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Tobacco Excise Tax Rates State / Localities Tax Type Tax Rate Tax Basis Last Updated Alabama Cigarette $0.675/pack of 20 Quantity 07/12/24 $0.84375/pack of 25 Quantity 07/12/24 Cigar $0.0405/per cigar Quantity 07/12/24 Little Cigar/Filtered Cigars $0.04/10 cigars (weighing not more than 3lbs per 1000) Quantity 07/12/24 Filtered Cigar $0.015/per (including filtered cigars weighing more than 3lbs per 1000) Quantity 07/12/24 Smoking Tobacco & Cigar Wrappers $0.04/ weight 1 1/8oz Weight 07/12/24 $0.10/ 1 1/8oz 4oz Weight 07/12/24 Chewing Tobacco $0.015/oz Weight 07/12/24 Moist Snuff $0.01/ weight 3lbs/1000 Cost 07/12/24 Little Cigars $.0025/each if weight 3lbs/1000 cigars Quantity 07/12/24 OTP 10% of wholesale price Cost 07/12/24 Cigarette $0.37/pack of 20 Quantity 07/12/24 $.4625/pack of 25 Quantity 07/12/24 Electronic Cigarette No-Refill $0.05/mL Volume 07/12/24 Electronic Cigarette Refill 7% (including single-use) Cost 07/12/24 Hawaii Little Cigar $0.16/per Quantity 07/12/24 Cigar 50% of wholesale price Cost 07/12/24 OTP 70% of wholesale price Cost 07/12/24 Cigarette $3.20/pack Quantity 07/12/24 Electronic Smoking Devices and E-Liquid 70% of wholesale price Cost 07/12/24 Idaho OTP 40% of wholesale price Cost 07/12/24 Cigar 40% of the wholesale price or $0.50/cigar, whichever is lower Cost/Quantity 07/12/24 Cigarette $0.57/pack of 20 Quantity 07/12/24 Illinois Cigarette $2.98/pack of 20 Quantity 07/12/24 Roll Your Own $0.149/cigarette Quantity 07/12/24 OTP 45% of wholesale price Cost 07/01/25 Little Cigar $2.98/pack of 20 Quantity 07/12/24 Indiana OTP 24% of wholesale price (30% on 7/1/25) Cost 06/05/25 Cigarette $0.995/pack of 20 ($2.995/pack on 7/1/25) Quantity 06/05/25 $1.24375/pack of 25 ($3.74375/pack on 7/1/25) Quantity 06/05/25 Moist snuff $0.40/oz ($50/oz on 7/1/25) Weight 06/05/25 Closed System Cartridges 15% of wholesale price (30% on 7/1/25) Cost 06/05/25 Electronic Cigarette Tax 15% of the gross retail price (30% on 7/1/25) Price 06/05/25 Iowa Cigar 50% of wholesale price up to $0.50/per cigar Cost/Quantity 07/15/24 Moist Snuff $1.19/oz Weight 07/15/24 OTP 50% of wholesale price Cost 07/15/24 Cigarette $1.36/pack (including little cigars) Quantity 07/15/24 $1.70/pack of 25 Quantity 07/15/24 Kansas OTP 10% of wholesale price Cost 07/15/24 Cigarette $1.29/pack of 20 Quantity 07/15/24 $1.61/pack of 25 Quantity 07/15/24 Electronic Cigarette Liquid $0.05/mL Volume 07/15/24 Kentucky Moist Snuff $0.19/1-1.5oz Weight 07/15/24 Chewing tobacco $0.19/weight $120/1000 Cost or Quantity 07/15/24 Smoking Tobacco 33% manufacturer's net invoice price Cost 07/15/24 OTP 20% manufacturer's net invoice price Cost 07/15/24 Cigarette $1.08/pack of 20 Quantity 07/15/24 Electronic Cigarette $0.15/mL Volume 07/15/24 Maine Chewing Tobacco $2.02/oz Weight 07/15/24 Moist Snuff $2.02/oz Weight 07/15/24 OTP 43% of wholesale price Cost 07/15/24 Cigarette $2.00/pack of 20 Quantity 07/15/24 $2.50/pack of 25 Quantity 07/15/24 Electronic Cigarette 43% of wholesale price Cost 07/15/24 Maryland Cigar 70% of wholesale price Cost 07/15/24 Premium Cigar 15% of wholesale price Cost 07/15/24 OTP 60% of wholesale price Cost 07/15/24 Cigarette $5/pack of 20 Quantity 07/15/24 $0.25/per cigarette in a pack greater than 20 Quantity 07/15/24 Electronic Cigarette Liquid 60% sales tax 5ml Cost 07/15/24 Electronic Cigarette 20% sales tax Cost 07/15/24 Pipe Tobacco 30% of wholesale Price Cost 07/15/24 Massachusetts Cigar 40% of wholesale Price Cost 07/15/24 Smokeless Tobacco 210% of wholesale Price Cost 07/15/24 OTP 40% of wholesale Price Cost 07/15/24 Cigarette $3.51/pack of 20 Quantity 07/15/24 Electronic Cigarette 75% of wholesale Price Cost 07/15/24 Michigan Premium Cigar $0.50/per when wholesale Price $1.5625 Quantity 07/15/24 32% when wholesale Price 1.2 oz (whichever is greater) Weight 07/15/24 OTP 95% of wholesale Price Cost 07/15/24 Cigarette Settlement Brands: $3.04/pack of 20 + $.739 (sales tax) = $3.779 Quantity 07/15/24 Nonsettlement Brands: $3.04/pack of 20 + $.739 (sales tax) + $.50 (fee for nonsettlement brands) = $4.279 Quantity 07/15/24 Mississippi NSM Fee $0.0214/per cigarette Quantity 07/15/24 OTP 15% of manufacturer's list price Cost 07/15/24 Cigarette $0.68/pack Quantity 07/15/24 Heated Tobacco Product $0.0125/disposable heated tobacco unit or stick Quantity 07/15/24 Missouri OTP 10% of manufacturer's invoice price Cost 07/15/24 Cigarette $0.17/pack of 20 + $.05/pack (St

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others offer syringes already loaded with liquid meth so users can immediately shoot up

Conversely, this could lead to more frequent and prolonged tobacco use, resulting in higher nicotine tolerance and dependency among users, ultimately perpetuating a cycle of addiction