State Excise Sales Taxes Per Pack of Cigs 6-25-18

1 1400 I Street NW - Suite 1200 - Washington, DC 20005 Phone (202) 296-5469 Fax (202) 296-5427 States average Retail Price Per Pack (with all Taxes ) Cigarette Excise Tax Per Pack Excise Tax Rank (Highest = 1) State Sales Tax Rate State Sales Tax Per Pack Total State Tax Per Pack Total Tax Rank (Highest = 1) States average $ $ -- $ $ -- Alabama $ $ 41st $ $ 46th Alaska $ $ 17th $ $ 24th Arizona $ $ 17th $ $ 15th Arkansas $ $ 35th $ $ 34th California $ $ 11th $ $ 10th Colorado $ $ 39th $ $ 41st Connecticut $ $ 2nd $ $ 2nd Delaware $ $ 15th $ $ 21st DC $ $ 1st $ $ 1st Florida $ $ 31st $ $ 31st Georgia $ $ 50th $ $ 50th Hawaii $ $ 6th $ $ 8th Idaho $ $ 46th $ $ 44th Illinois $ $ 10th $ $ 11th Indiana $ $ 38th $ $ 36th Iowa $ $ 30th $ $ 29th Kansas $ $ 33rd $ $ 32nd Kentucky $ $ 36th $ $ 35th Louisiana $ $ 37th $ $ 38th Maine $ $ 17th $ $ 18th Maryland $ $ 17th $ $ 16th Massachusetts $ $ 5th $ $ 5th Michigan $ $ 17th $ $ 17th Minnesota $ $ 8th $ $ 6th Mississippi $ $ 40th $ $ 40th Missouri $ $ 51st $ $ 51st Montana $ $ 25th $ $ 30th Nebraska $ $ 42nd $ $ 42nd Nevada $ $ 23rd $ $ 20th New Hampshire $ $

2 24th $ $ 28th New Jersey $ $ 12th $ $ 12th New Mexico $ $ 17th $ $ 19th New York $ $ 2nd $ $ 4th North Carolina $ $ 48th $ $ 48th North Dakota $ $ 49th $ $ 49th State Excise AND Sales Taxes PER PACK OF CIGARETTES TOTAL AMOUNTS & State RANKINGS State Excise & Sales Taxes Per Pack of Cigarettes / 2 States average Retail Price Per Pack (with all Taxes ) Cigarette Excise Tax Per Pack Excise Tax Rank (Highest = 1) State Sales Tax Rate State Sales Tax Per Pack Total State Tax Per Pack Total Tax Rank (Highest = 1) Ohio $ $ 27th $ $ 25th Oklahoma $ $ 16th $ $ 23rd Oregon $ $ 32nd $ $ 37th Pennsylvania $ $ 13th $ $ 13th Rhode Island $ $ 4th $ $ 3rd South Carolina $ $ 46th $ $ 45th South Dakota $ $ 28th $ $ 26th Tennessee $ $ 43rd $ $ 39th Texas $ $ 29th $ $ 27th Utah $ $ 25th $ $ 22nd Vermont $ $ 7th $ $ 7th Virginia $ $ 44th $ $ 43rd Washington $ $ 9th $ $ 9th West Virginia $ $ 34th $ $ 33rd Wisconsin $ $ 14th $ $ 14th Wyoming $ $ 44th $ $ 47th Table shows State cigarette tax rates and the State average currently in effect.

3 The states in red have not increased their tax for at least 10 years (since 2010 or earlier). Sales tax amount per pack is based on State Sales tax percentage and average price of a pack of cigarettes in each State . In the vast majority of states with Sales Taxes , the Sales tax percentage is applied to the total retail price of a pack of cigarettes, including all applicable federal and State cigarette Excise Taxes . Oklahoma has a State Sales tax, but does not apply it to cigarettes; Minnesota and Washington, DC apply a per-pack Sales tax at the wholesale level; and Alabama, Georgia, and Missouri do not apply their State Sales tax to that portion of retail cigarette prices that represents the State s cigarette Excise tax. The federal cigarette tax is $ per pack (there is no federal Sales tax). In the last several years, the major cigarette companies have increased their product prices by almost $ per pack. Campaign for Tobacco-Free Kids, June 15, 2020 / Ann Boonn Additional information on State cigarette Taxes and the many benefits from increasing them is available at and Sources: Orzechowski & Walker, Tax Burden on Tobacco, 2018; media reports; State tax officials; Department of Agriculture, Economic Research Service.

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