Calculate your state tobacco excise tax liability instantly. All 50 states + D.C. with 2025 rates.
10 packs per carton
Loose packs sold
| State | Tax Per Pack | Tax Per Carton | 100 Cartons/mo |
|---|---|---|---|
| Washington D.C. | $4.980 | $49.80 | $4,980 |
| Connecticut | $4.350 | $43.50 | $4,350 |
| New York | $4.350 | $43.50 | $4,350 |
| Rhode Island | $4.250 | $42.50 | $4,250 |
| Maryland | $3.750 | $37.50 | $3,750 |
| Massachusetts | $3.510 | $35.10 | $3,510 |
| Oregon | $3.330 | $33.30 | $3,330 |
| Hawaii | $3.200 | $32.00 | $3,200 |
| Vermont | $3.080 | $30.80 | $3,080 |
| Minnesota | $3.040 | $30.40 | $3,040 |
| Washington | $3.025 | $30.25 | $3,025 |
| Illinois | $2.980 | $29.80 | $2,980 |
| California | $2.870 | $28.70 | $2,870 |
| New Jersey | $2.700 | $27.00 | $2,700 |
| Pennsylvania | $2.600 | $26.00 | $2,600 |
| Wisconsin | $2.520 | $25.20 | $2,520 |
| Delaware | $2.100 | $21.00 | $2,100 |
| Oklahoma | $2.030 | $20.30 | $2,030 |
| Alaska | $2.000 | $20.00 | $2,000 |
| Arizona | $2.000 | $20.00 | $2,000 |
| Maine | $2.000 | $20.00 | $2,000 |
| Michigan | $2.000 | $20.00 | $2,000 |
| New Mexico | $2.000 | $20.00 | $2,000 |
| Colorado | $1.940 | $19.40 | $1,940 |
| Nevada | $1.800 | $18.00 | $1,800 |
| New Hampshire | $1.780 | $17.80 | $1,780 |
| Montana | $1.700 | $17.00 | $1,700 |
| Utah | $1.700 | $17.00 | $1,700 |
| Ohio | $1.600 | $16.00 | $1,600 |
| South Dakota | $1.530 | $15.30 | $1,530 |
| Texas | $1.410 | $14.10 | $1,410 |
| Iowa | $1.360 | $13.60 | $1,360 |
| Florida | $1.339 | $13.39 | $1,339 |
| Kansas | $1.290 | $12.90 | $1,290 |
| West Virginia | $1.200 | $12.00 | $1,200 |
| Arkansas | $1.150 | $11.50 | $1,150 |
| Kentucky | $1.100 | $11.00 | $1,100 |
| Louisiana | $1.080 | $10.80 | $1,080 |
| Indiana | $0.995 | $9.95 | $995 |
| Mississippi | $0.680 | $6.80 | $680 |
| Alabama | $0.675 | $6.75 | $675 |
| Nebraska | $0.640 | $6.40 | $640 |
| Tennessee | $0.620 | $6.20 | $620 |
| Virginia | $0.600 | $6.00 | $600 |
| Wyoming | $0.600 | $6.00 | $600 |
| Idaho | $0.570 | $5.70 | $570 |
| South Carolina | $0.570 | $5.70 | $570 |
| North Carolina | $0.450 | $4.50 | $450 |
| North Dakota | $0.440 | $4.40 | $440 |
| Georgia | $0.370 | $3.70 | $370 |
| Missouri | $0.170 | $1.70 | $170 |
Source: Tax Foundation, state revenue departments. Rates as of January 2025. Local/city taxes not included. Always verify with your state tax authority.
Tobacco excise tax is a per-unit tax levied by each state on the sale of tobacco products. For cigarettes, it's typically charged per pack (20 cigarettes). The rate varies dramatically by state — from $0.17/pack in Missouri to $4.98/pack in Washington D.C.
The excise tax is typically paid by the wholesaler or distributor and passed on to retailers in the product cost. However, retailers are responsible for collecting and remitting any additional state/local sales tax on the final sale price.
Filing frequency varies by state. Most states require monthly reporting, but some allow quarterly filing for smaller retailers. Late filings can result in penalties of 5-25% of tax owed plus interest.
No, this calculator shows state-level excise tax only. Some cities (like Chicago, New York City, Philadelphia) levy additional local tobacco taxes. Check with your local tax authority for combined rates.
POS systems like FlowFeed automatically track every tobacco sale, categorize by product type, and generate state-compliant tax reports. This eliminates manual counting and reduces filing errors that can trigger audits.