Center for State Tax Policy

Cigarette and Tobacco Taxes

The nation’s first federal cigarette tax was enacted in 1864 as a Civil War revenue measure. In 2005 the federal cigarette tax stood at 37 cents per pack. The nation’s first state-level cigarette excise tax was enacted in Iowa in 1921. By 1969 all 50 U.S. states had followed suit. In 2005 state-level cigarette taxes ranged from 7 cents per pack in South Carolina to $2.46 per pack in Rhode Island. The wide variety of state cigarette excise taxes provides opportunities for consumers to shop for bargains across borders—and for smugglers to make substantial profits.


Featured Research

Tax-A-Rama in Maryland

February 9, 2021

State Tax Changes Effective January 1, 2021

January 5, 2021

Cigarette Taxes and Cigarette Smuggling by State, 2018

November 24, 2020

How Stable is Cigarette Tax Revenue?

July 9, 2020

Taxing Nicotine Products: A Primer

January 22, 2020

Cigarette Taxes and Cigarette Smuggling by State, 2017

December 4, 2019


Related Articles

Smoking High Excise Taxes on Vapor Products Could Be Coming to West Virginia

Join Us for a Free “State Tax Policy Boot Camp”

Tax-A-Rama in Maryland

Washington State Lawmakers Considering New Bans and Higher Taxes on Nicotine Products

Massachusetts Flavored Tobacco Ban Has Severe Impact on Tax Revenue

State Tax Changes Effective January 1, 2021

Indiana Lawmakers Consider Cigarette Tax Increase

New York Lawmaker Looks to Sin Taxes Once More

Cigarette Taxes and Cigarette Smuggling by State, 2018

Results of 2020 State and Local Tax Ballot Measures

Taxation of Tobacco and Vapor Products on the Ballot in Oregon

State and Local Tax Ballot Measures to Watch on Election Day 2020

New Census Data Shows States Beat Revenue Expectations in FY 2020

Massachusetts Ban of Flavored Cigarettes Is Getting Expensive

Future of Wisconsin Vapor Tax Uncertain after Decision by State Supreme Court

How Stable is Cigarette Tax Revenue?

State Tax Changes Effective July 1, 2020

Michigan Vapor Tax Bill Gets It Half-Right

Colorado Tobacco Tax Bill Includes Positive Change

How High Are Vapor Taxes in Your State?