The 2005 Tax Rate Table also appears on this page.	*Close Window*
NATO 2006 Excise Tax Rate Summary

State	Cigarette. Tax	OTP Tax	Large Cigar Tax
Alabama	42.5¢	1.5 cents/oz	Retail @ cigar 3-1/3 cents or less >3-1/3 and<5 cents >5 and<8 cents >8 and <10 cents >10 and < 20 cents > 20 cents	Tax Per M $3.00 $6.00 $9.00 $15.00 $30.00 $40.50
Alaska	$1.60	75%
Arizona	$1.18	13.25¢/oz	5 cents or less > 5 cents	2 cents on each 3, plus 4.4 cents on each 3, plus 6.6 cents on each 3. 4.4 cents each, plus 6.6 cents each
Arkansas	59¢	32% mp
California	87¢	45.76% wp
Colorado	84¢	40% MP
Connecticut	$1.51	20%wp
Delaware	55¢	15% WP
Wash. DC	$1.00	12% WP
Florida	33.9¢	25% WP
Georgia	37¢
Hawaii	$1.40 *$1.60 9/30/2006	40% WP
Idaho	57¢	40% WP
Illinois	98¢	18% WP
Indiana	55.5¢	18% WP
Iowa	36¢	22% WP
Kansas	79¢	10% MP
Kentucky	30¢	7.5% WP 0.095¢/unit (up to 1.5 oz)
Louisiana	36¢	20% MP	Invoiced by the manufacturer $120.00/M or less >$120.00/M	% of the Invoice Price 8% 20%
Maine	$2.00	78% WP
Maryland	$1.00	15% WP
Mass.	$1.51	90% WP
Michigan	$2.00	32% WP
Minnesota	$1.23	70% WP
Mississippi	18¢	15% MP
Missouri	17¢	10% MP
Montana	$1.70	50% WP
Nebraska	64¢	20% WP
Nevada	80¢	30% WP
New Hampshire	80¢	19% WP
New Jersey	$2.75	30% MP Moist Snuff 75¢/oz
New Mexico	91¢	25% MP
New York	$1.50	37% WP
N. Carolina	30¢	6% WP (except cigars)
N. Dakota	44¢	16¢ oz
Ohio	$1.25	17% WP
Oklahoma	$1.03	60% MP	Cigars weighing more than 3 lbs per M, and having a manufacturers’ recommended retail selling price of: Not exceeding 4 cents 1 cent each Exceeding 4 cents Total	$20 per M plus $10 per M $120 per M
Oregon	$1.18	65% WP
Penn.	$1.35	None
Rhode Island	$2.46	40% WP Snuff: $1.00 oz.
S. Carolina	7¢	5% MP
S. Dakota	53¢	10% WP
Tennessee	20¢	6.6%
Texas	41¢ *$1.41 1/1/2007	34.213 MP 40% MP 1/1/2007	Cigars weighing more than 3 lbs per M and sold at factory list price, exclusive of any trade discount, special discount, or deals for not more than 3.3 cents each Cigars weighing more than 3 lbs more M, sold at factory list price, exclusive of any trade discount, special discount, or deals for 3.3 cents each, containing no substantial amount of non-tobacco ingredients Cigars weighing more than 3 lbs per M. sold at factory list price, exclusive of any trade discount, special discount or deals for over 3.3 cents and containing a substantial amount of non-tobacco ingredients	$7.50 $11.00 $15.00
Utah	69.5¢	35% MP
Vermont	$1.79	41% MP
Virginia	30¢	18% WP
Washington	$2.025	75% WP	Not to exceed $.50 @
W. Virginia	55¢	7% WP
Wisconsin	77¢	25% MP
Wyoming	60¢	20% WP

NATO 2005 Excise Tax Rate Summary

State	Cigarette Tax as of 1/1/2005 (per pack)	Proposed Increase	Effective Date	Current Cigarette Tax Rate	OTP Tax as of 1/1/2005	Proposed Increase	Effective Date	Current OTP Tax Rate
Alabama	42.5¢	+42.5¢	Failed	42.5¢	1.5 cents/oz	Varied by product	Failed	1.5 cents/oz
Alaska	$1.60			$1.60	75% WP	75%-100% WP	Failed	75%
Arizona	$1.18			$1.18	13.25¢/oz			13.25¢/oz
Arkansas	59¢			59¢	32% MP			32% mp
California	87¢	+$1.00	In Session	87¢	45.76% WP			45.76% wp
Colorado	84¢			84¢	40% MP			40% MP
Connecticut	$1.51	+74¢	Failed	$1.51	20% WP			20%wp
Delaware	55¢			55¢	15% WP			15% WP
Wash. DC	$1.00			$1.00	none			none
Florida	33.9¢			33.9¢	25% WP			25% WP
Hawaii	$1.40	+$1.20 over 3 yrs	Failed	$1.40	40% WP	40%-50% WP	Failed	40% WP
Idaho	57¢	Extended current rate to 6/30/07		57¢	40% WP			40% WP
Illinois	98¢			98¢	18% WP			18% WP
Indiana	55.5¢	+15¢	Failed	55.5¢	18% WP			18% WP
Iowa	36¢	+36¢	Failed	36¢	22% WP	22% -55% WP	Failed	22% WP
Kansas	79¢	+50¢ over 2 yrs	Failed	79¢	10% MP			10% MP
Kentucky	3¢	+27¢	6/1/2005	30¢	None	7.5% WP (snuff) 0.095¢/unit up to 1.5 oz	8/12/2005	7.5% WP 0.095¢/unit (up to 1.5 oz)
Louisiana	36¢	+50¢	Failed	36¢	20% MP	20%-30% MP	Failed	20% MP
Maine	$1.00	+$1.00	919/2005	$2.00	62% WP	62%-78% WP	9/19/2005	78% WP
Maryland	$1.00	+50¢	Failed	$1.00	15% WP	15%-45% WP	Failed	15% WP
Mass.	$1.51			$1.51	90% WP			90% WP
Michigan	$2.00			$2.00	32% WP			32% WP
Minnesota	48¢	+75¢	8/1/2005	$1.23	35% WP	35%-70% WP	8/1/2005	70% WP
Mississippi	18¢	+50¢	Failed	18¢	15% MP	15%-16% MP	Failed	15% MP

State	Cigarette Tax as of 1/1/2005 (per pack)	Proposed Increase	Effective Date	Current Cigarette Tax	OTP Tax as of 1/1/2005	Proposed Increase	Effective Date	Current OTP Tax
Missouri	17¢	+25¢	Nov. Ballot	17¢	10% MP	10%-20% MP	Nov. Ballot	10% MP
Montana	$1.70			$1.70	50% WP			50% WP
Nebraska	64¢			64¢	20% WP			20% WP
Nevada	80¢			80¢	30% WP			30% WP
New Hampshire	28¢	+52¢	7/1/2005	80¢	19% WP			19% WP
New Jersey	$2.40			$2.40	30% MP			30% MP
New Mexico	91¢			91¢	25% MP	25%-40% MP	Failed	25% MP
New York	$1.50			$1.50	37% WP			37% WP
N. Carolina	5¢	+30¢ over 2 yrs.	9/12/2005	30¢	2% WP	2%-6% WP	9/1/2005	6% WP (except cigars)
N. Dakota	44¢			44¢	16¢ oz			16¢ oz
Ohio	70¢	+55¢	7/1/2005	$1.25	17% WP			17% WP
Oklahoma	$1.03			$1.03	60% MP			60% MP
Oregon	$1.18	+60¢ over 3 yrs.	Failed	$1.18	65% WP			65% WP
Penn.	$1.35	+$1.00	In session	$1.35	None	0-50%	In session	None
Rhode Island	$2.46	Tax to be computed annually beginning 4/06	7/1/2005	$2.46	30% WP	30%-40% WP	7/1/2005	40% WP
S. Carolina	7¢			7¢	5% MP			5% MP
S. Dakota	53¢	+$1.00	Failed	53¢	10% WP	10%-35% WP	Failed	10% WP
Tennessee	20¢	+05¢	Failed	20¢	6.6% WP	6.6%-7.3% WP	Failed	6.6%

State	Cigarette Tax as of 1/1/2005 (per pack)	Proposed Increase	Effective Date	Current Cigarette Tax	OTP Tax as of 1/1/2005	Proposed Increase	Effective Date	Current OTP Tax
Texas	41¢	+1.00	Failed	41¢	35.213% MP	35.213%-40% MP	Failed	34.213 MP
Vermont	$1.19			$1.19	41% MP			41% MP
Virginia	30¢			30¢	18% WP			18% WP
Washington	$142.5	+60¢	7/1/2005	$202.5	125% WP	125%-75% WP	7/1/2005	75% WP
W. Virginia	55¢	+$1.00	Failed	55¢	7% WP			7% WP
Wisconsin	77¢	+$1.00	Failed	77¢	25% MP			25% MP
Wyoming	60¢		Failed	60¢	20% WP	20%-40% WP	Failed	20% WP

NATO 2006 Excise Tax Rate Summary

NATO 2005 Excise Tax Rate Summary