|
Excise Tax on Cigarettes by State
(January 1, 2005)
|
STATE |
TAX
RATE
(¢ per pack)
|
RANK |
|
STATE |
TAX
RATE
(¢ per pack)
|
RANK |
|
Alabama (1)
|
42.5
|
39
|
|
Nebraska |
|
27
|
|
Alaska
|
160
|
5
|
|
Nevada
|
80
|
23
|
|
Arizona
|
118
|
13
|
|
New
Hampshire |
52
|
36
|
|
Arkansas (2) |
59
|
23
|
|
New Jersey |
240
|
2
|
|
California
|
87
|
21
|
|
New
Mexico |
91
|
20
|
|
Colorado
|
87
|
22
|
|
New York (1) |
150
|
8
|
|
Connecticut
|
151
|
6
|
|
North
Carolina |
5
|
50
|
|
Delaware |
55
|
32
|
|
North Dakota
|
44
|
38
|
|
Florida
|
33.9
|
44
|
|
Ohio
|
55
|
32
|
|
Georgia
|
37
|
41
|
|
Oklahoma
|
103
|
15
|
|
Hawaii
|
140
|
10
|
|
Oregon
|
118
|
13
|
|
Idaho
|
57
|
30
|
|
Pennsylvania
|
135
|
11
|
|
Illinois (1)
|
98
|
19
|
|
Rhode Island
|
246
|
1
|
|
Indiana
|
55.5
|
31
|
|
South
Carolina |
7
|
49
|
|
Iowa
|
36
|
42
|
|
South
Dakota |
53
|
35
|
|
Kansas |
79
|
24
|
|
Tennessee
(1) (2) |
20
|
45
|
|
Kentucky (2)
|
3
|
51
|
|
Texas
|
41
|
40
|
|
Louisiana
|
36
|
42
|
|
Utah
|
69.5
|
26
|
|
Maine
|
100
|
16
|
|
Vermont
|
119
|
12
|
|
Maryland
|
100
|
16
|
|
Virginia (1)
(3) |
20
|
45
|
|
Massachusetts |
151
|
6
|
|
Washington
|
142.5
|
9
|
|
Michigan
|
200
|
3
|
|
West
Virginia |
55
|
32
|
|
Minnesota
|
48
|
37
|
|
Wisconsin
|
77
|
25
|
|
Mississippi
|
18
|
47
|
|
Wyoming |
60
|
28
|
|
Missouri (1)
|
17
|
48
|
|
Dist. of
Columbia |
100
|
16
|
|
Montana
|
170
|
4
|
|
|
|
|
|
|
|
|
|
U. S. Median |
69.5 |
|
Source: Compiled
by FTA from various sources
(1) Counties and cities may impose an additional tax on a pack of
cigarettes in AL, 1¢ to 6¢; IL, 10¢ to 15¢; MO, 4¢ to 7¢; NYC $1.50; TN,
1¢; and VA, 2¢ to 15¢.
(2) Dealers pay an additional enforcement and administrative fee of 0.1¢
per pack in KY and 0.05¢ in TN. In AR, a $1.25/1,000 cigarette fee is
imposed.
(3) Tax rate is scheduled to increase to $0.30 per pack on July 1, 2005.
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