FAQs - Other Tobacco Products

What is the tax rate?

Beginning with invoices dated on or after October 1, 2013, the tax rate for little cigars is 37 percent of the wholesale price. For all other tobacco products, the tax rate is 17 percent of the wholesale price. “Wholesale price” means the invoice price, including all federal excise taxes, at which the manufacturer of the tobacco product sells the tobacco product to unaffiliated distributors, excluding any discounts based on the method of payment of the invoice or on time of payment of the invoice.  If the taxpayer buys from other than a manufacturer, “wholesale price” means the invoice price, including all federal excise taxes and excluding any discounts based on the method of payment of the invoice or on time of payment of the invoice.