Tobacco State Tax
The following is a guide only and shows the estimated State Tobacco Tax. It is the responsibility of the buyer to declare and pay their state Tobacco Tax for each purchase. Please note that we only collect and pay for the Tobacco TAX for sales completed in the Stae of Tennessee. If you have any questions about Tobacco TAX or how to buy from us please contact us via this website.
| ISO | State | Chewing & Smoking Tobacco Tax | Chewing & Smoking Tobacco Tax | Date OTP tax last changed | Parallel Tax (% w/s price) |
|---|---|---|---|---|---|
| AL | Alabama | Chewing: 1.5¢/oz.; Smoking: 4-6¢/oz. | 0.06 | 2004-05-18 | 12% |
| AK | Alaska | 75% wholesale price | 75% | 1997-10-01 | 36% |
| AZ | Arizona | 5.45-22.25¢/oz. | 0.223 | 2006-12-08 | 36% |
| AR | Arkansas | 68% mfr. price | 68% | 2009-03-01 | 21% |
| CA | California5 | 63.49% wholesale price | 63.49% | 2021-07-01 | 51% |
| CO | Colorado | 50% mfr. price | 50% | 2022-01-01 | 35% |
| CT | Connecticut | 50% wholesale price | 50% | 2019-10-01 | 77% |
| DE | Delaware | 30% wholesale price | 30% | 2018-01-01 | 38% |
| DC | DC7 | 91% wholesale price | 91% | 2019-10-01 | 80% |
| FL | Florida | 85% wholesale price | 85% | 2009-07-01 | 24% |
| GA | Georgia | 10% wholesale price | 10% | 2021-01-01 | 7% |
| HI | Hawaii | 70% wholesale price | 70% | 2009-09-30 | 57% |
| ID | Idaho | 40% wholesale price | 40% | 1994-07-01 | 11% |
| IL | Illinois | 36% wholesale price | 36% | 2019-07-01 | 53% |
| IN | Indiana | 24% wholesale price | 24% | 2014-07-01 | 18% |
| IA | Iowa | 50% wholesale price | 50% | 2007-03-15 | 25% |
| KS | Kansas | 10% wholesale price | 10% | 2017-07-01 | 23% |
| KY | Kentucky | 15% wholesale price | 15% | 2020-08-01 | 20% |
| ME | Maine | Chewing: 202¢/oz.; Smoking: 43% w/s price | 43% | 2020-01-02 | 36% |
| MD | Maryland | Chewing: 53% w/s price; Smoking: 30% w/s price | 30% | 2021-03-14 | 67% |
| MA | Massachusetts | Chewing: 210% w/s price; Smoking: 40% | 40% | 2020-06-01 | 63% |
| MI | Michigan | 32% wholesale price | 32% | 2012-11-01 | 36% |
| MN | Minnesota | 95% wholesale price | 95% | 2013-07-01 | 54% |
| MS | Mississippi | 15% mfr. price | 15% | 2005-06-01 | 13% |
| MO | Missouri | 10% mfr. price | 10% | 1993-10-01 | 4% |
| MT | Montana | 50% wholesale price | 50% | 2005-01-01 | 31% |
| NE | Nebraska | 20% wholesale price | 20% | 2009-10-01 | 12% |
| NV | Nevada | 30% wholesale price | 30% | 2020-01-01 | 32% |
| NH | New Hampshire | 65.03% wholesale price | 65.03% | 2020-01-01 | 32% |
| NJ | New Jersey | 30% wholesale price | 30% | 2019-11-01 | 48% |
| NM | New Mexico | 25% mfr. price | 25% | 2019-07-01 | 36% |
| NY | New York | 75% wholesale price | 75% | 2019-12-01 | 77% |
| NC | North Carolina | 12.8% wholesale price | 12.80% | 2015-06-01 | 8% |
| ND | North Dakota | Chewing: 16¢/oz; Smoking: 28% w/s price | 28% | 2001-07-01 | 8% |
| OH | Ohio | 17% wholesale price | 17% | 2019-10-01 | 29% |
| OK | Oklahoma | Chewing: 60% mfr. price; Smoking: 80% mfr price | 80% | 2005-01-01 | 36% |
| OR | Oregon | 65% wholesale price | 65% | 2021-01-01 | 59% |
| PA | Pennsylvania | 55¢/oz | 0.55 | 2016-10-01 | 46% |
| RI | Rhode Island | 80% wholesale price | 80% | 2009-04-10 | 76% |
| SC | South Carolina | 5% mfr. price | 5% | 2009-04-10 | 11% |
| SD | South Dakota | 35% wholesale price | 35% | 2007-01-01 00:00:00 | 28% |
| TN | Tennessee | 6.6% wholesale price | 6.60% | 2002-07-15 | 11% |
| TX | Texas | 122¢/oz. (with min. tax) | 1.22 | 2013-09-01 | 25% |
| UT | Utah | 86% mfr. price | 86% | 2021-07-01 | 31% |
| VT | Vermont | 92% wholesale price | 92% | 2019-07-01 | 55% |
| VA | Virginia | Chewing: 42¢-140¢/unit; RYO: 10% mfr. price; Other: 20% mfr price | 20% | 2020-07-01 | 11% |
| WA | Washington | 95% taxable sales price | 95% | 2019-10-01 | 54% |
| WV | West Virginia | 12% wholesale price | 12% | 2016-07-01 | 22% |
| WI | Wisconsin | 71% mfr. price | 71% | 2019-10-01 | 45% |
| WY | Wyoming | 20% wholesale price | 20% | 2020-07-01 | 11% |
| US | US Government | Chewing: 3.1¢/oz.; Pipe: 17.7¢/oz.; RYO: 155¢/oz. | 0.177 | 2009-04-01 | 18% |
DISCLAIMER: The following TAX calculations are a guide only and can change without notice, mistakes and incorrect information may apply. Please contact your State TAX department for the latest information on Tobacco TAX in your state.