{RIP-OFF]..
Overall All States’ Average: $1.45 per pack
Major Tobacco States’ Average: 48.5 cents per pack
Other States’ Average: $1.57 per pack
State Tax Rank
Alabama $0.425 47th
Alaska $2.00 11th
Arizona $2.00 11th
Arkansas $1.15 29th
California $0.87 33rd
Colorado $0.84 34th
Connecticut $3.00 4th
Delaware $1.60 20th
DC $2.50 9th
Florida $1.339 26th
Georgia $0.37 48th
Hawaii $3.00 4th
Idaho $0.57 42nd
Illinois $0.98 32nd
Indiana $0.995 31st
Iowa $1.36 25th
Kansas $0.79 36th
Kentucky $0.60 40th
State Tax Rank
Louisiana $0.36 49th
Maine $2.00 11th
Maryland $2.00 11th
Massachusetts $2.51 8th
Michigan $2.00 11th
Minnesota* $1.576 22nd
Mississippi $0.68 37th
Missouri $0.17 51st
Montana $1.70 17th
Nebraska $0.64 38th
Nevada $0.80 35th
New Hampshire $1.78 16th
New Jersey $2.70 6th
New Mexico $1.66 19th
New York $4.35 1st
North Carolina $0.45 45th
North Dakota $0.44 46th
Ohio $1.25 27th
State Tax Rank
Oklahoma $1.03 30th
Oregon $1.18 28th
Pennsylvania $1.60 20th
Rhode Island $3.46 2nd
South Carolina $0.57 42nd
South Dakota $1.53 23rd
Tennessee $0.62 39th
Texas $1.41 24th
Utah $1.70 17th
Vermont $2.24 10th
Virginia $0.30 50th
Washington $3.025 3rd
West Virginia $0.55 44th
Wisconsin $2.52 7th
Wyoming $0.60 40th
Puerto Rico $2.23 NA
Guam $3.00 NA
Northern Marianas $1.75 NA
* Tax stamp includes 75¢ health impact fee &
34.6¢ cigarette sales tax (Commissioner of
Revenue sets sales tax rate each year)
Table shows all cigarette tax rates in effect now. Since 2002, 47 states, DC, and several U.S. territories have increased
their cigarette tax rates more than 100 times. The three states in bold type have not increased their cigarette tax since
1999 or earlier. Currently, 29 states, DC, Puerto Rico, the Northern Marianas, and Guam have cigarette tax rates of
$1.00 per pack or higher; 14 states, DC, and Guam have cigarette tax rates of $2.00 per pack or higher; five states and
Guam have cigarette tax rates of $3.00 per pack or higher; and one state (NY) has a cigarette tax rate more than $4.00
per pack. Tobacco states are KY, VA, NC, SC, GA, and TN. States’ average includes DC, but not Puerto Rico, other
U.S. territories, or local cigarette taxes. The median tax rate is $1.339 per pack. AK, MI, MN, MS, UT also have special
taxes or fees on brands of manufacturers not participating in the state tobacco lawsuit settlements (NPMs).
The highest combined state-local tax rate is $5.85 in New York City, with Chicago, IL second at $3.66 per pack.
Other high state-local rates include Evanston, IL at $3.48 and Anchorage, AK at $3.452 per pack. For more on local
cigarette taxes, see: http://tobaccofreekids.org/research/factsheets/pdf/0267.pdf.
Federal cigarette tax is $1.01 per pack. From the beginning of 1998 through 2002, the major cigarette companies
increased the prices they charge by more than $1.25 per pack (but also instituted aggressive retail-level discounting for
competitive purposes and to reduce related consumption declines). In January 2003, Philip Morris instituted a 65-cent
per pack price cut for four of its major brands, to replace its retail-level discounting and fight sales losses to discount
brands, and R.J. Reynolds followed suit. In the last several years, Philip Morris, Reynolds American, and Lorillard have
increased their product prices by almost $1.00 per pack. The U.S. Centers for Disease Control & Prevention
estimates that smoking-caused health costs total $10.47 per pack sold and consumed in the U.S.
The average price for a pack of cigarettes nationwide is roughly $5.51 (including statewide sales taxes but not local
cigarette or sales taxes, other than NYC’s $1.50 per pack cigarette tax), with considerable state-to-state differences
because of different state tax rates, and different manufacturer, wholesaler, and retailer pricing and discounting
practices. AK, DE, MT, NH & OR have no state retail sales tax at all; MN & OK have a state sales tax but do not apply
it to cigarettes; and AL, GA & MO (unlike the rest of the states) do not apply their state sales tax to that portion of retail
cigarette prices that represents the state’s cigarette excise tax.
Overall All States’ Average: $1.45 per pack
Major Tobacco States’ Average: 48.5 cents per pack
Other States’ Average: $1.57 per pack
State Tax Rank
Alabama $0.425 47th
Alaska $2.00 11th
Arizona $2.00 11th
Arkansas $1.15 29th
California $0.87 33rd
Colorado $0.84 34th
Connecticut $3.00 4th
Delaware $1.60 20th
DC $2.50 9th
Florida $1.339 26th
Georgia $0.37 48th
Hawaii $3.00 4th
Idaho $0.57 42nd
Illinois $0.98 32nd
Indiana $0.995 31st
Iowa $1.36 25th
Kansas $0.79 36th
Kentucky $0.60 40th
State Tax Rank
Louisiana $0.36 49th
Maine $2.00 11th
Maryland $2.00 11th
Massachusetts $2.51 8th
Michigan $2.00 11th
Minnesota* $1.576 22nd
Mississippi $0.68 37th
Missouri $0.17 51st
Montana $1.70 17th
Nebraska $0.64 38th
Nevada $0.80 35th
New Hampshire $1.78 16th
New Jersey $2.70 6th
New Mexico $1.66 19th
New York $4.35 1st
North Carolina $0.45 45th
North Dakota $0.44 46th
Ohio $1.25 27th
State Tax Rank
Oklahoma $1.03 30th
Oregon $1.18 28th
Pennsylvania $1.60 20th
Rhode Island $3.46 2nd
South Carolina $0.57 42nd
South Dakota $1.53 23rd
Tennessee $0.62 39th
Texas $1.41 24th
Utah $1.70 17th
Vermont $2.24 10th
Virginia $0.30 50th
Washington $3.025 3rd
West Virginia $0.55 44th
Wisconsin $2.52 7th
Wyoming $0.60 40th
Puerto Rico $2.23 NA
Guam $3.00 NA
Northern Marianas $1.75 NA
* Tax stamp includes 75¢ health impact fee &
34.6¢ cigarette sales tax (Commissioner of
Revenue sets sales tax rate each year)
Table shows all cigarette tax rates in effect now. Since 2002, 47 states, DC, and several U.S. territories have increased
their cigarette tax rates more than 100 times. The three states in bold type have not increased their cigarette tax since
1999 or earlier. Currently, 29 states, DC, Puerto Rico, the Northern Marianas, and Guam have cigarette tax rates of
$1.00 per pack or higher; 14 states, DC, and Guam have cigarette tax rates of $2.00 per pack or higher; five states and
Guam have cigarette tax rates of $3.00 per pack or higher; and one state (NY) has a cigarette tax rate more than $4.00
per pack. Tobacco states are KY, VA, NC, SC, GA, and TN. States’ average includes DC, but not Puerto Rico, other
U.S. territories, or local cigarette taxes. The median tax rate is $1.339 per pack. AK, MI, MN, MS, UT also have special
taxes or fees on brands of manufacturers not participating in the state tobacco lawsuit settlements (NPMs).
The highest combined state-local tax rate is $5.85 in New York City, with Chicago, IL second at $3.66 per pack.
Other high state-local rates include Evanston, IL at $3.48 and Anchorage, AK at $3.452 per pack. For more on local
cigarette taxes, see: http://tobaccofreekids.org/research/factsheets/pdf/0267.pdf.
Federal cigarette tax is $1.01 per pack. From the beginning of 1998 through 2002, the major cigarette companies
increased the prices they charge by more than $1.25 per pack (but also instituted aggressive retail-level discounting for
competitive purposes and to reduce related consumption declines). In January 2003, Philip Morris instituted a 65-cent
per pack price cut for four of its major brands, to replace its retail-level discounting and fight sales losses to discount
brands, and R.J. Reynolds followed suit. In the last several years, Philip Morris, Reynolds American, and Lorillard have
increased their product prices by almost $1.00 per pack. The U.S. Centers for Disease Control & Prevention
estimates that smoking-caused health costs total $10.47 per pack sold and consumed in the U.S.
The average price for a pack of cigarettes nationwide is roughly $5.51 (including statewide sales taxes but not local
cigarette or sales taxes, other than NYC’s $1.50 per pack cigarette tax), with considerable state-to-state differences
because of different state tax rates, and different manufacturer, wholesaler, and retailer pricing and discounting
practices. AK, DE, MT, NH & OR have no state retail sales tax at all; MN & OK have a state sales tax but do not apply
it to cigarettes; and AL, GA & MO (unlike the rest of the states) do not apply their state sales tax to that portion of retail
cigarette prices that represents the state’s cigarette excise tax.