New York has the highest cigarette tax of any state, at $5.35 per pack of 20. Maryland is next at $5.00, followed by Rhode Island at $4.50 and Connecticut at $4.35. Those are state excise taxes alone. Add the federal excise tax of about $1.01 per pack, city or county taxes where they apply, and general sales tax layered on the retail price, and the real tax burden in some places pushes past $8 a pack before the tobacco itself costs anything.
The Ten States With the Highest Cigarette Tax
State excise rates as of early 2026, per pack of 20:
- New York: $5.35
- Maryland: $5.00
- Rhode Island: $4.50
- Connecticut: $4.35
- Hawaii: $3.60
- Massachusetts: $3.51
- Maine: $3.50
- Oregon: $3.33
- Minnesota: $3.04
New York’s rate jumped from $4.35 to $5.35 in September 2023, the state’s first increase in more than a decade. Maryland reached $5.00 through a series of legislative increases tied to health-care funding. Rhode Island has moved up noticeably from where it stood a few years ago.
The District of Columbia is not a state, but it belongs in the conversation. D.C. charges $4.50 per pack plus a $0.44 surtax, for an effective rate of $4.94. If it were a state, it would sit between Maryland and Rhode Island.
Cities That Push the Total Even Higher
In several places the state tax is only part of what you pay. Cities and counties stack their own cigarette taxes on top.
New York City adds $1.50 per pack to New York’s $5.35, bringing the combined state-and-local excise tax to $6.85.1Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). Prevent All Cigarette Trafficking (PACT) Act Add the federal $1.01 and sales tax, and total taxes run roughly $8 to $9 per pack.
Chicago is the other extreme. The city imposes a $1.18 cigarette tax, and Cook County adds $3.00 on top of that. Combined with the Illinois state rate, a Chicago smoker faces one of the highest total tax burdens in the country. Philadelphia applies a $2.00-per-pack local tax on top of the Pennsylvania state rate, largely to fund the city’s school district.
Retailers in these areas manage compliance with two or three levels of government at once. Local penalties for skipping stamps or reporting can include loss of a business license.
The Federal Tax Every Pack Carries
Before any state or local rate, every pack sold in the United States carries a federal excise tax. Under 26 U.S.C. § 5701, the tax on small cigarettes (the standard kind) is $50.33 per thousand, which works out to about $1.01 per pack of 20.2Office of the Law Revision Counsel. 26 USC 5701 – Rate of Tax Large cigarettes (those weighing more than three pounds per thousand) are taxed at $105.69 per thousand. The rate is the same everywhere in the country and has not changed since 2009. Manufacturers and importers pay it before product enters the supply chain, so that $1.01 is already baked into the price when a pack arrives at a warehouse.
Sales Tax on Top of the Excise Taxes
Most states apply their general sales tax to cigarettes in addition to the excise taxes above. The sales tax percentage applies to the total retail price, and that price already contains the federal and state excise taxes. You pay sales tax on the excise taxes.
Oregon, New Hampshire, and Montana have no general sales tax, so this extra layer doesn’t apply. At least one state that does have a sales tax specifically exempts cigarettes from it. In most jurisdictions, sales tax adds another 4% to 9% of the full retail price on top of everything else.
The Lowest-Tax States for Comparison
At the other end of the range, several states keep excise taxes very low:
- Missouri: $0.17
- Georgia: $0.37
- North Dakota: $0.44
- North Carolina: $0.45
- Idaho: $0.57
- South Carolina: $0.57
Missouri’s $0.17 rate is the lowest in the nation and has been for years. A pack there carries about $1.18 in combined federal and state excise tax. The same pack in New York carries $6.36 before any local or sales tax. That $5.18 gap per pack drives a substantial interstate smuggling market.
Can You Buy Cigarettes in a Cheaper State?
The price gap tempts consumers to buy across state lines or online. Federal law makes this harder than it looks.
The Prevent All Cigarette Trafficking (PACT) Act bans mailing cigarettes, smokeless tobacco, and electronic nicotine delivery systems through the U.S. Postal Service.1Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). Prevent All Cigarette Trafficking (PACT) Act Remote sellers who use private carriers must comply with all state and local laws as if they were retailers in the buyer’s home state: paying excise taxes, affixing tax stamps, and verifying the buyer’s age at both purchase and delivery. Sellers must register with the ATF and file monthly reports with every state where they ship product.
Consumers who buy out of state and bring cigarettes home are generally liable for their home state’s excise and sales taxes on those purchases. The federal Alcohol and Tobacco Tax and Trade Bureau specifically warns that out-of-state and online purchases may trigger state tax obligations.3Alcohol and Tobacco Tax and Trade Bureau. Frequently Asked Questions – Tobacco General Most high-tax states cap how much you can bring in without paying the difference.
Federal law treats larger-scale evasion as a felony. Under the Contraband Cigarette Trafficking Act, “contraband cigarettes” are any quantity above 10,000 cigarettes (500 packs, or 50 cartons) with no evidence of applicable state or local tax payment.4Office of the Law Revision Counsel. 18 USC 2341 – Definitions Knowingly trafficking in them is punishable by up to five years in prison.5Office of the Law Revision Counsel. 18 USC 2344 – Penalties The cigarettes are subject to seizure and destruction. On the tax side, 26 U.S.C. § 5761 imposes a $1,000 civil penalty for willfully failing to comply with federal tobacco tax requirements, plus 5% of any unpaid tax.6Office of the Law Revision Counsel. 26 USC 5761 – Civil Penalties State enforcement runs on top of that.