30% Wholesale Price 30% Wholesale Price 30% Wholesale Price
Massachusetts 210% Price Paid By Licensee/Unclassified Acquirer No Provision 210% Price Paid By Licensee/Unclassified Acquirer 210% Price Paid By Licensee/Unclassified Acquirer 30% Wholesale Price
Michigan 32% Wholesale Price No Provision 32% Wholesale Price 32% Wholesale Price 32% Wholesale Price
Minnesota 95% Wholesale Sales Price 95% Wholesale Sales Price 95% Wholesale Sales Price 95% Wholesale Sales Price 95% Wholesale Sales Price
Mississippi 15% Manufacturer’s List Price No Provision 15% Manufacturer’s List Price 15% Manufacturer’s List Price 15% Manufacturer’s List Price
Missouri 10% Manufacturer’s Invoice Price No Provision 10% Manufacturer’s Invoice Price 10% Manufacturer’s Invoice Price 10% Manufacturer’s Invoice Price
Montana 50% Wholesale Price 50% Wholesale Price 50% Wholesale Price $0.8500 per ounce 50% Wholesale Price
Nebraska 20% Purchase Price No Provision $0.4400 per ounce $0.4400 per ounce 20% Purchase Price
Nevada 30% Wholesale Price 30% Wholesale Price 30% Wholesale Price 30% Wholesale Price 30% Wholesale Price
New Hampshire 65.03% Wholesale Sales Price 65.03% Wholesale Sales Price 65.03% Wholesale Sales Price 65.03% Wholesale Sales Price No Provision
New Jersey 30% Wholesale Price 30% Wholesale Price 30% Wholesale Price $0.7500 per ounce 30% Wholesale Price
New Mexico 25% Product Value 25% Product Value 25% Product Value 25% Product Value 25% Product Value
New York 75% Wholesale Price No Provision $2.0000 per ounce $2.0000 per ounce 75% Wholesale Price
North Carolina 12.8% Cost Price 12.8% Cost Price 12.8% Cost Price 12.8% Cost Price 12.8% Cost Price
North Dakota $0.1600 per ounce No Provision $0.6000 per ounce $0.6000 per ounce No Provision
Northern Mariana Islands 60% Invoice Price No Provision 60% Invoice Price 60% Invoice Price No Provision
Ohio 17% Wholesale Price No Provision 17% Wholesale Price 17% Wholesale Price 17% Wholesale Price
Oklahoma 60% Factory List Price 60% Factory List Price 60% Factory List Price 60% Factory List Price 60% Factory List Price
Oregon 65% Wholesale Sales Price No Provision 65% Wholesale Sales Price $1.7800 per ounce 65% Wholesale Sales Price
Palau No Provision $8.3380 per ounce $8.3380 per ounce $8.3380 per ounce $8.3380 per ounce
Pennsylvania $0.5500 per ounce $0.5500 per ounce $0.5500 per ounce $0.5500 per ounce $0.5500 per ounce
Puerto Rico $0.3125 per ounce No Provision $0.2831 per ounce $0.2831 per ounce No Provision
Rhode Island 80% Wholesale Cost 80% Wholesale Cost $1.0000 per ounce $1.0000 per ounce 80% Wholesale Cost
South Carolina 5% Manufacturer’s Price No Provision 5% Manufacturer’s Price 5% Manufacturer’s Price 5% Manufacturer’s Price
South Dakota 35% Wholesale Purchase Price 35% Wholesale Purchase Price 35% Wholesale Purchase Price 35% Wholesale Purchase Price 35% Wholesale Purchase Price
Tennessee 6.6% Wholesale Cost Price 6.6% Wholesale Cost Price 6.6% Wholesale Cost Price 6.6% Wholesale Cost Price 6.6% Wholesale Cost Price
Texas $1.2200 per ounce $1.2200 per ounce $1.2200 per ounce $1.2200 per ounce $1.2200 per ounce
Utah 86% Manufacturer’s Sales Price 86% Manufacturer’s Sales Price 86% Manufacturer’s Sales Price $1.8300 per ounce 86% Manufacturer’s Sales Price
Vermont 92% Wholesale Price $2.5700 per ounce $2.5700 per ounce $2.5700 per ounce $2.5700 per ounce
Virgin Islands 25% Cost Price 25% Cost Price 25% Cost Price 25% Cost Price 25% Cost Price
Virginia 10% Manufacturer’s Sales Price No Provision $0.2100 per ounce $0.1800 per ounce 10% Manufacturer’s Sales Price
Washington 95% Taxable Sales Price 95% Taxable Sales Price 95% Taxable Sales Price $2.105 per ounce 95% Taxable Sales Price
West Virginia 12% Wholesale Price 12% Wholesale Price 12% Wholesale Price 12% Wholesale Price 12% Wholesale Price
Wisconsin 71% Manufacturer’s List Price No Provision 71% Manufacturer’s List Price 100% Manufacturer’s List Price 71% Manufacturer’s List Price
Wyoming 20% Wholesale Purchase Price No Provision 20% Wholesale Purchase Price $0.600 per ounce 20% Wholesale Purchase Price

Download the excel file here excel icon[XLS – 14 KB]

STATE System Includes Excise Taxes on Different Types of Tobacco Products

In the STATE System, excise taxes on tobacco products are included for combustible and non-combustible (smokeless) tobacco.

Combustibles

Cigarettes
Any roll of tobacco wrapped in paper or in any substance not containing tobacco, and any roll of tobacco wrapped in any substance containing tobacco that—because of its appearance, the type of tobacco used in the filler, or its packaging and labeling—is likely to be offered to, or purchased by, consumers as a cigarette.12

Cigar
Any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco [other than a rolled cigarette].12

Little Cigars
Lighter than traditional cigars in weight, and while they are rolled in tobacco leaf instead of paper, they are typically similar in size to a cigarette and have other cigarette characteristics, including filters. They often are not defined as cigarettes for tax purposes.13

Pipe Tobacco
Any tobacco that—because of its appearance, type, packaging, or labeling—is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe.12

Roll-Your-Own Tobacco
Any tobacco that—because of its appearance, type, packaging, or labeling—is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes or cigars, or for use as wrappers thereof.12

Non-Combustibles

Chewing Tobacco
Any leaf tobacco that is not intended to be smoked.12

Dissolvable Tobacco
A type of smokeless tobacco product that dissolves in the mouth.

Dry Snuff Tobacco
Any finely cut, ground, or powdered tobacco that is not intended to be smoked but inhaled.12

Moist Snuff Tobacco
Any moist finely cut ground or powdered tobacco intended to be placed in the mouth.14

Snus Tobacco
A spitless, moist snuff packaged in a small teabag-like sachet.15

References
    1. Centers for Disease Control and Prevention. The Health Consequences of Smoking—50 Years of Progress: A Report of the Surgeon General. Atlanta, GA:US Dept of Health and Human Services; 2014.
    2. Xu X, Bishop E, Kennedy SM, Simpson SA, Pechacek TF. Annual health care spending attributable to smoking: an update. Am J Prev Med.2015;48(3):326–333.
    3. Centers for Disease Control and Prevention. Best Practices for Comprehensive Tobacco Control Programs–2014. Atlanta, GA: US Dept of Health and Human Resources; 2014.
    4. Campaign for Tobacco-Free Kids. Broken Promises to Our Children websiteexternal icon. Accessed January 22, 2020.
    5. Federal Trade Commission. Federal Trade Commission Cigarette Report for 2018 website.pdf iconexternal icon Accessed January 22, 2020.
    6. Centers for Disease Control and Prevention. How Tobacco Smoke Causes Disease: The Biology and Behavioral Basis for Smoking- Attributable Disease: A Report of the Surgeon General. Atlanta, GA: Centers for Disease Control and Prevention, US Dept of Health and Human Services; 2010.
    7. Centers for Disease Control and Prevention. Cigarette smoking before and after an excise tax increase and an anti-smoking campaign–Massachusetts, 1990–1996. MMWR Morb Mortal Wkly Rep. 1996;45(44):966–970.
    8. Zaza S, Bris P, Harris K, eds. The Guide to Community Preventive Services: What Works to Promote Health? New York, NY: Oxford University Press; 2005.
    9. Ross H, Chaloupka FJ. The effect of cigarette prices on youth smoking. Health Econ. 2003;12(3):217–230.
    10. Chaloupka FJ. Macro-social influences: the effect of prices and tobacco control policies on the demand for tobacco products. Nicotine Tob Res. 1999;1(Suppl 1):S105–S109.
    11. Institute of Medicine. Ending the Tobacco Problem: A Blueprint for the Nation. Washington, DC: The National Academies Press; 2007.
    12. 27 C.F.R. § 45.11
    13. Delnevo C, Hrywna M, “A Whole ‘Nother Smoke” or a cigarette in disguise:how RJ Reynolds reframed the image of little cigars. Am J Public Health. 2007;97(8):1368–1375.
    14. Centers for Disease Control and Prevention. Gateway to Health Communication & Social Marketing Practice. Smokeless Tobacco (Dip, Chew, Snuff) website, 2014. Accessed August. 8, 2015.
    15. Centers for Disease Control and Prevention. Preventing Tobacco Use Among Youth and Young Adults: A Report of the Surgeon General. Atlanta, GA: US Dept of Health and Human Services; 2012.
    16. Healthy People 2020 [Internet]. Washington, DC: U.S. Department of Health and Human Services, Office of Disease Prevention and Health Promotion. Accessed September 15, 2015.

DISCLAIMER: The STATE System contains data synthesized from state-level statutory laws. It does not contain state-level regulations; measures implemented by counties, cities, or other localities; opinions of Attorneys General; or relevant case law decisions for tobacco control topics other than preemption; all of which may vary significantly from the laws reported in the database, fact sheets, and publications.