USMOKE CO.

Data · Updated November 2026

Cigarette tax by state: every rate, per pack

Quick answer: State cigarette excise taxes range from $0.17 per pack in Missouri to $5.35 in New York, averaging $1.98 across the 50 states and D.C. A carton of 10 packs carries ten times the per-pack rate. The federal excise of $1.0066 per pack applies everywhere on top of these.

This is the state excise tax only — the tax the state charges per pack. It does not include the federal $1.0066 per pack, local city or county taxes, or general sales tax, all of which can add substantially in some places.

All 51 jurisdictions, highest to lowest

StateState tax / packPer carton (10 packs)Effective since
New York$5.35$53.509/1/2023
District of Columbia$5.01$50.1010/1/2021
Maryland$5.00$50.006/1/2024
Rhode Island$4.5$45.009/1/2024
Connecticut$4.35$43.5012/1/2017
Massachusetts$3.51$35.108/1/2013
Oregon$3.33$33.301/1/2021
Hawaii$3.2$32.007/1/2011
Vermont$3.08$30.807/1/2015
Minnesota$3.04$30.401/1/2017
Washington$3.025$30.255/1/2010
Illinois$2.98$29.807/1/2019
California$2.87$28.704/1/2017
New Jersey$2.7$27.007/1/2009
Pennsylvania$2.6$26.008/1/2016
Wisconsin$2.52$25.209/1/2009
Colorado$2.24$22.407/1/2024
Delaware$2.1$21.009/1/2017
Oklahoma$2.03$20.308/23/2018
Alaska$2.00$20.001/1/2005
Arizona$2.00$20.0011/7/2006
Maine$2.00$20.009/19/2005
Michigan$2.00$20.007/1/2004
New Mexico$2.00$20.007/1/2019
Nevada$1.8$18.007/1/2015
New Hampshire$1.78$17.808/1/2013
Montana$1.7$17.001/1/2005
Utah$1.7$17.007/1/2010
Ohio$1.6$16.007/1/2015
South Dakota$1.53$15.301/1/2007
Texas$1.41$14.101/1/2007
Iowa$1.36$13.603/15/2007
Florida$1.339$13.397/1/2009
Kansas$1.29$12.907/1/2015
West Virginia$1.2$12.007/1/2016
Arkansas$1.15$11.503/1/2009
Kentucky$1.1$11.007/1/2018
Louisiana$1.08$10.804/1/2016
Indiana$0.995$9.957/1/2007
Mississippi$0.68$6.805/15/2009
Alabama$0.675$6.7510/1/2015
Nebraska$0.64$6.4010/1/2002
Tennessee$0.62$6.207/1/2007
Virginia$0.6$6.007/1/2020
Wyoming$0.6$6.007/1/2003
Idaho$0.57$5.707/1/2003
South Carolina$0.57$5.707/1/2010
North Carolina$0.45$4.509/1/2009
North Dakota$0.44$4.406/30/1993
Georgia$0.37$3.707/1/2003
Missouri$0.17$1.7010/1/1993

Source: CDC STATE System, Table for STATE System Excise Taxes on Cigarettes (2025 Q1 release). Rates are the state excise per 20-cigarette pack; effective dates are the date the current rate took effect. Last verified November 2026.

How the tax actually stacks

A pack's price is built in layers, and each layer is charged separately:

That is why the same carton can differ by $30 or more between two states that look similar on paper.

What this means for a carton price

Multiply the per-pack rate by ten for the state tax embedded in one carton. In New York that is $53.50 of state tax per carton; in Missouri it is $1.70. The tobacco and packaging cost is the same in both — the gap is almost entirely tax.

It is also why online carton pricing looks dramatically cheaper in high-tax states and barely cheaper in low-tax ones. The saving is not a discount on the product; it is the difference in the tax and retail layers.

Why the rates move

State legislatures set excise rates, and they change on their own schedules — sometimes annually, sometimes after a decade. Missouri's $0.17 has been unchanged since 1993; New York's $5.35 took effect in September 2023. Always check the effective date column before relying on a number for a tax calculation.

Frequently asked

What state has the highest cigarette tax?

New York, at $5.35 per pack (since September 2023). D.C. ($5.01) and Maryland ($5.00) follow.

What state has the lowest cigarette tax?

Missouri, at $0.17 per pack (unchanged since 1993). Georgia ($0.37) and North Dakota ($0.44) are next lowest.

What is the average state cigarette tax?

$1.98 per pack across the 50 states and D.C. — on top of the $1.0066 federal excise tax and any local tax.

Does a carton cost ten times the per-pack tax?

Yes. State excise is charged per pack, so a carton of 10 packs carries ten times the per-pack rate.

Does this include sales tax or city taxes?

No. The table is state excise tax only. Some cities add local tax (New York City and Chicago are the best-known examples) and most states also apply sales tax.

The bottom line

State excise runs from $0.17 a pack in Missouri to $5.35 in New York, averaging $1.98, with $1.0066 federal on top. A carton carries ten times the per-pack rate — that gap, not the tobacco, explains most of the price difference.

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