U.S. Tobacco and Vaping Excise Tax Rates: Federal Rates and State-by-State Overview
Reference for U.S. federal tobacco excise tax rates and an overview of state cigarette and vaping tax structures, covering cigarettes, cigars, smokeless tobacco, and e-cigarettes.
This is a regulated fee — required or governed by law in the jurisdictions below.
Overview
The U.S. federal government imposes excise taxes on all tobacco products manufactured in or imported to the country. State governments layer additional excise taxes on top, with rates varying dramatically by state. Vaping and e-cigarette products are increasingly subject to state excise taxes as well, though tax structures are less standardized — some states tax per milliliter of vaping liquid, others by percentage of price, and some have no vaping-specific tax. Online sellers of tobacco and vaping products must comply with both federal and destination-state excise tax requirements.
Fee schedule by jurisdiction
9 jurisdictions with active fee requirements.
| Jurisdiction | Fee |
|---|---|
| Federal (Cigarettes) | $1.01 per 20-pack |
| Federal (Large Cigars) | $0.4026 per cigar (52.75% of manufacturer's price, capped at $0.4026) |
| Federal (Roll-Your-Own Tobacco) | $24.78 per pound |
| Federal (Smokeless Tobacco — Snuff) | $1.51 per pound |
| Federal (Smokeless Tobacco — Chewing) | $0.5033 per pound |
| Federal (Pipe Tobacco) | $2.8311 per pound |
| State — highest (New York) | $5.35 per 20-pack of cigarettes |
| State — lowest (Missouri) | $0.17 per 20-pack of cigarettes |
| State vaping taxes (varies) | Varies by state — per-mL, per-unit, or percentage of price |
Federal (Cigarettes)
$1.01 per 20-pack
Cigarettes manufactured in or imported to the United States
Federal (Large Cigars)
$0.4026 per cigar (52.75% of manufacturer's price, capped at $0.4026)
Large cigars manufactured in or imported to the United States
Federal (Roll-Your-Own Tobacco)
$24.78 per pound
Roll-your-own tobacco and cigarette tobacco
Federal (Smokeless Tobacco — Snuff)
$1.51 per pound
Snuff products
Federal (Smokeless Tobacco — Chewing)
$0.5033 per pound
Chewing tobacco
Federal (Pipe Tobacco)
$2.8311 per pound
Pipe tobacco
State — highest (New York)
$5.35 per 20-pack of cigarettes
Cigarettes sold in New York
Highest state cigarette excise tax in the U.S.
State — lowest (Missouri)
$0.17 per 20-pack of cigarettes
Cigarettes sold in Missouri
Lowest state cigarette excise tax in the U.S.
State vaping taxes (varies)
Varies by state — per-mL, per-unit, or percentage of price
E-cigarettes, vaping liquid, and vaping devices (where taxed)
Not all states impose a vaping-specific excise tax. Tax structures are inconsistent across states that do.
Enforcement
Federal penalties for tobacco tax evasion include fines, imprisonment, and product seizure. State penalties vary but typically include civil fines, revocation of tobacco licenses, and criminal charges for large-scale evasion. Online sellers face additional PACT Act compliance requirements for shipping tobacco products.
Official sources
Related guides
Step-by-step guides for charging u.s. federal and state tobacco and vaping excise taxes on Shopify.
Shopify compliance
This is a mandatory fee — merchants selling in covered jurisdictions are legally required to collect it. Shopify requires that mandatory fees be clearly disclosed to customers before checkout. Use a Shopify app like Magical Fees to automate collection and ensure compliance.
This information is maintained by the Magical Apps team and reviewed annually. Always consult official government sources for the most current requirements.
Quick facts
- Regulation
- Federal Tobacco Excise Tax (26 USC Subtitle E, Chapter 52) and State Tobacco/Vaping Tax Laws
- Country
- United States
- Jurisdictions
- 9
- Category
- Excise Taxes
Explore U.S. Federal and State Tobacco and Vaping Excise Taxes in practice
See how to automate this fee on Shopify and browse other regulations in this category.
Related use cases
Set up with Magical Fees on Shopify.
More excise taxes
Other regulations in this category.
Canadian Cannabis Excise Duty
Reference for Canadian federal cannabis excise duty and provincial/territorial markups. Licensed cannabis producers and sellers must charge the applicable duty; the federal component is $1 per gram or 10% of dutiable amount, whichever is higher, plus provincial markups.
View fee schedule →United KingdomUK Soft Drinks Industry Levy (SDIL)
Reference for the UK Soft Drinks Industry Levy (SDIL), a levy on producers and importers of sugar-sweetened soft drinks. Two tiers apply based on sugar content; the cost is typically passed through to retail prices.
View fee schedule →United StatesU.S. Federal Alcohol Excise Taxes
Reference for U.S. federal excise tax rates on alcoholic beverages, including beer, wine, and distilled spirits, as administered by the Alcohol and Tobacco Tax and Trade Bureau (TTB).
View fee schedule →United StatesU.S. State Cannabis Excise Taxes
Reference for U.S. state cannabis excise tax rates across the 24 states that have legalized recreational marijuana. Tax structures vary widely, including percentage-based, weight-based, and potency-based systems.
View fee schedule →United StatesU.S. Sweetened Beverage Taxes (Soda Taxes)
Reference for U.S. city-level sweetened beverage taxes (soda taxes) imposed on the distribution or sale of sugar-sweetened drinks. Currently enforced in several major cities including Philadelphia, Seattle, and Boulder.
View fee schedule →Ready to get started?
Install Magical Fees & Tariffs on Shopify and see the difference today.
Install Magical Fees & Tariffs on Shopify