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Cigarette and Tobacco Tax Rate Increase Effective July 1, 2009
Legislation passed during the General Assembly's 2009 session has increased the state's cigarette and tobacco taxes. The schedule below lists the various products, their current rates and the new rates which are effective July 1, 2009.
Product |
Current Rates |
Effective July 1, 2009 |
Cigarettes Packs of 20 |
$1.99 |
$2.24 |
Cigarettes Packs of 25 |
$2.4875 |
$2.80 |
Little Cigars Pack of 20 |
$1.99 |
$2.24 |
Little Cigars Pack of 25 |
$2.4875 |
$2.80 |
Roll-your-own 6oz* |
$6.63 |
$7.47 |
Snuff 1oz |
$1.66 |
$1.66 |
Other (chewing,cigars, pipe) |
41% of wholesale |
92% of wholesale |
New Smokeless Tobacco Products** |
Not Applicable |
$1.99 per unit |
*The roll-your-own (RYO) tax rate is based on the premise that .09 ounces is equivalent to a cigarette.
| **New Smokeless Tobacco Products - a unit is any package of 1.2 oz or less. Defined as any tobacco product with less than 45% moisture content. |
Floor Stock Tax
Wholesalers and Retailers are required to complete an inventory of cigarettes, little cigars and roll-your-own tobacco on hand as of July 1, 2009. Please complete the appropriate form and submit the return and the tax due on or before July 25, 2009.
If you have further questions or need additional information, please call the Miscellaneous Tax Division at (802) 828-2551 option #4.
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