STATE EXCISE TAX RATES ON CIGARETTES

(January 1, 2014) STATE Alabama (a) Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida (b) Georgia Hawaii Idaho Illinois (a) Indiana Iowa Kansas Kentucky (c) Louisiana Maine Maryland Massachusetts Michigan Minnesota (d) Mississippi Missouri (a) Montana TAX RATE (¢ per pack) 42.5 200 200 115 87 84 340 160 133.9 37 320 57 198 99.5 136 79 60 36 200 200 351 200 283 68 17 170 RANK 47 12 12 30 33 34 4 22 27 48 5 42 17 32 26 36 40 49 12 12 2 12 7 37 51 19 STATE Nebraska Nevada New Hampshire New Jersey New Mexico New York (a) North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee (a) (e) Texas Utah Vermont Virginia (a) Washington West Virginia Wisconsin Wyoming Dist. of Columbia (e) U. S. Median TAX RATE (¢ per pack) 64 80 178 270 166 435 45 44 125 103 131 160 350 57 153 62 141 170 262 30 302.5 55 252 60 250 136.0 RANK 38 35 18 8 21 1 45 46 29 31 28 22 3 42 24 39 25 19 9 50 6 44 10 40 11

Source: Compiled by FTA from state sources. (a) Counties and cities may impose an additional tax on a pack of cigarettes: in Alabama, 1¢ to 6¢; Illinois, 10¢ to 15¢; Missouri, 4¢ to 7¢; New York City, $1.50; Tennessee, 1¢; and Virginia, 2¢ to 15¢. (b) Florida's rate includes a surcharge of $1 per pack. (c) Dealers pay an additional enforcement and administrative fee of 0.1¢ per pack in Kentucky and 0.05¢ in Tennessee. (d) In addition, Minnesota imposes an in lieu cigarette sales tax determined annually by the Department. The current rate is 36.2¢ through December 31, 2013. (e) In addition, District of Columbia imposes an in lieu cigarette sales tax calculated every March 31. The curent rate is 36¢.

FEDERATION OF TAX ADMINISTRATORS -- January 2013