
Although the percentage of U.S. adult smokers has declined in recent years, states still rake in enormous revenues from cigarette sales. According to SmokeFree.gov, the average retail cost of a pack of cigarettes now stands at $6.28 — with a good portion of that amount accounted for by state taxes.
Tax rates vary considerably from state to state. New York slaps a state excise tax of $4.35 on each pack, pushing the retail price of 20 cigarettes in the Empire State to $10.45 — the highest in the nation, per the Sales Tax Handbook. But everything tends to cost more in New York. (You may be surprised at how much income it takes to be considered middle class in every state.)
Connecticut, where the cost of living is lower, also charges smokers $4.35 per pack in taxes. Looking for a cheaper tobacco hit? Missouri charges only $0.17, which means you’ll pay the lowest total retail price in the U.S. — $4.38 a pack. (These are the states where Americans are paying the most tax.)
Click here to see states with the highest cigarette taxes.
As long as people light up, states will continue to fill their coffers with money generated from the taxes. The good news for the health of the nation, if not necessarily for the wealth of the states, is that as of 2019, the number of smokers in the country stood at 34.1 million, or about 14 percent of adults 18 and older. That represents a decline of 20.9 percent from 2005, according to the CDC.
The hefty price tag of a pack might be one reason for the decrease. The Cancer Action Network estimates that a 10% percent price increase in the cost of a pack of cigarettes correlates to a 2% reduction in adult smoking rates. The rate plunges even more for young adults (ages 18 to 24), to 3.25%. “States that have a higher starting pack price will actually see a larger percentage decline in smoking rates compared to states with lower starting pack prices,” the organization says.
To identify the states with the highest cigarette taxes, 24/7 Wall St. reviewed the Tax Foundation’s Facts and Figures dataset for 2021. Each state’s percentage of residents who smoke is from the 2021 County Health Rankings, a collaboration between the University of Wisconsin Population Health Institute and the Robert Wood Johnson Foundation.

50. Missouri
> State cigarette excise tax: $0.17 per pack
> Residents who smoke: 20.8% — 11th highest
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49. Georgia
> State cigarette excise tax: $0.37 per pack
> Residents who smoke: 17.5% — 21st highest

48. North Dakota
> State cigarette excise tax: $0.44 per pack
> Residents who smoke: 18.3% — 18th highest

47. North Carolina
> State cigarette excise tax: $0.45 per pack
> Residents who smoke: 17.2% — 24th highest
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45. South Carolina
> State cigarette excise tax: $0.57 per pack
> Residents who smoke: 18.8% — 15th highest

45. Idaho
> State cigarette excise tax: $0.57 per pack
> Residents who smoke: 14.3% — 10th lowest
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43. Wyoming
> State cigarette excise tax: $0.60 per pack
> Residents who smoke: 18.7% — 17th highest

43. Virginia
> State cigarette excise tax: $0.60 per pack
> Residents who smoke: 16.4% — 23rd lowest

42. Tennessee
> State cigarette excise tax: $0.62 per pack
> Residents who smoke: 22.6% — 4th highest
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41. Nebraska
> State cigarette excise tax: $0.64 per pack
> Residents who smoke: 15.4% — 14th lowest

40. Alabama
> State cigarette excise tax: $0.68 per pack
> Residents who smoke: 20.9% — 10th highest
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39. Mississippi
> State cigarette excise tax: $0.68 per pack
> Residents who smoke: 22.2% — 6th highest

38. Indiana
> State cigarette excise tax: $1.00 per pack
> Residents who smoke: 21.8% — 7th highest

37. Louisiana
> State cigarette excise tax: $1.08 per pack
> Residents who smoke: 23.1% — 3rd highest
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36. Kentucky
> State cigarette excise tax: $1.10 per pack
> Residents who smoke: 24.6% — 2nd highest

35. Arkansas
> State cigarette excise tax: $1.15 per pack
> Residents who smoke: 22.3% — 5th highest
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34. West Virginia
> State cigarette excise tax: $1.20 per pack
> Residents who smoke: 26.0% — the highest

33. Kansas
> State cigarette excise tax: $1.29 per pack
> Residents who smoke: 17.4% — 22nd highest

32. Oregon
> State cigarette excise tax: $1.33 per pack
> Residents who smoke: 16.1% — 21st lowest
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31. Florida
> State cigarette excise tax: $1.34 per pack
> Residents who smoke: 16.1% — 22nd lowest

30. Iowa
> State cigarette excise tax: $1.36 per pack
> Residents who smoke: 17.1% — 25th lowest
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29. Texas
> State cigarette excise tax: $1.41 per pack
> Residents who smoke: 15.7% — 18th lowest

28. South Dakota
> State cigarette excise tax: $1.53 per pack
> Residents who smoke: 19.3% — 14th highest

27. Ohio
> State cigarette excise tax: $1.60 per pack
> Residents who smoke: 21.1% — 8th highest
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25. Montana
> State cigarette excise tax: $1.70 per pack
> Residents who smoke: 17.2% — 25th highest

25. Utah
> State cigarette excise tax: $1.70 per pack
> Residents who smoke: 8.9% — the lowest
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24. New Hampshire
> State cigarette excise tax: $1.78 per pack
> Residents who smoke: 15.7% — 17th lowest

23. Nevada
> State cigarette excise tax: $1.80 per pack
> Residents who smoke: 17.6% — 19th highest

22. Colorado
> State cigarette excise tax: $1.94 per pack
> Residents who smoke: 14.6% — 12th lowest
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16. Alaska
> State cigarette excise tax: $2.00 per pack
> Residents who smoke: 21.0% — 9th highest

16. Arizona
> State cigarette excise tax: $2.00 per pack
> Residents who smoke: 15.6% — 16th lowest
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16. New Mexico
> State cigarette excise tax: $2.00 per pack
> Residents who smoke: 17.5% — 20th highest

16. Michigan
> State cigarette excise tax: $2.00 per pack
> Residents who smoke: 19.3% — 13th highest

16. Maine
> State cigarette excise tax: $2.00 per pack
> Residents who smoke: 17.3% — 23rd highest
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16. Maryland
> State cigarette excise tax: $2.00 per pack
> Residents who smoke: 13.8% — 8th lowest

15. Oklahoma
> State cigarette excise tax: $2.03 per pack
> Residents who smoke: 20.1% — 12th highest
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14. Delaware
> State cigarette excise tax: $2.10 per pack
> Residents who smoke: 17.0% — 24th lowest

13. Wisconsin
> State cigarette excise tax: $2.52 per pack
> Residents who smoke: 16.0% — 20th lowest

12. Pennsylvania
> State cigarette excise tax: $2.60 per pack
> Residents who smoke: 18.7% — 16th highest
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11. New Jersey
> State cigarette excise tax: $2.70 per pack
> Residents who smoke: 13.7% — 7th lowest

10. California
> State cigarette excise tax: $2.87 per pack
> Residents who smoke: 11.3% — 2nd lowest
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9. Illinois
> State cigarette excise tax: $2.98 per pack
> Residents who smoke: 15.5% — 15th lowest

8. Washington
> State cigarette excise tax: $3.03 per pack
> Residents who smoke: 13.5% — 5th lowest

7. Vermont
> State cigarette excise tax: $3.08 per pack
> Residents who smoke: 15.8% — 19th lowest
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6. Hawaii
> State cigarette excise tax: $3.20 per pack
> Residents who smoke: 12.8% — 4th lowest

5. Massachusetts
> State cigarette excise tax: $3.51 per pack
> Residents who smoke: 13.7% — 6th lowest
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4. Minnesota
> State cigarette excise tax: $3.65 per pack
> Residents who smoke: 14.5% — 11th lowest

3. Rhode Island
> State cigarette excise tax: $4.25 per pack
> Residents who smoke: 14.9% — 13th lowest

1. Connecticut
> State cigarette excise tax: $4.35 per pack
> Residents who smoke: 12.7% — 3rd lowest
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1. New York
> State cigarette excise tax: $4.35 per pack
> Residents who smoke: 14.1% — 9th lowest
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