District Of Columbia: Tobacco Excise Taxes
District Of Columbia Cigarette and Tobacco Excise Taxes
|Total District Of Columbia Cigarette Taxes||Average Cost Per Pack||Ranking (Highest to Lowest)|
|$2.50 / pack||$7.30 / pack||14th / 51|
In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the District Of Columbia and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.
Current District Of Columbia Tobacco Excise Tax Rates
The primary excise taxes on tobacco in District Of Columbia are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is $2.50 per pack containing 20 cigarettes and a possible surtax that will be different depending on where tobacco products are bought (all tobacco products including cigarettes). In DC, sales tax is applied to cigarettes at a wholesale level, not at the consumer level.
District Of Columbia Cigarette Tax - $2.50 / pack
In District Of Columbia, cigarettes are subject to a state excise tax of $2.50 per pack of 20. Cigarettes are also subject to District Of Columbia sales tax of approximately $0.41 per pack, which adds up to a total tax per pack of $2.91.
The average cost of a pack of cigarettes in District Of Columbia is $7.30, which is the 14th highest in the United States.
District Of Columbia Other Tobacco Products Tax - 67% / Wholesale Price
In District Of Columbia, other tobacco products are subject to a state excise tax of 67% / wholesale price as well as federal excise taxes (listed below).
The general tobacco tax also applies to vaping and e-cigarette products. Tax rates are updated yearly on October 1st.
District Of Columbia Medical Marijuana Tax - 5.75%
Medical marijuana is legal in District Of Columbia, and is subject to state taxes. There are no federal excise taxes collected on marijuana, since it is still seen as illegal under Federal laws.
Currently, medical marijuana is subject to a District Of Columbia cannabis sales tax of 5.75%.
There is no state excise tax on medical marijuana paid by the consumer.
District Of Columbia Recreational Marijuana Tax - 5.75%
Recreational marijuana is legal in District Of Columbia, and is subject to state taxes. There are no federal excise taxes collected on marijuana, since it is still seen as illegal under Federal laws.
Currently, recreational marijuana is subject to a District Of Columbia cannabis sales tax of 5.75%.
There is no state excise tax on recreational marijuana paid by the consumer.
Payment of District Of Columbia Tobacco Excise Taxes
Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price. Sales reports and payments are due on the 25th day of the next month for cigarettes and the 21st day after each quarter (January, April, July, October).
Federal Tobacco Excise Taxes
The price of all tobacco products sold in District Of Columbia also includes Federal Tobacco excise taxes, which are collected from the manufacturer by the Tobacco and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the product's price. Federal excise tax rates on tobacco products are as follows:
Cigars and Cigarettes
|Small Cigarettes||$50.33 per 1,000 cigarettes, or $1.01 per pack of 20|
|Large Cigarettes||$105.69 per 1,000 cigarettes, or $2.11 per pack of 20|
|Small Cigars||$50.33 per 1,000 cigars, or $1.01 per pack of 20|
|Large Cigars||52.75% of sales price but not to exceed $402.60 per 1,000 cigars, or $0.4026 maximum each|
Other Tobacco Products
|Pipe Tobacco||$2.8311 per pound, or $0.1769 per one-ounce tin|
|Chewing Tobacco||$0.5033 per pound, or $0.0315 per one-ounce tin|
|Snuff||$1.51 per pound, or $0.0944 per one-ounce tin|
|Roll-your-own Tobacco||$24.78 per pound, or $1.5488 per one-ounce tin|
There are also federal excise taxes on cigarette rolling paper and cigarette tubes.
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