Indiana: Tobacco Excise Taxes
Indiana Cigarette and Tobacco Excise Taxes
|Total Indiana Cigarette Taxes||Average Cost Per Pack||Ranking (Highest to Lowest)|
|$1.00 / pack||$5.56 / pack||29th / 51|
In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Indiana and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.
Current Indiana Tobacco Excise Tax Rates
The primary excise taxes on tobacco in Indiana are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is based upon the size and weight of the cigarettes and varies from 99.5 cents per pack of 20 cigarettes to $1.32 per pack of cigarettes, cigarette papers are taxed at 0.5 cents for 50 or less papers, 1 cent for 100 papers, and 0.5 cents per every 50 papers over 100 papers, a 1 cent per 50 tubes tax and a 24% of wholesale tax on tobacco products.
Indiana Cigarette Tax - $1.00 / pack
In Indiana, cigarettes are subject to a state excise tax of $1.00 per pack of 20. Cigarettes are also subject to Indiana sales tax of approximately $0.36 per pack, which adds up to a total tax per pack of $1.36.
The average cost of a pack of cigarettes in Indiana is $5.56, which is the 29th highest in the United States.
Indiana Other Tobacco Products Tax - 24% / Wholesale Price
In Indiana, other tobacco products are subject to a state excise tax of 24% / wholesale price as well as federal excise taxes (listed below).
Payment of Indiana 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 of cigarettes and other tobacco products are due on the 15th day of the next month.
Federal Tobacco Excise Taxes
The price of all tobacco products sold in Indiana 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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