State Cigarette Excise Taxes: 2009 
Updated November 2009
The federal cigarette excise tax will increase to $1.00 on April 1, 2009 as part of the State Children's Health Insurance Plan (SCHIP) bill that was signed into law by President Obama on February 4, 2009.


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State Cigarette Excise Tax Rates per 20 Pack (in $) by Tax Rate
As of November 2009
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Rhode Island
|
3.46
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Oregon
|
1.18
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Connecticut
|
3.00 |
Arkansas
|
1.15
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New York
|
2.75
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Oklahoma
|
1.03
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New Jersey
|
2.70
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Guam
|
1.00
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|
Hawaii
|
2.60
|
Indiana
|
0.995
|
|
Wisconsin
|
2.52
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Illinois
|
0.98
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|
Massachusetts
|
2.51
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New Mexico
|
0.91
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|
District of Columbia
|
2.50
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California
|
0.87
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Vermont
|
2.24
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Colorado
|
0.84
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Puerto Rico
|
2.23
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Nevada
|
0.80
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Washington
|
2.025
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Kansas
|
0.79
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Alaska
|
2.00
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Utah
|
0.695
|
|
Arizona
|
2.00
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Mississippi
|
0.68
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|
Maine
|
2.00
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Nebraska
|
0.64
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Maryland
|
2.00
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Tennessee
|
0.62
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|
Michigan
|
2.00
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Kentucky
|
0.60
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New Hampshire
|
1.78
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Wyoming
|
0.60
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Northern Marianas
|
1.75
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Idaho
|
0.57
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Montana
|
1.70
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West Virginia
|
0.55
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|
Pennsylvania
|
1.60
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North Carolina
|
0.45
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Delaware
|
1.60
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North Dakota
|
0.44
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Minnesota
|
1.56
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Alabama
|
0.425
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South Dakota
|
1.53
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Georgia
|
0.37
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|
Texas
|
1.41
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Louisiana
|
0.36
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Iowa
|
1.36
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Virginia
|
0.30
|
|
Florida
|
1.339
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Missouri
|
0.17
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|
Ohio
|
1.25
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South Carolina
|
0.07
|
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State Cigarette Excise Tax Rates per 20 Pack (in $) by State Name
As of November 2009
|
|
Alabama
|
0.425
|
Montana
|
1.70
|
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Alaska
|
2.00
|
Nebraska
|
0.64
|
|
Arizona
|
2.00
|
Nevada
|
0.80
|
|
Arkansas
|
1.15
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New Hampshire
|
1.78
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California
|
0.87
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New Jersey
|
2.70
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|
Colorado
|
0.84
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New Mexico
|
0.91
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Connecticut
|
3.00
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New York
|
2.75
|
|
Delaware
|
1.60
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North Carolina
|
0.45
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|
District of Columbia
|
2.50
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North Dakota
|
0.44
|
|
Florida
|
1.339
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N. Marianas Islands
|
1.75
|
|
Georgia
|
0.37
|
Ohio
|
1.25
|
|
Guam
|
1.00
|
Oklahoma
|
1.03
|
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Hawaii
|
2.60
|
Oregon
|
1.18
|
|
Idaho
|
0.57
|
Pennsylvania
|
1.35
|
|
Illinois
|
0.98
|
Puerto Rico
|
2.23
|
|
Indiana
|
0.995
|
Rhode Island
|
3.46
|
|
Iowa
|
1.36
|
South Carolina
|
0.07
|
|
Kansas
|
0.79
|
South Dakota
|
1.53
|
|
Kentucky
|
0.60
|
Tennessee
|
0.62
|
|
Louisiana
|
0.36
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Texas
|
1.41
|
|
Maine
|
2.00
|
Utah
|
0.695
|
|
Maryland
|
2.00
|
Vermont
|
2.24
|
|
Massachusetts
|
2.51
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Virginia
|
0.30
|
|
Michigan
|
2.00
|
Washington
|
2.025
|
|
Minnesota
|
1.56
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West Virginia
|
0.55
|
|
Mississippi
|
0.68
|
Wisconsin
|
2.52
|
|
Missouri
|
0.17
|
Wyoming
|
0.60
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Cigarette Excise Tax Facts
Sources:
The American Lung Association. "Current Cigarette Excise Tax Rates". State Legislated Actions on Tobacco Issues: 2008.
The American Lung Association. "SLATI Database". State Legislated Actions on Tobacco Issues: 2008.
Centers of Disease Control and Prevention. Fact Sheet: Economic Facts about U.S. Tobacco Use and Tobacco Production. Updated July 2007.
Centers for Disease Control and Prevention. Fact Sheet: Fast Facts. Updated April 2008.
Centers for Disease Control and Prevention. Reducing Tobacco Use: A Report of the Surgeon General. Updated 2000.
Federation of Tax Administrators, State Excise Tax Rates on Cigarettes. January 2009.
NCSL. Health Care Provider, Industry and Tobacco Taxes and Fees.
Legislators and Legislative Staff click here to obtain more information on this topic.
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