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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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