Destination pricing
US cigar taxes by state
State sales tax, population-weighted average local tax, and the cigar excise rule we currently model. Wholesale- and cost-based excise is not estimated from retail price because doing so would create a false checkout total.
Cigar excise baseline is $0.0405 per cigar.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 75% wholesale-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigar excise baseline is $0.218 per cigar.
CDC baseline 2024-06-30 — verify current checkoutCigars use 68% of manufacturer sales price, capped at $0.50 per cigar.
CDC baseline 2024-06-30 — verify current checkoutOther tobacco products, including cigars, use the current California wholesale-cost tax rate; this changes annually.
Source checked 2026-07-01Online tobacco excise may be collected using a 50% statutory cost/manufacturer-list basis.
Source checked 2026-07-01Cigars use a 50% wholesale-sales-price basis, capped at $0.50 per cigar.
CDC baseline 2024-06-30 — verify current checkoutNo separate cigar excise provision in the CDC cigar table.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 30% wholesale-price basis.
CDC baseline 2024-06-30 — verify current checkoutFlorida has no separate state cigar excise provision.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 23% wholesale-cost-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 50% wholesale-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 40% wholesale-sales-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 36% wholesale-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigars are subject to a 24% wholesale-price tax basis.
Source checked 2026-07-01Cigars use a 50% wholesale-sales-price basis, capped at $0.50 per cigar.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 10% wholesale-sales-price basis.
CDC baseline 2024-06-30 — verify current checkoutPremium cigars are taxed at 6% of the distributor actual selling price from July 1, 2026.
Source checked 2026-07-01Cigar tax baseline uses 20% of manufacturer invoice price; Louisiana has premium-cigar-specific changes that can alter the amount by product value.
Source checked 2026-07-01Other tobacco products use a 75% cost-price basis effective Jan. 5, 2026.
Source checked 2026-08-19Premium cigars use a 15% wholesale/actual-cost basis; non-premium cigars can be taxed at a higher rate.
Source checked 2026-07-01Cigars use a 40% wholesale-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 32% wholesale basis, capped at $0.50 per cigar.
Source checked 2026-07-01Premium cigars with qualifying wholesale price use 95% of wholesale sales price, capped at $0.50 per cigar.
Source checked 2026-09-06Cigars use a 15% manufacturer-list-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 10% manufacturer-invoice-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 50% wholesale-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 20% purchase-price basis.
CDC baseline 2024-06-30 — verify current checkoutPremium cigars use 30% of actual cost, with a $0.30 minimum and $0.50 maximum per cigar from Jan. 1, 2026.
Source checked 2026-01-01New Hampshire does not tax qualifying premium cigars; non-premium cigars can fall under the tobacco-products rate.
Source checked 2026-03-01Cigars use a 30% wholesale-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 25% product-value basis, capped at $0.50 per cigar.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 75% wholesale-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 12.8% wholesale/cost basis, capped at $0.30 per cigar.
Source checked 2026-07-01Cigars use a 28% wholesale-purchase-price basis.
CDC baseline 2024-06-30 — verify current checkoutPremium cigars use 17% of wholesale price, capped at $0.67 per cigar from Jul. 1, 2026.
Source checked 2026-07-01Cigar excise baseline is $0.12 per cigar.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 65% wholesale-sales-price basis, capped at $0.50 per cigar.
CDC baseline 2024-06-30 — verify current checkoutPennsylvania has no separate state cigar excise provision.
CDC baseline 2024-06-30 — verify current checkoutCigars use an 80% wholesale-cost basis, capped at $0.50 per cigar under the CDC baseline; current Rhode Island legislation should be checked at checkout.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 5% manufacturer-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 35% wholesale-purchase-price basis.
Source checked 2026-07-01Cigars use a 6.6% wholesale-cost-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigar excise baseline is $0.011 per cigar.
CDC baseline 2024-06-30 — verify current checkoutCigars use an 86% manufacturer-sales-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigar excise baseline is $2.00 per cigar; Vermont uses a tiered cigar structure, so checkout can differ by wholesale value.
CDC baseline 2024-06-30 — verify current checkoutRemote cigar sales can be subject to a 20% wholesale/manufacturer-sales-price basis.
Source checked 2026-07-01Cigars use a 95% taxable-sales-price basis, capped at $0.65 per cigar.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 12% wholesale-price basis.
CDC baseline 2024-06-30 — verify current checkoutCigars use a 71% wholesale/manufacturer-list-price basis, capped at $0.50 per cigar.
Source checked 2026-07-01Cigars use a 20% wholesale-purchase-price basis.
CDC baseline 2024-06-30 — verify current checkoutThe national cigar-excise baseline comes from the CDC STATE System table for combustible tobacco products. Where a 2026 law or state revenue publication changed the rule, we override the older baseline and show a 2026 source-check date in the table. Examples include Kentucky's premium-cigar rate effective July 1, 2026 and Maine's 75% cost-price rate effective January 5, 2026. Retailer-specific collection statements are checked against retailer help/shipping pages rather than inferred from the state tax rate alone.
Sales-tax combined rates use a state rate plus a population-weighted average local rate, so a specific ZIP code can differ. Tobacco excise may depend on wholesale cost, manufacturer price, retailer licensing, product classification, or a per-cigar cap. Retailer checkout remains authoritative.
Primary references: CDC STATE System, Kentucky Department of Revenue, and Maine tobacco tax statute.