Excise taxes

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State tax policy
Personal income tax
Sales tax
Corporate income tax
Excise tax

Excise taxes, also known as selective sales or differential commodity taxes, are levied for the sales of specific goods or services. Excise taxes are commonly applied to items such as motor fuel, alcohol and tobacco.[1][2][3][4]

Excise taxes are considered indirect taxes because they are not charged directly to individuals. In most cases, the excise tax is paid by the producer or seller of an item. The cost of the tax is included in the sale price of the item and then passed on to the consumer. Generally speaking, excise taxes take one of two forms. For ad valorem excise taxes, a specific rate is levied for a certain item or service. For unit excise taxes, a set dollar amount per unit produced or sold is charged for the item.[1][2][3][4]

Excise taxes are levied at all levels of government. Revenues from such taxes are relatively small, albeit significant. In 2010, excise taxes accounted for less than 10 percent of total federal tax revenues. Meanwhile, at the state level, excise taxes accounted for approximately 20 percent of total tax revenues.[3][5][6]

A notable feature of excise tax systems is that they can "promote social policy objectives while raising substantial revenues." For example, some argue that excise taxes on alcohol and tobacco products can limit the use of these items. Opponents argue that the aforementioned "social policy objectives" should not be taken into account in the development of tax policy because "taxation should have a neutral effect on the market." Some opponents also argue that excise taxes are regressive (i.e., lower-income individuals pay a greater share of their income toward these taxes than higher-income individuals).[3][6]

## Contents

* 1 Common excise taxes, 2017
* 2 Common excise taxes, 2015
* 2.1 Motor fuel
* 2.2 Alcohol
* 2.3 Cigarettes
* 3 Common excise taxes, 2014
* 3.1 Motor fuel
* 3.2 Alcohol
* 3.3 Cigarettes
* 4 See also
* 5 External links
* 6 Footnotes

## Common excise taxes, 2017[edit]

The tables below provide excise tax rates for motor fuel, alcohol and cigarettes in the 50 states as of 2017.[1][2][3][4]

Fuel excise tax rates, 2017 (in cents per gallon)

State  | Gasoline  | Diesel  | Gasohol
Excise tax  | Other taxes  | Total tax  | Excise tax  | Other taxes  | Total tax  | Excise tax  | Other taxes  | Total tax
Alabama | 18¢ | 0¢ | 18¢ | 19¢ | 0¢ | 19¢ | 18¢ | 0¢ | 18¢
Alaska | 8¢ | 0.95¢ | 8.95¢ | 8¢ | 0.95¢ | 8.95¢ | 8¢ | 0.95¢ | 8.95¢
Arizona | 18¢ | 1¢ | 19¢ | 26¢ | 1¢ | 27¢ | 18¢ | 1¢ | 19¢
Arkansas | 21.5¢ | 0.3¢ | 21.8¢ | 22.5¢ | 0.3¢ | 22.8¢ | 21.5¢ | 0.3¢ | 21.8¢
California | 27.8¢ | 5¢ | 32.8¢ | 16¢ | 17¢ | 33¢ | 27.8¢ | 5¢ | 32.8¢
Colorado | 22¢ | 0¢ | 22¢ | 20.5¢ | 0¢ | 20.5¢ | 20¢ | 0¢ | 20¢
Connecticut | 25¢ | 0¢ | 25¢ | 41.7¢ | 0¢ | 41.7¢ | 25¢ | 0¢ | 25¢
Delaware | 23¢ | 0¢ | 23¢ | 22¢ | 0¢ | 22¢ | 23¢ | 0¢ | 23¢
Florida | 17.4¢ | 13.525¢ | 30.925¢ | 17.4¢ | 14.4¢ | 31.8¢ | 17.4¢ | 13.525¢ | 30.925¢
Georgia | 26.3¢ | 0¢ | 26.3¢ | 29.4¢ | 0¢ | 29.4¢ | 26.3¢ | 0¢ | 26.3¢
Hawaii | 16¢ | 0¢ | 16¢ | 16¢ | 0¢ | 16¢ | 16¢ | 0¢ | 16¢
Idaho | 32¢ | 1¢ | 33¢ | 32¢ | 1¢ | 33¢ | 32¢ | 1¢ | 33¢
Illinois | 19¢ | 1.1¢ | 20.1¢ | 21.5¢ | 1.1¢ | 22.6¢ | 19¢ | 1.1¢ | 20.1¢
Indiana | 18¢ | 0¢ | 18¢ | 16¢ | 0¢ | 16¢ | 18¢ | 0¢ | 18¢
Iowa | 30.7¢ | 0¢ | 30.7¢ | 32.5¢ | 0¢ | 32.5¢ | 29¢ | 0¢ | 29¢
Kansas | 24¢ | 1.03¢ | 25.03¢ | 26¢ | 1.03¢ | 27.03¢ | 24¢ | 1.03¢ | 25.03¢
Kentucky | 24.6¢ | 1.4¢ | 26¢ | 21.6¢ | 1.4¢ | 23¢ | 24.6¢ | 1.4¢ | 26¢
Louisiana | 20¢ | 0.125¢ | 20.125¢ | 20¢ | 0.125¢ | 20.125¢ | 20¢ | 0.125¢ | 20.125¢
Maine | 30¢ | 0¢ | 30¢ | 31.2¢ | 0¢ | 31.2¢ | 30¢ | 0¢ | 30¢
Maryland | 33.5¢ | 0¢ | 33.5¢ | 34.25¢ | 0¢ | 34.25¢ | 33.5¢ | 0¢ | 33.5¢
Massachusetts | 24¢ | 0¢ | 24¢ | 24¢ | 0¢ | 24¢ | 24¢ | 0¢ | 24¢
Michigan | 26.3¢ | 0¢ | 26.3¢ | 26.3¢ | 0¢ | 26.3¢ | 26.3¢ | 0¢ | 26.3¢
Minnesota | 28.5¢ | 0.1¢ | 28.6¢ | 28.5¢ | 0.1¢ | 28.6¢ | 28.5¢ | 0.1¢ | 28.6¢
Mississippi | 18¢ | 0.4¢ | 18.4¢ | 18¢ | 0.4¢ | 18.4¢ | 18¢ | 0.4¢ | 18.4¢
Missouri | 17¢ | 0.3¢ | 17.3¢ | 17¢ | 0.3¢ | 17.3¢ | 17¢ | 0.3¢ | 17.3¢
Montana | 27¢ | 0¢ | 27¢ | 27.75¢ | 0¢ | 27.75¢ | 27¢ | ¢ | 27¢
Nebraska | 27.3¢ | 0.9¢ | 28.2¢ | 27.3¢ | 0.3¢ | 27.6¢ | 27.3¢ | 0.9¢ | 28.2¢
Nevada | 24¢ | 0.805¢ | 24.805¢ | 27¢ | 0.75¢ | 27.75¢ | 24¢ | 0.805¢ | 24.805¢
New Hampshire | 22.2¢ | 1.625¢ | 23.825¢ | 22.2¢ | 1.625¢ | 23.825¢ | 22.2¢ | 1.625¢ | 23.825¢
New Jersey | 10.5¢ | 26.6¢ | 37.1¢ | 13.5¢ | 19.9¢ | 33.4¢ | 10.5¢ | 26.6¢ | 37.1¢
New Mexico | 17¢ | 1.875¢ | 18.875¢ | 21¢ | 1.875¢ | 22.875¢ | 17¢ | 1.875¢ | 18.875¢
New York | 8¢ | 16.2¢ | 24.2¢ | 8¢ | 14.45¢ | 22.45¢ | 8¢ | 16.2¢ | 24.2¢
North Carolina | 34.3¢ | 0.25¢ | 34.55¢ | 34.3¢ | 0.25¢ | 34.55¢ | 34.3¢ | 0.25¢ | 34.55¢
North Dakota | 23¢ | 0¢ | 23¢ | 23¢ | 0¢ | 23¢ | 23¢ | 0¢ | 23¢
Ohio | 28¢ | 0¢ | 28¢ | 28¢ | 0¢ | 28¢ | 28¢ | 0¢ | 28¢
Oklahoma | 16¢ | 1¢ | 17¢ | 13¢ | 1¢ | 14¢ | 16¢ | 1¢ | 17¢
Oregon | 30¢ | 0¢ | 30¢ | 30¢ | 0¢ | 30¢ | 30¢ | 0¢ | 30¢
Pennsylvania | 58.2¢ | 0¢ | 58.2¢ | 74.7¢ | ¢ | 74.7¢ | 58.2¢ | ¢ | 58.2¢
Rhode Island | 33¢ | 1¢ | 34¢ | 33¢ | 1¢ | 34¢ | 33¢ | 1¢ | 34¢
South Carolina | 16¢ | 0.75¢ | 16.75¢ | 16¢ | 0.75¢ | 16.75¢ | 16¢ | 0.75¢ | 16.75¢
South Dakota | 28¢ | 2¢ | 30¢ | 28¢ | 2¢ | 30¢ | 26.6¢ | 2¢ | 28.6¢
Tennessee | 20¢ | 1.4¢ | 21.4¢ | 17¢ | 1.4¢ | 18.4¢ | 20¢ | 1.4¢ | 21.4¢
Texas | 20¢ | 0¢ | 20¢ | 20¢ | 0¢ | 20¢ | 20¢ | 0¢ | 20¢
Utah | 29.4¢ | 0¢ | 29.4¢ | 29.4¢ | 0¢ | 29.4¢ | 29.4¢ | 0¢ | 29.4¢
Vermont | 12.1¢ | 18.36¢ | 30.46¢ | 28¢ | 4¢ | 32¢ | 12.1¢ | 18.36¢ | 30.46¢
Virginia | 16.2¢ | 0¢ | 16.2¢ | 20.2¢ | 0¢ | 20.2¢ | 16.2¢ | ¢ | 16.2¢
Washington | 49.4¢ | 0¢ | 49.4¢ | 49.4¢ | 0¢ | 49.4¢ | 49.4¢ | 0¢ | 49.4¢
West Virginia | 20.5¢ | 11.7¢ | 32.2¢ | 20.5¢ | 11.7¢ | 32.2¢ | 20.5¢ | 11.7¢ | 32.2¢
Wisconsin | 30.9¢ | 2¢ | 32.9¢ | 30.9¢ | 2¢ | 32.9¢ | 30.9¢ | 2¢ | 32.9¢
Wyoming | 23¢ | 1¢ | 24¢ | 23¢ | 1¢ | 24¢ | 23¢ | 1¢ | 24¢
Note: For full annotations, see the source below.
Source: Tax Policy Center, "State Motor Fuels Tax Rates 2000-2011, 2013-2017," accessed October 26, 2017
Alcohol excise tax rates, 2017 (in dollars per gallon)

State  | Liquor  | Wine  | Beer
Tax rate  | Does general sales tax apply?  | Tax rate  | Does general sales tax apply?  | Tax rate  | Does general sales tax apply?
Alabama | See footnote 1 | Yes | $1.7 | Yes | $0.5 | Yes
Alaska | $12.8 | N/A | $2.5 | N/A | $1.1 | N/A
Arizona | $3.0 | Yes | $0.8 | Yes | $0.2 | Yes
Arkansas | $2.5 | Yes | $0.8 | Yes | $0.2 | Yes
California | $3.3 | Yes | $0.2 | Yes | $0.2 | Yes
Colorado | $2.3 | Yes | $0.3 | Yes | $0.1 | Yes
Connecticut | $5.4 | Yes | $0.7 | Yes | $0.2 | Yes
Delaware | $3.8 | N/A | $1.0 | N/A | $0.2 | N/A
Florida | $6.5 | Yes | $2.3 | Yes | $0.5 | Yes
Georgia | $3.8 | Yes | $1.5 | Yes | $0.3 | Yes
Hawaii | $6.0 | Yes | $1.4 | Yes | $0.9 | Yes
Idaho | See footnote 1 | Yes | $0.5 | Yes | $0.2 | Yes
Illinois | $8.6 | Yes | $1.4 | Yes | $0.2 | Yes
Indiana | $2.7 | Yes | $0.5 | Yes | $0.1 | Yes
Iowa | See footnote 1 | Yes | $1.8 | Yes | $0.2 | Yes
Kansas | $2.5 | \-- | $0.3 | \-- | $0.2 | \--
Kentucky | $1.9 | Yes | $0.5 | Yes | $0.1 | Yes
Louisiana | $3.0 | Yes | $0.8 | Yes | $0.4 | Yes
Maine | See footnote 1 | Yes | $0.6 | Yes | $0.4 | Yes
Maryland | $1.5 | Yes | $0.4 | \-- | $0.1 | \--
Massachusetts | 4.05 1 |  | $0.6 |  | $0.1 |
Michigan | See footnote 1 | Yes | $0.5 | Yes | $0.2 | Yes
Minnesota | $5.0 | \-- | $0.3 | \-- | $0.1 | \--
Mississippi | See footnote 1 | Yes | $0.4 | Yes | $0.4 | Yes
Missouri | $2.0 | Yes | $0.4 | Yes | $0.1 | Yes
Montana | See footnote 1 | N/A | $1.0 | N/A | $0.1 | N/A
Nebraska | $3.8 | Yes | $1.0 | Yes | $0.3 | Yes
Nevada | $3.6 | Yes | $0.7 | Yes | $0.2 | Yes
New Hampshire | See footnote 1 | N/A | $0.3 | N/A | $0.3 | N/A
New Jersey | $5.5 | Yes | $0.9 | Yes | $0.1 | Yes
New Mexico | $6.1 | Yes | $1.7 | Yes | $0.4 | Yes
New York | $6.4 | Yes | $0.3 | Yes | $0.1 | Yes
North Carolina | See footnote 1 | Yes (on-premises sales only) | $1.0 | Yes (2) | $0.6 | Yes
North Dakota | $2.5 | \-- | $0.5 | \-- | $0.2 | \--
Ohio | See footnote 1 | Yes | $0.3 | Yes | $0.2 | Yes
Oklahoma | $5.6 | Yes | $0.7 | Yes | $0.4 | Yes
Oregon | See footnote 1 | N/A | $0.7 | N/A | $0.1 | N/A
Pennsylvania | See footnote 1 | Yes | See footnote 1 | Yes | $0.1 | Yes
Rhode Island | $5.4 | Yes | $1.4 | Yes | $0.1 | Yes
South Carolina | $2.7 | Yes | $0.9 | Yes | $0.8 | Yes
South Dakota | $3.9 | Yes | $0.9 | Yes | $0.3 | Yes
Tennessee | $4.4 | Yes | $1.2 | Yes | $1.3 | Yes
Texas | $2.4 | Yes | $0.2 | Yes | $0.2 | Yes
Utah | See footnote 1 | Yes | See footnote 1 | Yes | $0.4 | Yes
Vermont | See footnote 1 | No | $0.6 | Yes | $0.3 | Yes
Virginia | See footnote 1 | Yes | $1.5 | Yes | $0.3 | Yes
Washington | $14.3 | \-- | $0.9 | Yes | $0.3 | Yes
West Virginia | See footnote 1 | Yes | $1.0 | Yes | $0.2 | Yes
Wisconsin | $3.3 | Yes | $0.3 | Yes | $0.1 | Yes
Wyoming | See footnote 1 | Yes | See footnote 1 | Yes | $0.0 | Yes
Note: For full annotations, see the source below.
1"In 17 states, the government directly controls the sales of distilled spirits. Revenue in these states is generated from various taxes, fees, price mark-ups, and net liquor profits."
2"General sales tax applies to on-premise sales only."
Source: Tax Policy Center, "Alcohol Rates 2000-2010, 2013-2017," accessed October 26, 2017
State cigarette taxes, 2017 (in cents per pack)

State  | Tax rate  | National ranking
Alabama | 67.5¢ | 40
Alaska | 200¢ | 13
Arizona | 200¢ | 13
Arkansas | 115¢ | 33
California | 87¢ | 37
Colorado | 84¢ | 38
Connecticut | 390¢ | 2
Delaware | 160¢ | 24
Florida | 133.9¢ | 29
Georgia | 37¢ | 49
Hawaii | 320¢ | 5
Idaho | 57¢ | 45
Illinois | 198¢ | 18
Indiana | 99.5¢ | 36
Iowa | 136¢ | 28
Kansas | 129¢ | 31
Kentucky | 60¢ | 43
Louisiana | 108¢ | 34
Maine | 200¢ | 13
Maryland | 200¢ | 13
Massachusetts | 351¢ | 4
Michigan | 200¢ | 13
Minnesota | 304¢ | 7
Mississippi | 68¢ | 39
Missouri | 17¢ | 51
Montana | 170¢ | 21
Nebraska | 64¢ | 41
Nevada | 180¢ | 19
New Hampshire | 178¢ | 20
New Jersey | 270¢ | 9
New Mexico | 166¢ | 23
New York | 435¢ | 1
North Carolina | 45¢ | 47
North Dakota | 44¢ | 48
Ohio | 160¢ | 24
Oklahoma | 103¢ | 35
Oregon | 132¢ | 30
Pennsylvania | 260¢ | 10
Rhode Island | 375¢ | 3
South Carolina | 57¢ | 45
South Dakota | 153¢ | 26
Tennessee | 62¢ | 42
Texas | 141¢ | 27
Utah | 170¢ | 21
Vermont | 308¢ | 6
Virginia | 30¢ | 50
Washington | 302.5¢ | 8
West Virginia | 120¢ | 32
Wisconsin | 252¢ | 11
Wyoming | 60¢ | 43
Note: For full annotations, see the source below.
Source: Tax Policy Center, "State Cigarette Taxes, 2017," accessed October 26, 2017

## Common excise taxes, 2015[edit]

### Motor fuel[edit]

The table below summarizes the excise tax rates for motor fuel in all 50 states, as well as the District of Columbia. Different rates apply to different types of fuel (i.e., gasoline, diesel and gasohol). In 2015, Pennsylvania levied the highest excise and total tax on gasoline at 50.5¢ per gallon. The total federal tax on gasoline is 18.4¢ per gallon.[7]

Fuel excise tax rates, 2015 (in cents per gallon)

State  | Gasoline  | Diesel  | Gasohol
Excise tax  | Other taxes  | Total tax  | Excise tax  | Other taxes  | Total tax  | Excise tax  | Other taxes  | Total tax
Alabama | 16¢ | 2¢ | 18¢ | 19¢ | 0¢ | 19¢ | 16¢ | 2¢ | 18¢
Alaska | 8¢ | 0¢ | 8¢ | 8¢ | 0¢ | 8¢ | 8¢ | 0¢ | 8¢
Arizona | 18¢ | 1¢ | 19¢ | 26¢ | 1¢ | 27¢ | 18¢ | 1¢ | 19¢
Arkansas | 21.5¢ | 0.3¢ | 21.8¢ | 22.5¢ | 0.3¢ | 22.8¢ | 21.5¢ | 0.3¢ | 21.8¢
California | 36¢ | 6.5¢ | 42.5¢ | 11¢ | 27¢ | 38¢ | 36¢ | 6.5¢ | 42.5¢
Colorado | 22¢ | 0¢ | 22¢ | 20.5¢ | 0¢ | 20.5¢ | 20¢ | 0¢ | 20¢
Connecticut | 25¢ | 0¢ | 25¢ | 54.5¢ | 0¢ | 54.5¢ | 25¢ | 0¢ | 25¢
Delaware | 23¢ | 0¢ | 23¢ | 22¢ | 0¢ | 22¢ | 23¢ | 0¢ | 23¢
District of Columbia | 23.5¢ | 0¢ | 23.5¢ | 23.5¢ | 0¢ | 23.5¢ | 23.5¢ | 0¢ | 23.5¢
Florida | 4¢ | 24.525¢ | 28.525¢ | 4¢ | 27.6¢ | 31.6¢ | 4¢ | 24.525¢ | 28.525¢
Georgia | 7.5¢ | 11.8¢ | 19.3¢ | 7.5¢ | 13.8¢ | 21.3¢ | 7.5¢ | 11.8¢ | 19.3¢
Hawaii | 17¢ | 0¢ | 17¢ | 17¢ | 0¢ | 17¢ | 17¢ | 0¢ | 17¢
Idaho | 25¢ | 1¢ | 26¢ | 25¢ | 1¢ | 26¢ | 25¢ | 1¢ | 26¢
Illinois | 19¢ | 1.1¢ | 20.1¢ | 21.5¢ | 1.1¢ | 22.6¢ | 19¢ | 1.1¢ | 20.1¢
Indiana | 18¢ | 0¢ | 18¢ | 16¢ | 0¢ | 16¢ | 18¢ | 0¢ | 18¢
Iowa | 21¢ | 1¢ | 22¢ | 22.5¢ | 1¢ | 23.5¢ | 19¢ | 1¢ | 20¢
Kansas | 24¢ | 1.03¢ | 25.03¢ | 26¢ | 1.03¢ | 27.03¢ | 24¢ | 1.03¢ | 25¢
Kentucky | 26.2¢ | 1.4¢ | 27.6¢ | 23.2¢ | 1.4¢ | 24.6¢ | 26.2¢ | 1.4¢ | 27.6¢
Louisiana | 20¢ | 0.125¢ | 20.125¢ | 20¢ | 0.125¢ | 20.125¢ | 20¢ | 0.125¢ | 20.1¢
Maine | 30¢ | 0¢ | 30¢ | 31.2¢ | 0¢ | 31.2¢ | 30¢ | 0¢ | 30¢
Maryland | 30.3¢ | 0¢ | 30.3¢ | 31.5¢ | 0¢ | 31.5¢ | 30.3¢ | 0¢ | 30.3¢
Massachusetts | 24¢ | 0¢ | 24¢ | 24¢ | 0¢ | 24¢ | 24¢ | 0¢ | 24¢
Michigan | 19¢ | 0¢ | 19¢ | 15¢ | 0¢ | 15¢ | 19¢ | 0¢ | 19¢
Minnesota | 28.5¢ | 0.1¢ | 28.6¢ | 28.5¢ | 0.1¢ | 28.6¢ | 28.5¢ | 0.1¢ | 28.6¢
Mississippi | 18¢ | 0.4¢ | 18.4¢ | 18¢ | 0.4¢ | 18.4¢ | 18¢ | 0.4¢ | 18.4¢
Missouri | 17¢ | 0.3¢ | 17.3¢ | 17¢ | 0.3¢ | 17.3¢ | 17¢ | 0.3¢ | 17.3¢
Montana | 27¢ | 0¢ | 27¢ | 27.75¢ | 0¢ | 27.75¢ | 27¢ | 0¢ | 27¢
Nebraska | 25.6¢ | 0.9¢ | 26.5¢ | 25.6¢ | 0.3¢ | 25.9¢ | 25.6¢ | 0.9¢ | 26.5¢
Nevada | 23¢ | 0.805¢ | 23.805¢ | 27¢ | 0.75¢ | 27.75¢ | 23¢ | 0.805¢ | 23.8¢
New Hampshire | 22.2¢ | 1.625¢ | 23.825¢ | 22.2¢ | 1.625¢ | 23.825¢ | 22.2¢ | 1.625¢ | 23.825¢
New Jersey | 10.5¢ | 4¢ | 14.5¢ | 13.5¢ | 4¢ | 17.5¢ | 10.5¢ | 4¢ | 14.5¢
New Mexico | 17¢ | 1.875¢ | 18.875¢ | 21¢ | 1.875¢ | 22.875¢ | 17¢ | 1.875¢ | 18.875¢
New York | 8¢ | 17.8¢ | 25.8¢ | 8¢ | 16.05¢ | 24.05¢ | 8¢ | 17.8¢ | 25.8¢
North Carolina | 37.5¢ | 0.25¢ | 37.75¢ | 37.5¢ | 0.25¢ | 37.75¢ | 37.5¢ | 0.25¢ | 37.75¢
North Dakota | 23¢ | 0¢ | 23¢ | 23¢ | 0¢ | 23¢ | 23¢ | 0¢ | 23¢
Ohio | 28¢ | 0¢ | 28¢ | 28¢ | 0¢ | 28¢ | 28¢ | 0¢ | 28¢
Oklahoma | 16¢ | 1¢ | 17¢ | 13¢ | 1¢ | 14¢ | 16¢ | 1¢ | 17¢
Oregon | 30¢ | 0¢ | 30¢ | 30¢ | 0¢ | 30¢ | 30¢ | 0¢ | 30¢
Pennsylvania | 50.5¢ | 0¢ | 50.5¢ | 64.2¢ | 0¢ | 64.2¢ | 50.5¢ | 0¢ | 50.5¢
Rhode Island | 32¢ | 1¢ | 33¢ | 32¢ | 1¢ | 33¢ | 32¢ | 1¢ | 33¢
South Carolina | 16¢ | 0.75¢ | 16.75¢ | 16¢ | 0.75¢ | 16.75¢ | 16¢ | 0.75¢ | 16.75¢
South Dakota | 22¢ | 2¢ | 24¢ | 22¢ | 2¢ | 24¢ | 22¢ | 2¢ | 24¢
Tennessee | 20¢ | 1.4¢ | 21.4¢ | 17¢ | 1.4¢ | 18.4¢ | 20¢ | 1.4¢ | 21.4¢
Texas | 20¢ | 0¢ | 20¢ | 20¢ | 0¢ | 20¢ | 20¢ | 0¢ | 20¢
Utah | 24.5¢ | 0¢ | 24.5¢ | 24.5¢ | 0¢ | 24.5¢ | 24.5¢ | 0¢ | 24.5¢
Vermont | 12.1¢ | 19.87¢ | 31.97¢ | 28¢ | 4¢ | 32¢ | 18.2¢ | 13.77¢ | 31.97¢
Virginia | 16.2¢ | 0¢ | 16.2¢ | 20.2¢ | 0¢ | 20.2¢ | 16.2¢ | 0¢ | 16.2¢
Washington | 37.5¢ | 0¢ | 37.5¢ | 37.5¢ | 0¢ | 37.5¢ | 37.5¢ | 0¢ | 37.5¢
West Virginia | 20.5¢ | 14.1¢ | 34.6¢ | 20.5¢ | 14.1¢ | 34.6¢ | 20.5¢ | 14.1¢ | 34.6¢
Wisconsin | 30.9¢ | 2¢ | 32.9¢ | 30.9¢ | 2¢ | 32.9¢ | 30.9¢ | 2¢ | 32.9¢
Wyoming | 23.5¢ | 1¢ | 24.5¢ | 23¢ | 1¢ | 24¢ | 23¢ | 1¢ | 24¢
Federal rate | 18.3¢ | 0.1¢ | 18.4¢ | 24.3¢ | 0.1¢ | 24.4¢ | 13¢ | 0.1¢ | 13.1¢
Note: For full annotations, see the source below.
Source: Tax Policy Center, "State Motor Fuel Tax Rates 2000-2011, 2013-2015," accessed September 30, 2015

### Alcohol[edit]

The table below summarizes the excise tax rates for alcohol in all 50 states, as well as the District of Columbia. Different rates apply to different types of alcohol (i.e., liquor, wine and beer). In 2015, Washington levied the highest excise tax for liquor at $14.27 per gallon. For wine, Alaska levied the highest excise tax at $2.50 per gallon. Tennessee levied the highest excise tax for beer at $1.15 per gallon. The national medians for liquor, wine and beer were $3.75, $0.72 and $0.20 respectively.[8]

Federal excise tax rates on alcohol vary according to the alcohol type, proof and packaging unit. For complete details, see here.[9]

Alcohol excise tax rates, 2015 (in dollars per gallon)

State  | Liquor  | Wine  | Beer
Tax rate  | Does general sales tax apply?  | Tax rate  | Does general sales tax apply?  | Tax rate  | Does general sales tax apply?
Alabama | 1 | Yes | $1.70 | Yes | $0.53 | Yes
Alaska | $12.80 | N/A | $2.50 | N/A | $1.07 | N/A
Arizona | $3.00 | Yes | $0.84 | Yes | $0.16 | Yes
Arkansas | $2.50 | Yes | $0.75 | Yes | $0.23 | Yes
California | $3.30 | Yes | $0.20 | Yes | $0.20 | Yes
Colorado | $2.28 | Yes | $0.28 | Yes | $0.08 | Yes
Connecticut | $5.40 | Yes | $0.72 | Yes | $0.24 | Yes
Delaware | $3.75 | N/A | $0.97 | N/A | $0.16 | N/A
District of Columbia | $1.50 | \-- | $0.30 |  | $0.09 | Yes
Florida | $6.50 | Yes | $2.25 | Yes | $0.48 | Yes
Georgia | $3.79 | Yes | $1.51 | Yes | $0.32 | Yes
Hawaii | $5.98 | Yes | $1.38 | Yes | $0.93 | Yes
Idaho | 1 | Yes | $0.45 | Yes | $0.15 | Yes
Illinois | $8.55 | Yes | $1.39 | Yes | $0.23 | Yes
Indiana | $2.68 | Yes | $0.47 | Yes | $0.12 | Yes
Iowa | 1 | Yes | $1.75 | Yes | $0.19 | Yes
Kansas | $2.50 | \-- | $0.30 | \-- | $0.18 | \--
Kentucky | $1.92 | Yes | $0.50 | Yes | $0.08 | Yes*
Louisiana | $2.50 | Yes | $0.11 | Yes | $0.32 | Yes
Maine | 1 | Yes | $0.60 | Yes | $0.35 | Yes
Maryland | $1.50 | Yes | $0.40 | \-- | $0.09 | \--
Massachusetts | $4.05 | Yes | $0.55 | Yes | $0.11 | Yes
Michigan | 1 | Yes | $0.51 | Yes | $0.20 | Yes
Minnesota | $5.03 | No | $0.30 | \-- | $0.15 | \--
Mississippi | 1 | Yes | $0.35 | Yes | $0.43 | Yes
Missouri | $2.00 | Yes | $0.42 | Yes | $0.06 | Yes
Montana | 1 | N/A | $1.06 | N/A | $0.14 | N/A
Nebraska | $3.75 | Yes | $0.95 | Yes | $0.31 | Yes
Nevada | $3.60 | Yes | $0.70 | Yes | $0.16 | Yes
New Hampshire | 1 | N/A | 5 | N/A | $0.30 | N/A
New Jersey | $5.50 | Yes | $0.88 | Yes | $0.12 | Yes
New Mexico | $6.06 | Yes | $1.70 | Yes | $0.41 | Yes
New York | $6.44 | Yes | $0.30 | Yes | $0.14 | Yes
North Carolina | 1 | Yes 2 | $1.00 | Yes | $0.62 | Yes
North Dakota | $2.50 | \-- | $0.50 | \-- | $0.16 | \--
Ohio | 1 | Yes | $0.32 | Yes | $0.18 | Yes
Oklahoma | $5.56 | Yes | $0.72 | Yes | $0.40 | Yes
Oregon | 1 | N/A | $0.67 | N/A | $0.08 | N/A
Pennsylvania | 1 | Yes | 5 | Yes | $0.08 | Yes
Rhode Island | $5.40 | Yes | $1.40 | Yes | $0.11 | Yes
South Carolina | $2.72 | Yes | $0.90 | Yes | $0.77 | Yes
South Dakota | $3.93 | Yes | $0.93 | Yes | $0.27 | Yes
Tennessee | $4.40 | Yes | $1.21 | Yes | $1.15 | Yes
Texas | $2.40 | Yes | $0.20 | Yes | $0.20 | Yes
Utah | 1 | Yes | 4 | Yes | $0.41 | Yes
Vermont | 1 | No | $0.55 | Yes | $0.27 | Yes
Virginia | 1 | Yes | $1.51 | Yes | $0.26 | Yes
Washington | $14.27 | \-- | $0.87 | Yes | $0.26 | Yes
West Virginia | 1 | Yes | $1.00 | Yes | $0.18 | Yes
Wisconsin | $3.25 | Yes | $0.25 | Yes | $0.06 | Yes
Wyoming | 1 | Yes | 5 | Yes | $0.02 | Yes
1"In 17 states, the government directly controls the sales of distilled spirits. Revenue in these states is generated from various taxes, fees, price mark-ups, and net liquor profits."
2"General sales tax applies to on-premise sales only."
3"Rhode Island tax rate scheduled to decrease to $3.75 on July 1, 2015."
4"Washington privatized liquor sales effective June 1, 2012."
5"All wine sales are through state stores. Revenue in these states is generated from various taxes, fees, price mark-ups, and net profits."
Note: For full annotations, see the source below.
Source: Tax Policy Center, "Alcohol Rates, 2000-2010, 2013-2015," accessed September 30, 2015

### Cigarettes[edit]

The table below summarizes the excise tax rates for cigarettes in all 50 states, as well as the District of Columbia. National rankings range from one, indicating the highest tax, to 51, indicating the lowest. In 2015, New York levied the highest excise tax for cigarettes at $4.35 per pack. Meanwhile, Missouri levied the lowest such tax at $0.17 per pack. The national median cigarette excise tax in 2015 was $1.36 per pack.[10]

In his fiscal year 2016 budget proposal, President Obama advised a $1.95 federal tax on cigarettes in addition to state taxes.[11]

State cigarette taxes, 2015 (in cents per pack)

State  | Tax rate  | National ranking
Alabama | 42.5¢ | 47
Alaska | 200¢ | 12
Arizona | 200¢ | 12
Arkansas | 115¢ | 30
California | 87¢ | 33
Colorado | 84¢ | 34
Connecticut | 340¢ | 4
District of Columbia | 250¢ | 11
Delaware | 160¢ | 22
Florida | 133.9¢ | 27
Georgia | 37¢ | 48
Hawaii | 320¢ | 5
Idaho | 57¢ | 42
Illinois | 198¢ | 17
Indiana | 99.5¢ | 32
Iowa | 136¢ | 26
Kansas | 79¢ | 36
Kentucky | 60¢ | 40
Louisiana | 36¢ | 49
Maine | 200¢ | 12
Maryland | 200¢ | 12
Massachusetts | 351¢ | 2
Michigan | 200¢ | 12
Minnesota | 290¢ | 7
Mississippi | 68¢ | 37
Missouri | 17¢ | 51
Montana | 170¢ | 19
Nebraska | 64¢ | 38
Nevada | 80¢ | 35
New Hampshire | 178¢ | 18
New Jersey | 270¢ | 8
New Mexico | 166¢ | 21
New York | 435¢ | 1
North Carolina | 45¢ | 45
North Dakota | 44¢ | 46
Ohio | 125¢ | 29
Oklahoma | 103¢ | 31
Oregon | 131¢ | 28
Pennsylvania | 160¢ | 22
Rhode Island | 350¢ | 3
South Carolina | 57¢ | 42
South Dakota | 153¢ | 24
Tennessee | 62¢ | 39
Texas | 141¢ | 25
Utah | 170¢ | 19
Vermont | 275¢ | 9
Virginia | 30¢ | 50
Washington | 302.5¢ | 6
West Virginia | 55¢ | 44
Wisconsin | 252¢ | 10
Wyoming | 60¢ | 40
Note: For full annotations, see the source below.
Source: Tax Policy Center, "State Cigarette Taxes, 2015," accessed September 30, 2015

## Common excise taxes, 2014[edit]

### Motor fuel[edit]

The table below summarizes the excise tax rates for motor fuel in all 50 states, as well as the District of Columbia. Different rates apply to different types of fuel (i.e., gasoline, diesel and gasohol). In 2014, Pennsylvania levied the highest excise tax on gasoline at 40.7¢ per gallon. Meanwhile, California levied the highest total tax on gasoline at 46.5¢ per gallon (this includes both the excise tax and other applicable state taxes). The total federal tax on gasoline is 18.4¢ per gallon.[7]

Fuel excise tax rates, 2014 (in cents per gallon)

State  | Gasoline  | Diesel  | Gasohol
Excise tax  | Other taxes  | Total tax  | Excise tax  | Other taxes  | Total tax  | Excise tax  | Other taxes  | Total tax
Alabama | 16¢ | 2¢ | 18¢ | 19¢ | 0¢ | 19¢ | 16¢ | 2¢ | 18¢
Alaska | 8¢ | 0¢ | 8¢ | 8¢ | 0¢ | 8¢ | 8¢ | 0¢ | 8¢
Arizona | 18¢ | 1¢ | 19¢ | 26¢ | 1¢ | 27¢ | 18¢ | 1¢ | 19¢
Arkansas | 21.5¢ | 0.3¢ | 21.8¢ | 22.5¢ | 0.3¢ | 22.8¢ | 21.5¢ | 0.3¢ | 21.8¢
California | 39.5¢ | 7¢ | 46.5¢ | 10¢ | 28¢ | 38¢ | 39.5¢ | 7¢ | 46.5¢
Colorado | 22¢ | 0¢ | 22¢ | 20.5¢ | 0¢ | 20.5¢ | 20¢ | 0¢ | 20¢
Connecticut | 25¢ | 0¢ | 25¢ | 54.9¢ | 0¢ | 54.9¢ | 25¢ | 0¢ | 25¢
Delaware | 23¢ | 0¢ | 23¢ | 22¢ | 0¢ | 22¢ | 23¢ | 0¢ | 23¢
District of Columbia | 23.5¢ | 0¢ | 23.5¢ | 23.5¢ | 0¢ | 23.5¢ | 23.5¢ | 0¢ | 23.5¢
Florida | 4¢ | 13.1¢ | 17.1¢ | 4¢ | 27.3¢ | 31.3¢ | 4¢ | 12.9¢ | 16.9¢
Georgia | 7.5¢ | 11.8¢ | 19.3¢ | 7.5¢ | 13.8¢ | 21.3¢ | 7.5¢ | 12¢ | 19.5¢
Hawaii | 17¢ | 0¢ | 17¢ | 17¢ | 0¢ | 17¢ | 17¢ | 0¢ | 17¢
Idaho | 25¢ | 1¢ | 26¢ | 25¢ | 1¢ | 26¢ | 25¢ | 1¢ | 26¢
Illinois | 19¢ | 1.1¢ | 20.1¢ | 21.5¢ | 1.1¢ | 22.6¢ | 19¢ | 1.1¢ | 20.1¢
Indiana | 18¢ | 0¢ | 18¢ | 16¢ | 0¢ | 16¢ | 18¢ | 0¢ | 18¢
Iowa | 21¢ | 1¢ | 22¢ | 22.5¢ | 1¢ | 23.5¢ | 19¢ | 1¢ | 20¢
Kansas | 24¢ | 1.03¢ | 25.03¢ | 26¢ | 1.03¢ | 27.03¢ | 24¢ | 1.03¢ | 25¢
Kentucky | 29.4¢ | 1.4¢ | 30.8¢ | 26.4¢ | 1.4¢ | 27.8¢ | 29.4¢ | 1.4¢ | 30.8¢
Louisiana | 20¢ | 0.125¢ | 20.125¢ | 20¢ | 0.125¢ | 20.125¢ | 20¢ | 0.125¢ | 20.1¢
Maine | 30¢ | 0¢ | 30¢ | 31.2¢ | 0¢ | 31.2¢ | 30¢ | 0¢ | 30¢
Maryland | 27¢ | 0¢ | 27¢ | 27.75¢ | 0¢ | 27.75¢ | 27¢ | 0¢ | 27¢
Massachusetts | 24¢ | 0¢ | 24¢ | 24¢ | 0¢ | 24¢ | 24¢ | 0¢ | 24¢
Michigan | 19¢ | 0¢ | 19¢ | 15¢ | 0¢ | 15¢ | 19¢ | 0¢ | 19¢
Minnesota | 28.5¢ | 0.1¢ | 28.6¢ | 28.5¢ | 0.1¢ | 28.6¢ | 28.5¢ | 0.1¢ | 28.6¢
Mississippi | 18¢ | 0.4¢ | 18.4¢ | 18¢ | 0.4¢ | 18.4¢ | 18¢ | 0.4¢ | 18.4¢
Missouri | 17¢ | 0.3¢ | 17.3¢ | 17¢ | 0.3¢ | 17.3¢ | 17¢ | 0.3¢ | 17.3¢
Montana | 27¢ | 0¢ | 27¢ | 27.75¢ | 0¢ | 27.75¢ | 27¢ | 0¢ | 27¢
Nebraska | 26.4¢ | 0.9¢ | 27.3¢ | 24.6¢ | 0.3¢ | 24.9¢ | 26.4¢ | 0.9¢ | 27.3¢
Nevada | 23¢ | 0.805¢ | 23.805¢ | 27¢ | 0.75¢ | 27.8¢ | 23¢ | 0.805¢ | 23.8¢
New Hampshire | 18¢ | 1.625¢ | 19.625¢ | 18¢ | 1.625¢ | 19.625¢ | 18¢ | 1.625¢ | 19.6¢
New Jersey | 10.5¢ | 4¢ | 14.5¢ | 13.5¢ | 4¢ | 17.5¢ | 10.5¢ | 4¢ | 14.5¢
New Mexico | 17¢ | 1.875¢ | 18.875¢ | 21¢ | 1.875¢ | 22.875¢ | 17¢ | 1.875¢ | 18.9¢
New York | 8¢ | 18.4¢ | 26.4¢ | 8¢ | 16.65¢ | 24.65¢ | 8¢ | 18.6¢ | 26.6¢
North Carolina | 37.5¢ | 0.25¢ | 37.75¢ | 37.5¢ | 0.25¢ | 37.75¢ | 37.5¢ | 0.25¢ | 37.8¢
North Dakota | 23¢ | 0¢ | 23¢ | 23¢ | 0¢ | 23¢ | 23¢ | 0¢ | 23¢
Ohio | 28¢ | 0¢ | 28¢ | 28¢ | 0¢ | 28¢ | 28¢ | 0¢ | 28¢
Oklahoma | 16¢ | 1¢ | 17¢ | 13¢ | 1¢ | 14¢ | 16¢ | 1¢ | 17¢
Oregon | 30¢ | 0¢ | 30¢ | 30¢ | 0¢ | 30¢ | 30¢ | 0¢ | 30¢
Pennsylvania | 40.7¢ | 0¢ | 40.7¢ | 51¢ | 0¢ | 51¢ | 40.7¢ | 19.2¢ | 59.9¢
Rhode Island | 32¢ | 1¢ | 33¢ | 32¢ | 1¢ | 33¢ | 32¢ | 1¢ | 33¢
South Carolina | 16¢ | 0.75¢ | 16.75¢ | 16¢ | 0.75¢ | 16.75¢ | 16¢ | 0.75¢ | 16.8¢
South Dakota | 22¢ | 2¢ | 24¢ | 22¢ | 2¢ | 24¢ | 22¢ | 2¢ | 24¢
Tennessee | 20¢ | 1.4¢ | 21.4¢ | 17¢ | 1.4¢ | 18.4¢ | 20¢ | 1.4¢ | 21.4¢
Texas | 20¢ | 0¢ | 20¢ | 20¢ | 0¢ | 20¢ | 20¢ | 0¢ | 20¢
Utah | 24.5¢ | 0¢ | 24.5¢ | 24.5¢ | 0¢ | 24.5¢ | 24.5¢ | 0¢ | 24.5¢
Vermont | 18.2¢ | 13.77¢ | 31.97¢ | 27¢ | 4¢ | 31¢ | 18.2¢ | 7.68¢ | 25.9¢
Virginia | 11.1¢ | 0¢ | 11.1¢ | 20.2¢ | 0¢ | 20.2¢ | 11.1¢ | 0¢ | 11.1¢
Washington | 37.5¢ | 0¢ | 37.5¢ | 37.5¢ | 0¢ | 37.5¢ | 37.5¢ | 0¢ | 37.5¢
West Virginia | 20.5¢ | 15.2¢ | 35.7¢ | 20.5¢ | 15.2¢ | 35.7¢ | 20.5¢ | 14.2¢ | 34.7¢
Wisconsin | 30.9¢ | 2¢ | 32.9¢ | 30.9¢ | 2¢ | 32.9¢ | 30.9¢ | 2¢ | 32.9¢
Wyoming | 23¢ | 1¢ | 24¢ | 23¢ | 1¢ | 24¢ | 23¢ | 1¢ | 24¢
Federal rate | 18.3¢ | 0.1¢ | 18.4¢ | 24.3¢ | 0.1¢ | 24.4¢ | 13¢ | 0.1¢ | 13.1¢
Note: For full annotations, see the source below.
Source: Tax Policy Center, "State Motor Fuel Tax Rates 2000-2011, 2013-2014," June 10, 2014

### Alcohol[edit]

The table below summarizes the excise tax rates for alcohol in all 50 states, as well as the District of Columbia. Different rates apply to different types of alcohol (i.e., liquor, wine and beer). In 2014, Washington levied the highest excise tax for liquor at $14.27 per gallon. For wine, Alaska levied the highest excise tax at $2.50 per gallon. Tennessee levied the highest excise tax for beer at $1.15 per gallon. The national medians for liquor, wine and beer were $3.75, $0.72 and $0.20 respectively.[8]

Federal excise tax rates on alcohol vary according to the alcohol type, proof and packaging unit. For complete details, see here.[9]

Alcohol excise tax rates, 2015 (in dollars per gallon)

State  | Liquor  | Wine  | Beer
Tax rate  | Does general sales tax apply?  | Tax rate  | Does general sales tax apply?  | Tax rate  | Does general sales tax apply?
Alabama | 1 | Yes | $1.70 | Yes | $0.53 | Yes
Alaska | $12.80 | N/A | $2.50 | N/A | $1.07 | N/A
Arizona | $3.00 | Yes | $0.84 | Yes | $0.16 | Yes
Arkansas | $2.50 | Yes | $0.75 | Yes | $0.23 | Yes
California | $3.30 | Yes | $0.20 | Yes | $0.20 | Yes
Colorado | $2.28 | Yes | $0.28 | Yes | $0.08 | Yes
Connecticut | $5.40 | Yes | $0.72 | Yes | $0.24 | Yes
Delaware | $3.75 | N/A | $0.97 | N/A | $0.16 | N/A
District of Columbia | $1.50 | \-- | $0.30 |  | $0.09 | Yes
Florida | $6.50 | Yes | $2.25 | Yes | $0.48 | Yes
Georgia | $3.79 | Yes | $1.51 | Yes | $0.32 | Yes
Hawaii | $5.98 | Yes | $1.38 | Yes | $0.93 | Yes
Idaho | 1 | Yes | $0.45 | Yes | $0.15 | Yes
Illinois | $8.55 | Yes | $1.39 | Yes | $0.23 | Yes
Indiana | $2.68 | Yes | $0.47 | Yes | $0.12 | Yes
Iowa | 1 | Yes | $1.75 | Yes | $0.19 | Yes
Kansas | $2.50 | \-- | $0.30 | \-- | $0.18 | \--
Kentucky | $1.92 | Yes | $0.50 | Yes | $0.08 | Yes*
Louisiana | $2.50 | Yes | $0.11 | Yes | $0.32 | Yes
Maine | 1 | Yes | $0.60 | Yes | $0.35 | Yes
Maryland | $1.50 | Yes | $0.40 | \-- | $0.09 | \--
Massachusetts | $4.05 | Yes | $0.55 | Yes | $0.11 | Yes
Michigan | 1 | Yes | $0.51 | Yes | $0.20 | Yes
Minnesota | $5.03 | No | $0.30 | \-- | $0.15 | \--
Mississippi | 1 | Yes | $0.35 | Yes | $0.43 | Yes
Missouri | $2.00 | Yes | $0.42 | Yes | $0.06 | Yes
Montana | 1 | N/A | $1.06 | N/A | $0.14 | N/A
Nebraska | $3.75 | Yes | $0.95 | Yes | $0.31 | Yes
Nevada | $3.60 | Yes | $0.70 | Yes | $0.16 | Yes
New Hampshire | 1 | N/A | 4 | N/A | $0.30 | N/A
New Jersey | $5.50 | Yes | $0.88 | Yes | $0.12 | Yes
New Mexico | $6.06 | Yes | $1.70 | Yes | $0.41 | Yes
New York | $6.44 | Yes | $0.30 | Yes | $0.14 | Yes
North Carolina | 1 | Yes 2 | $1.00 | Yes | $0.62 | Yes
North Dakota | $2.50 | \-- | $0.50 | \-- | $0.16 | \--
Ohio | 1 | Yes | $0.32 | Yes | $0.18 | Yes
Oklahoma | $5.56 | Yes | $0.72 | Yes | $0.40 | Yes
Oregon | 1 | N/A | $0.67 | N/A | $0.08 | N/A
Pennsylvania | 1 | Yes | 4 | Yes | $0.08 | Yes
Rhode Island | $5.40 | Yes | $1.40 | Yes | $0.11 | Yes
South Carolina | $2.72 | Yes | $0.90 | Yes | $0.77 | Yes
South Dakota | $3.93 | Yes | $0.93 | Yes | $0.27 | Yes
Tennessee | $4.40 | Yes | $1.21 | Yes | $1.15 | Yes
Texas | $2.40 | Yes | $0.20 | Yes | $0.20 | Yes
Utah | 1 | Yes | 4 | Yes | $0.41 | Yes
Vermont | 1 | No | $0.55 | Yes | $0.27 | Yes
Virginia | 1 | Yes | $1.51 | Yes | $0.26 | Yes
Washington | $14.27 | \-- | $0.87 | Yes | $0.26 | Yes
West Virginia | 1 | Yes | $1.00 | Yes | $0.18 | Yes
Wisconsin | $3.25 | Yes | $0.25 | Yes | $0.06 | Yes
Wyoming | 1 | Yes | 4 | Yes | $0.02 | Yes
1"In 17 states, the government directly controls the sales of distilled spirits. Revenue in these states is generated from various taxes, fees, price mark-ups, and net liquor profits."
2"General sales tax applies to on-premise sales only."
3"Washington privatized liquor sales effective June 1, 2012."
4"All wine sales are through state stores. Revenue in these states is generated from various taxes, fees, price mark-ups, and net profits."
Note: For full annotations, see the source below.
Source: Tax Policy Center, "Alcohol Rates, 2000-2010, 2013-2014," June 10, 2014

### Cigarettes[edit]

The table below summarizes the excise tax rates for cigarettes in all 50 states, as well as the District of Columbia. National rankings range from one, indicating the highest tax, to 51, indicating the lowest. In 2014, New York levied the highest excise tax for cigarettes at $4.35 per pack. Meanwhile, Missouri levied the lowest such tax at $0.17 per pack. The national median cigarette excise tax in 2014 was $1.36 per pack.[10]

The federal government also levies an excise tax of $1.01 per pack. For more information, see here.[9]

State cigarette taxes, 2015 (in cents per pack)

State  | Tax rate  | National ranking
Alabama | 42.5¢ | 47
Alaska | 200¢ | 12
Arizona | 200¢ | 12
Arkansas | 115¢ | 30
California | 87¢ | 33
Colorado | 84¢ | 34
Connecticut | 340¢ | 4
District of Columbia | 250¢ | 11
Delaware | 160¢ | 22
Florida | 133.9¢ | 27
Georgia | 37¢ | 48
Hawaii | 320¢ | 5
Idaho | 57¢ | 42
Illinois | 198¢ | 17
Indiana | 99.5¢ | 32
Iowa | 136¢ | 26
Kansas | 79¢ | 36
Kentucky | 60¢ | 40
Louisiana | 36¢ | 49
Maine | 200¢ | 12
Maryland | 200¢ | 12
Massachusetts | 351¢ | 2
Michigan | 200¢ | 12
Minnesota | 283¢ | 7
Mississippi | 68¢ | 37
Missouri | 17¢ | 51
Montana | 170¢ | 19
Nebraska | 64¢ | 38
Nevada | 80¢ | 35
New Hampshire | 178¢ | 18
New Jersey | 270¢ | 8
New Mexico | 166¢ | 21
New York | 435¢ | 1
North Carolina | 45¢ | 45
North Dakota | 44¢ | 46
Ohio | 125¢ | 29
Oklahoma | 103¢ | 31
Oregon | 131¢ | 28
Pennsylvania | 160¢ | 22
Rhode Island | 350¢ | 3
South Carolina | 57¢ | 42
South Dakota | 153¢ | 24
Tennessee | 62¢ | 39
Texas | 141¢ | 25
Utah | 170¢ | 19
Vermont | 262¢ | 9
Virginia | 30¢ | 50
Washington | 302.5¢ | 6
West Virginia | 55¢ | 44
Wisconsin | 252¢ | 10
Wyoming | 60¢ | 40
Note: For full annotations, see the source below.
Source: Tax Policy Center, "State Cigarette Taxes, 2014," April 17, 2014

## See also[edit]

* Taxes on the ballot
* Sales tax
* Personal income tax
* Corporate income tax
* Property tax
* Estate and inheritance taxes

## External links[edit]

* Search Google News for this topic
* Tax Policy Center
* Federation of Tax Administrators
* Tax Foundation

## Footnotes[edit]

1. ↑ 1.0 1.1 1.2 Tax Policy Center, "Excise taxes," accessed October 20, 2014
2. ↑ 2.0 2.1 2.2 Investopedia, "Excise Tax," accessed October 20, 2014
3. ↑ 3.0 3.1 3.2 3.3 3.4 Tax Foundation, "Excise Taxes," accessed October 20, 2014
4. ↑ 4.0 4.1 4.2 Internal Revenue Service, "Excise Tax," accessed October 20, 2014
5. ↑ Tax Policy Center, "Type of Tax as a Share of Federal Revenues, 1934 - 2011," accessed October 20, 2014
6. ↑ 6.0 6.1 Brunori, D. (2011). State Tax Policy: A Political Perspective. Washington, D.C.: The Urban Institute Press
7. ↑ 7.0 7.1 Tax Policy Center, "State Motor Fuel Tax Rates 2000-2011, 2013-2015," accessed September 30, 2015 Cite error: Invalid `<ref>` tag; name "fuel" defined multiple times with different content
8. ↑ 8.0 8.1 Tax Policy Center, "Alcohol Rates, 2000-2010, 2013-2015," accessed September 30, 2015 Cite error: Invalid `<ref>` tag; name "alcohol" defined multiple times with different content
9. ↑ 9.0 9.1 9.2 United States Department of the Treasury - Alcohol and Tobacco Tax and Trade Bureau, "Tax and Fee Rates," accessed October 21, 2014
10. ↑ 10.0 10.1 Tax Policy Center, "State Cigarette Taxes, 2015," accessed September 30, 2015 Cite error: Invalid `<ref>` tag; name "cigarettes" defined multiple times with different content
11. ↑ CSP Net, "Obama proposes cigarette tax increase," accessed October 9, 2015

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