Alabama - $0.0405 per cigar
Alaska - 75% of the wholesale price
Arizona - $0.13 per cigar
Arkansas - 32% of the manufacturer’s selling price
California - 46.76% of the cost to the distributor
Colorado - 40% of manufacturer’s list price
Connecticut - 20% of wholesale sales price
Delaware - 15% of the gross wholesale price
Georgia - 23% of the gross wholesale cost
Hawaii - 40% of the wholesale sales price
Idaho - 40% of the wholesale sales price
Illinois - 18% of the wholesale price
Indiana - 18% of the wholesale sales price
Iowa - 22% of the wholesale price
Kansas - 10% of the wholesale sales price
Kentucky - 7.5% of the wholesaler’s gross receipts
Louisiana - 20% of the invoiced prices
Maine - 20% of the wholesale sales price
Maryland - 15% of the wholesale purchase price
Massachusetts - 30% of the price paid by the retail vendor
Michigan - 32% of the wholesale price
Minnesota - 70% of the gross wholesale price
Mississippi - 15% of the manufacturer’s gross list price
Missouri - 10% of the manufacturer’s gross invoice price
Montana - 50% of the wholesale price
Nebraska - 15% of the manufacturer’s selling price
Nevada - 30% of the wholesale price
New Jersey - 30% of the wholesale sales price
New Mexico - 25% of the wholesale price
New York - 37% of the wholesale price
North Carolina - 3% of the wholesale purchase price
North Dakota - 28% of the wholesale purchase price
Ohio - 17% of the wholesale purchase price
Oklahoma - $0.12 per cigar
Oregon - 65% of the wholesale cost price (cap at $0.50 per cigar)
Rhode Island - 40% of wholesale cost
South Carolina - 5% of manufacturer’s selling price
South Dakota - 10% of wholesale purchase price
Tennessee - 6.6% of the wholesale cost price
Texas - $0.011 per cigar
Utah - 35% of the manufacturer’s sales price
Vermont - 41% of price paid by retail vendor
Virginia - 10% of the wholesale price
Washington - 75% of the wholesale sales price (cap at $0.50 per cigar)
West Virginia - 7% of the wholesale sales price
Wisconsin - 25% of the manufacturer’s list price
Wyoming - 20% of the wholesale purchase price
* Does not include local and state sales tax.
** Florida, New Hampshire, and Pennsylvania do not charge excise taxes.
Source: Cigar Magazine, Spring 2006