Tobacco Tax

Current Tobacco Tax Rates

The Tobacco Tax rates last changed February 1, 2006.

  • 12.35¢ per cigarette/cigarette stick
  • $2.47 per pack of 20 cigarettes
  • $3.09 per pack of 25 cigarettes
  • $24.70 per carton of 200 cigarettes
  • 12.35¢ per gram or part gram of cut tobacco
  • Tax on cigars is 56.6% of the taxable price*

* Taxable price of a cigar defined:

  1. taxable price = the price for which the cigar was purchased by its retail dealer + a prescribed percentage (currently 22%) of that amount; or
  2. taxable price = the price paid for the cigar by the consumer where a consumer purchases the cigar directly from the manufacturer or importer of the cigar.

Historical Tobacco Tax Rates

Effective Date Cigarettes
¢/unit
Cut Tobacco
¢/gram
Cigars
February 1, 2006 12.35 12.35 56.6% of the taxable price
January 19, 2005 11.725 11.725
May 19, 2004 11.1 11.1
November 25, 2003 9.85 9.85
June 18, 2002 8.6 8.6
November 2, 2001 4.45 4.45 45% of the taxable price
August 1, 2001 3.65 3.65
April 6, 2001 3.65 3.65 45% of the price at retail
November 6, 1999 2.65 2.65
February 14, 1998 2.35 2.35
November 29, 1996 2.05 2.05
February 22, 1994 1.7 1.7
April 30, 1991 6.5 6.5
April 25, 1990 4.83 4.83
April 21, 1988 3.83 2.2
January 1, 1987 2.83 1.6
January 1, 1986 2.7 1.5
July 1, 1984 2.66 1.5
April 1, 1984 2.59 1.5
January 1, 1984 2.59 1.4
October 1, 1983 2.6 1.4
July 1, 1983 2.43 1.4
Ma y1, 1983 2.3 1.4
January 1, 1983 2.04 1.2
October 1, 1982 2.04 1.1
July 1, 1982 1.86 1.1
May 14, 1982 1.84 1.1
April 1, 1982 1.66 0.8
January 1, 1982 1.64 0.8
October 1, 1981 1.54 0.7
July 1, 1981 1.47 0.7
May 20, 1981 1.46 0.7


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