How much is the tobacco tax in each state?
State cigarette taxes run from $0.17 a pack in Missouri to $5.35 a pack in New York, on top of the federal tax of $1.01 a pack. Cigars and other tobacco products are usually taxed as a percentage of the wholesale or manufacturer's price, mostly between 5% (South Carolina) and 95% (Minnesota and Washington). Vapes are taxed per milliliter, as a percentage of price, or not at all: 14 states have no state vape tax. Several states raised rates or added new taxes in 2025 and 2026, so last year's figures may be wrong.
The rates below are state-level excise taxes, checked in October 2026 against the Federation of Tax Administrators cigarette table (July 2026), the Campaign for Tobacco-Free Kids table of non-cigarette rates (October 2026), Tax Foundation data and state revenue department pages. Cities and counties can add their own taxes. This guide is a summary, not tax advice: confirm current rates with each state before you file.
Tobacco tax rates for all 50 states and DC (2026)
Cigarette rates are per pack of 20. "Wholesale" means the price the distributor pays, unless the state uses a different base (noted in the table). Scroll sideways on a phone to see every column.
| State | Cigarettes (per pack) | Cigars and other tobacco | Vapes and e-cigarettes |
|---|---|---|---|
| Alabama | $0.675† | Unit rates (e.g. $40.50 per 1,000 cigars) | $0.10 per mL (from Oct 1, 2026) |
| Alaska | $2.00† | 75% of wholesale | No state vape tax |
| Arizona | $2.00 | Unit rates (about 22¢ per oz for smoking tobacco and snuff) | No state vape tax |
| Arkansas | $1.15 | 68% of manufacturer's price | No state vape tax |
| California | $2.87 | 51.08% of wholesale (from Jul 1, 2026) | 51.08% of wholesale, plus 12.5% retail tax |
| Colorado | $2.24† | 56% of manufacturer's list price | 56% of manufacturer's list price |
| Connecticut | $4.35 | 50% of wholesale (cigars max 50¢) | $0.40 per mL (closed); 10% of wholesale (other) |
| Delaware | $2.10 | 30% of wholesale | $0.05 per mL |
| District of Columbia | $5.08 | 58% of wholesale (from Oct 1, 2026) | 58% of wholesale |
| Florida | $1.34 | 85% of wholesale (cigars not taxed) | No state vape tax |
| Georgia | $0.37 | 23% of wholesale (large cigars); 10% (loose, smokeless) | $0.05 per mL (closed); 7% of wholesale (open, disposable) |
| Hawaii | $3.60 (from Jan 1, 2026) | 70% of wholesale (large cigars 50%) | 70% of wholesale |
| Idaho | $0.57 | 40% of wholesale (cigars max 50¢) | No state vape tax |
| Illinois | $2.98† | 45% of wholesale | 45% of wholesale |
| Indiana | $2.995 (from Jul 1, 2025) | 30% of wholesale (premium cigars max $3) | 30% (closed: wholesale; open: retail)* |
| Iowa | $1.36 | 50% of wholesale (cigars max 50¢) | None yet; $0.05 per mL from Jan 1, 2027 |
| Kansas | $1.29 | 10% of wholesale | $0.05 per mL |
| Kentucky | $1.10 | 15% of distributor price (premium cigars 6%) | $1.50 per cartridge (closed); 15% (open) |
| Louisiana | $1.08 | 8% to 20% of invoice price (cigars); 33% (smoking tobacco) | $0.15 per mL |
| Maine | $3.50 (from Jan 5, 2026) | 75% of cost price | 75% of cost price |
| Maryland | $5.00 | 60% of wholesale (cigars 70%, premium 15%) | 20% sales tax (60% on liquid in 5 mL or less) |
| Massachusetts | $3.51 | 40% of wholesale (smokeless 210%) | 75% of wholesale |
| Michigan | $2.00 | 32% of wholesale (cigars max 50¢) | No state vape tax |
| Minnesota | $3.04 + sales tax in lieu | 95% of wholesale (premium cigars max 50¢) | 95% of wholesale |
| Mississippi | $0.68 | 15% of manufacturer's list price | No state vape tax |
| Missouri | $0.17† | 10% of manufacturer's invoice price | No state vape tax |
| Montana | $1.70 | 50% of wholesale | No state vape tax |
| Nebraska | $0.64 | 20% of purchase price | $0.05 per mL (3 mL or less); 10% (larger) |
| Nevada | $1.80 | 30% of wholesale | 30% of wholesale |
| New Hampshire | $1.78 | 65.03% of wholesale (premium cigars exempt) | $0.30 per mL (closed); 8% of wholesale (open) |
| New Jersey | $3.00 (from Aug 1, 2025) | 30% of wholesale | $0.30 per mL; 30% of retail (containers) |
| New Mexico | $2.00 | 25% of product value (cigars max 50¢) | $0.50 per cartridge (closed); 12.5% (e-liquid) |
| New York | $5.35† | 75% of wholesale | 20% retail supplemental sales tax |
| North Carolina | $0.45 | 12.8% of wholesale | $0.05 per mL |
| North Dakota | $0.44 | 28% of wholesale (cigars, pipe tobacco) | No state vape tax |
| Ohio | $1.60 | 17% of wholesale (little cigars 37%) | $0.10 per mL |
| Oklahoma | $2.03 | Unit rates (cigars); 60% to 80% of factory price (other) | No state vape tax |
| Oregon | $3.33 | 65% of wholesale (cigars max $1) | 65% of wholesale |
| Pennsylvania | $2.60 | Cigars not taxed; $0.55 per oz (smokeless, other) | 40% of purchase price |
| Rhode Island | $4.50 | 80% of wholesale (cigars max 50¢) | $0.50 per mL (closed); 10% of wholesale (open) |
| South Carolina | $0.57 | 5% of manufacturer's price | $0.05 per mL (from Oct 1, 2026) |
| South Dakota | $1.53 | 35% of wholesale | No state vape tax |
| Tennessee | $0.62† | 6.6% of wholesale | 10% of wholesale (from Jul 1, 2025) |
| Texas | $1.41 | Unit rates (cigars); $1.22 per oz (other tobacco) | No state vape tax |
| Utah | $2.20 (from Jul 1, 2026) | 86% of manufacturer's price | 71% of manufacturer's price (from Jul 1, 2026)* |
| Vermont | $3.08 | 92% of wholesale (pricier cigars $2 to $4 each) | 92% of wholesale |
| Virginia | $0.60† | 20% of manufacturer's price* | $0.11 per mL* |
| Washington | $3.03 | 95% of taxable sales price (cigars max 65¢) | 95% (nicotine vapor, from Jan 1, 2026) |
| West Virginia | $1.20 | 12% of wholesale | $0.075 per mL* |
| Wisconsin | $2.52 | 71% of manufacturer's price (cigars max 50¢) | $0.05 per mL (closed systems) |
| Wyoming | $0.60 | 20% of wholesale | 15% of wholesale |
† Some cities or counties add their own cigarette tax (for example New York City adds $1.50 a pack, and Chicago and Cook County add more in Illinois). * Official sources disagree on this rate or a 2026 change isn't confirmed yet, so check with the state before filing. Sources: Federation of Tax Administrators, Campaign for Tobacco-Free Kids, Tax Foundation and state revenue departments.
Which states have the highest and lowest cigarette taxes?
| Highest (per pack) | Lowest (per pack) |
|---|---|
| New York: $5.35 | Missouri: $0.17 |
| Washington, DC: $5.08 | Georgia: $0.37 |
| Maryland: $5.00 | North Dakota: $0.44 |
| Rhode Island: $4.50 | North Carolina: $0.45 |
| Connecticut: $4.35 | Idaho and South Carolina: $0.57 |
A pack in New York City carries $6.85 in state and city tax before the federal $1.01 is counted. In Missouri the state takes 17 cents.
What changed in 2025 and 2026?
Rates have changed a lot since mid-2025. If your price lists or tax reports still use 2024 numbers, check these first:
| Date | What changed |
|---|---|
| July 1, 2025 | Illinois raised other tobacco and vapes to 45% of wholesale and started taxing nicotine pouches. Indiana raised cigarettes to $2.995 a pack and other tobacco to 30%. Tennessee started a 10% vape tax. North Carolina began taxing pouches. |
| August 1, 2025 | New Jersey raised cigarettes to $3.00 a pack and liquid nicotine to $0.30 per mL. |
| October 1, 2025 | Rhode Island began taxing nicotine pouches at 80% of wholesale. |
| January 1, 2026 | Hawaii raised cigarettes to $3.60 a pack. Washington moved nicotine vapes and pouches to 95%. Nebraska and Oregon added pouch taxes. |
| January 5, 2026 | Maine raised cigarettes to $3.50, other tobacco and vapes to 75% of cost price, and smokeless to $3.54. Our Maine tobacco tax guide covers the details. |
| July 1, 2026 | Utah raised cigarettes to $2.20 a pack. California's rate on other tobacco and vapes reset to 51.08%. Kentucky cut premium cigars to 6%. |
| September 1, 2026 | New York began taxing nicotine pouches at 75% of wholesale. |
| October 1, 2026 | DC moved to $5.08 a pack and 58% on other tobacco. Alabama ($0.10 per mL) and South Carolina ($0.05 per mL) started their first vape taxes. |
| Coming next | Iowa's vape and pouch taxes start January 1, 2027, and Colorado rises to $2.64 a pack and 62% on July 1, 2027. |
How are cigars and other tobacco products taxed?
"Other tobacco products" (OTP) covers cigars, pipe and roll-your-own tobacco, chewing tobacco, snuff and, in many states, vapes and pouches. States use three main methods:
- A percentage of price. Most states tax a share of the wholesale price, the manufacturer's price or, in Maine, the distributor's cost price. The base matters: a discount on your invoice may or may not lower the tax, depending on the state.
- A rate per unit or weight. Texas taxes most other tobacco at $1.22 per ounce, and moist snuff is often taxed per ounce or per container.
- A cap or exemption for cigars. Many states cap the tax per cigar (often 50 cents) or exempt premium cigars. Florida and Pennsylvania don't tax cigars at all, while Maine taxes premium cigars at the full 75%.
Because the base and the cap change from state to state, the same box of cigars can owe very different tax in two neighboring states. Getting the product class right on every invoice is where most filing errors start.
Vape tax by state
Vape taxes come in four forms: a rate per milliliter of liquid (Delaware, Kansas and North Carolina charge $0.05), a percentage of wholesale or manufacturer's price (up to 95% in Minnesota and Washington), a retail sales tax (New York and Maryland), or a mix, with closed and open systems taxed differently.
No state vape tax in 2026: Alaska, Arizona, Arkansas, Florida, Idaho, Iowa (until 2027), Michigan, Mississippi, Missouri, Montana, North Dakota, Oklahoma, South Dakota and Texas. Local taxes and sales tax can still apply.
Are nicotine pouches taxed?
In a growing number of states, yes. Pouches like Zyn and Velo started out untaxed in most places, but states are adding them fast. Examples of current rates:
- New York: 75% of wholesale (from September 1, 2026)
- Washington: 95% (from January 1, 2026)
- Illinois: 45% of wholesale (from July 1, 2025)
- Rhode Island: 80% of wholesale (from October 1, 2025)
- Utah: $1.00 per 20-pouch container
- Oregon: $0.65 per package of 20 or fewer (from January 1, 2026)
- Texas: $1.22 per ounce, after a May 2026 Texas Supreme Court ruling on Velo
Some states tax only pouches made with synthetic nicotine, and others apply their smokeless rate. Check how your state classifies each product before you price it.
What this means for distributors
If you sell into more than one state, you're filing returns with different bases, different product classes and different deadlines, and the rates keep moving. The safest setup is one where every product carries its tax class and price base, so each state's return builds from your purchase and sales records instead of a spreadsheet.
That's what VizionPOS does for tobacco and vape distributors. It prepares state tobacco tax reports for New Jersey, New Hampshire, Georgia, Maine, Texas and Connecticut, plus weekly MSA reporting, with every figure traceable to its source invoice. Our state guides show how it works:
- Maine tobacco tax 2026: Schedules A, B and C
- New Hampshire DP-151 return
- Georgia OTP tax reporting
- MSA reporting for tobacco distributors
See MSA and excise tax reporting in VizionPOS for the product itself.
File every state's return from one system
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