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state and territory tax rates (as of January 6, 2026): [29] [30] [31] [32] The above table does not include the federal excise tax on cigarettes of $1.01 per pack, cigarette taxes levied by individual municipalities (such as New York City, Chicago, and Anchorage), or sales taxes levied in addition to the retail price and excise taxes

Minnesota and Washington impose the heaviest wholesale tax of 95 percent, followed closely by Vermont at 92 percent, while the least burdensome wholesale taxes are levied on open systems by Georgia at 7 percent and New Hampshire at 8 percent

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