Cigarette and RYO tobacco taxes rose to unprecedented heights after the Democratically controlled Congress passed the SCHIP expansion, raising the Federal Excise Tax (FET) on cigarettes to over $1.00 a pack and increasing the Roll Your Own tobacco tax nearly 2200% to over $24 per pound!. The states also continued their relentless attack on tobacco users, with more than 20 states increasing cigarette or other tobacco taxes. Additionally, every state but Wyoming now has passed FSC cigarette laws. All of these tax burdens are in addition to the ongoing costs to smokers who are continuing to fund the $200 Billion 1998 Master Settlement Agreement.

Current U.S. Federal Tobacco Tax Rates:

Federal Excise Tax (FET) on all tobacco products increased to the new rates on April 1, 2009.

FET on pack of (20) cigarettes = $1.01 per pack - old rate was $0.39
FET on pipe tobacco = $2.83 per pound - old rate was $0.0686 per oz. ($1.0969 per pound)
FET on Roll Your Own tobacco = $24.78 per pound - old rate was $0.0686 per oz. ($1.0969 per pound)
FET on cigarette papers (50 or less) = $0.0315 - old rate was $0.0122
FET on cigarette tubes (50 or less) = $0.0630 - old rate was $0.0244
Also see the complete table of Tobacco Tax Rates Before and After SCHIP

Fire-Safe Certified (FSC)

Another assault against cigarette smokers has been quietly enacted via legislation at the state level mandating all cigarettes sold are Fire-Safe Certified (FSC) cigarettes. These are also known as Reduced Ignition Propensity (RIP) cigarettes and are manufactured using paper with bands of burn resistant chemicals which reduce their ability to burn if left unattended. Canada enacted a nationwide FSC law on October 1, 2005. In the U.S., every state with the exception of Wyoming has enacted laws requiring that all cigarettes sold are FSC compliant. Further information and ongoing discussions about FSC cigarettes can be can be found in our RYO Revolution forums. The table below shows the effective date of these FSC laws by state [FSC Date].

Cigarette & Roll Your Own (RYO) Tobacco Tax Table Notes:

The table below lists the current cigarette tax [Cig Tax] and Roll Your Own tax [RYO Tax] rates for all 50 states & D.C.. Recent increases are in bold text with the date of the most recent tax increases listed. Many states classify RYO tobacco in the Other Tobacco Products (OTP) category which can also include cigars, chewing tobacco, smoking (pipe) tobacco and snuff. For states which apply separate tax rates for cigars, snuff, etc., please consult individual state regulations.

The cigarette tax listed is for a standard pack of 20 cigarettes. The RYO tax rate is listed as it is calculated by each state. Some states tax RYO tobacco or OTP by weight, other states base their tax rates on the wholesale price which is usually the price charged to the retailer by the wholesaler / distributor, and some use the manufacturers (manuf.) price which is based on the price charged by the manufacturer to the wholesaler or distributor.