Tax Facts – Federal

Over 50 percent of the tax on a pack of cigarettes is taken by the U.S. government. In Fiscal Year 2013, federal excise on cigarettes – $1.01 per pack – grossed $14,166,978973,085 in tax. Since 1997, the federal government has received almost $157 billion in federal excise taxes. The unfortunate truth is that the money does not always go where you expect.

Find out how your tax dollars are spent.

Tobacco Taxes Are Increasing

In April 2009, the federal government significantly increased tobacco taxes. Below is a chart with those tax increases:

Product Tax Rate Effective March 31, 2009 Tax Rate effective April 1, 2009 Floor Stocks Tax Rate (Difference Between the Rates)
Small Cigarettes – Class A

(Weigh 3 lbs. or less per 1,000)
$19.50 per 1,000, equivalent to:
$3.90 per carton
$0.39 per pack
$50.33 per 1,000, equivalent to:
$10.066 per carton
$1.0066 per pack
$30.83 per 1,000, equivalent to:
$6.166 per carton
$0.6166 per pack
Large Cigarettes – Class B*

(Weigh more than 3 lbs. per 1,000)
$40.95 per 1,000 $105.69 per 1,000 $64.74 per 1,000
Small Cigars

(Weigh 3 lbs. or less per 1,000)
$1.828 per 1,000 $50.33 per 1,000 $48.502 per 1,000
Large Cigars

(Weigh more than 3 lbs. per 1,000)
20.719% of sales price, but not to exceed $48.75 per 1,000 52.75% of sales price, but not to exceed $0.4026 per cigar (or $402.60 per 1,000) NOT PART OF FLOOR STOCKS TAX
Chewing tobacco** $0.195 per pound $0.5033 per pound $0.3083 per pound
Snuff** $0.585 per pound $1.51 per pound $0.925 per pound
Pipe tobacco** $1.0969 per pound $2.8311 per pound $1.7342 per pound
Roll-your-own tobacco** $1.0969 per pound $24.78 per pound $23.6831 per pound
Cigarette papers*** $0.0122 per 50 $0.0315 per 50 $0.0193 per 50
Cigarette tubes*** $0.0244 per 50 $0.0630 per 50 $0.0386 per 50