States Ranked by Cigarette Tax

Published December 1, 2003
States Ranked by Cigarette Tax
Rank State Tax
1. Washington $1.425
2 New York $1.11
3. Alaska $1.00
3. Hawaii $1.00
3. Maine $1.00
3. Rhode Island $1.00
7. California $0.87
8. New Jersey $0.80
9. Wisconsin $0.77
10. Massachusetts $0.76
11. Michigan $0.75
12. Oregon $0.68
13. Maryland $0.66
14. D.C. $0.65
15. Arizona $0.58
15. Illinois $0.58
17. New Hampshire $0.52
18. Utah $0.515
19. Connecticut $0.50
20. Minnesota $0.48
21. North Dakota $0.44
21. Vermont $0.44
22. Texas $0.41
24. Iowa $0.36
25. Nevada $0.35
26. Nebraska $0.34
27. Florida $0.339
28. South Dakota $0.33
29. Arkansas $0.315
30. Pennsylvania $0.31
31. Idaho $0.28
32. Delaware $0.24
32. Kansas $0.24
32. Louisiana $0.24
32. Ohio $0.24
36. Oklahoma $0.23
37. New Mexico $0.21
38. Colorado $0.20
39. Mississippi $0.18
39. Montana $0.18
41. Missouri $0.17
41. Alabama $0.17
41. West Virginia $0.17
44. Indiana $0.155
45. Tennessee $0.13
46. Georgia $0.12
46. Wyoming $0.12
48. South Carolina $0.07
49. North Carolina $0.05
50. Kentucky $0.03
51. Virginia $0.025
Source: Commerce Clearing House

Washington state increased its cigarette tax to $1.425 a pack on January 1, 2003, making it the nation’s highest. Additional taxes on cigarettes include the federal excise tax (39 cents a pack) and state and local sales taxes. The states and the District of Columbia are ranked in the table below by state tax alone. (Note: New York City has the highest local excise tax at $1.50 per pack.)