State Cigarette Tax Rates
As of June, 1999 --
Source: Federation of Tax Administrators
STATE |
TAX RATE (¢ per pack) |
RANK |
|---|---|---|
| Alabama (1) | 16.5 | 43 |
| Alaska | 100 | 1 |
| Arizona | 58 | 14 |
| Arkansas (2) | 31.5 | 29 |
| California | 87 | 3 |
| Colorado | 20 | 37 |
| Connecticut | 50 | 19 |
| Delaware | 24 | 32 |
| Florida | 33.9 | 27 |
| Georgia | 12 | 46 |
| Hawaii | 100 | 1 |
| Idaho | 28 | 31 |
| Illinois (1) | 58 | 14 |
| Indiana | 15.5 | 44 |
| Iowa | 36 | 24 |
| Kansas | 24 | 32 |
| Kentucky (2) | 3 | 50 |
| Louisiana | 20 | 37 |
| Maine | 74 | 8 |
| Maryland | 66 | 11 |
| Massachusetts | 76 | 6 |
| Michigan | 75 | 7 |
| Minnesota | 48 | 20 |
| Mississippi | 18 | 39 |
| Missouri (1) | 17 | 41 |
| Montana | 18 | 39 |
| Nebraska | 34 | 26 |
| Nevada | 35 | 25 |
| New Hampshire (4) | 52 | 17 |
| New Jersey (1) | 80 | 5 |
| New Mexico | 21 | 36 |
| New York (1) (5) | 56 | 16 |
| North Carolina | 5 | 49 |
| North Dakota | 44 | 21 |
| Ohio | 24 | 32 |
| Oklahoma | 23 | 35 |
| Oregon (3) | 68 | 10 |
| Pennsylvania | 31 | 30 |
| Rhode Island | 71 | 9 |
| South Carolina | 7 | 48 |
| South Dakota | 33 | 28 |
| Tennessee (1) (2) | 13 | 45 |
| Texas | 41 | 23 |
| Utah | 51.5 | 18 |
| Vermont | 44 | 21 |
| Virginia (1) | 2.5 | 51 |
| Washington | 82.5 | 4 |
| West Virginia | 17 | 41 |
| Wisconsin | 59 | 13 |
| Wyoming | 12 | 46 |
| Dist. of Columbia | 65 | 12 |
US Median = 34.0 cents/pack
Source: Compiled by -- Federation of Tax
Administrators -- 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¢; 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 fee of $1.25/1,000 cigarettes fee is imposed.
(3) In Oregon, the tax rate will decrease to $0.58 per pack effective 1/1/00.
(4) The tax rate reported went into effect on July 6, 19099 (formerly, the rate was 37
cents/pack).
(5) Pending legislation would increase to $1.11 per pack.
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