Alabama Tobacco Sales Taxes 2019 Alabama: Tobacco Excise Taxes

Alabama:

Alabama Cigarette and Tobacco Excise Taxes

Total Alabama Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$0.68 / pack $5.37 / pack 37th / 51

In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Alabama and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.


Alabama Tobacco Sales Taxes 2019 Current Alabama Tobacco Excise Tax Rates

Alabama has average taxes on cigarettes compared to other states in the United States

The primary excise taxes on tobacco in Alabama are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is 42.5 cents per pack containing 20 cigarettes, 4.05 cents per cigar, cheroot and stogy, 0.04 cents per 10 small cigars and 1.5 cents per filtered cigar. There is also a tax on smoking tobacco packages of 4-21 cents based upon the weight of the package and 1.5 cents per ounce of chewing tobacco. Unlike most other states, Alabama does not apply state sales tax to that portion of retail cigarette prices that represents the state?s cigarette excise tax. Alabama has almost 400 cities and counties which collect their own local excise taxes on cigarettes in addition to the state's excise tax.


Alabama cigarette sales tax rate

Alabama Cigarette Tax - $0.68 / pack

In Alabama, cigarettes are subject to a state excise tax of $0.68 per pack of 20. Cigarettes are also subject to Alabama sales tax of approximately $0.18 per pack, which adds up to a total tax per pack of $0.86.

The average cost of a pack of cigarettes in Alabama is $5.37, which is the 37th highest in the United States.


Alabama Cigars sales tax rate

Alabama Cigars Tax - 3.0¢-40.5¢ / 10 cigars

In Alabama, cigars are subject to a state excise tax of 3.0¢-40.5¢ / 10 cigars as well as federal excise taxes (listed below).

Alabama's cigar tax rate rises with the retail price; the rate on smoking tobacco and snuff depends on package weight.


Alabama Tobacco/Snuff sales tax rate

Alabama Tobacco/Snuff Tax - 2¢-8¢ / Ounce

In Alabama, tobacco/snuff are subject to a state excise tax of 2¢-8¢ / ounce as well as federal excise taxes (listed below).


Payment of Alabama 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 are due on the 20th of each month while use tax is due the 10th of each month.


Federal Tobacco Sales Taxes 2019 Federal Tobacco Excise Taxes

The price of all tobacco products sold in Alabama 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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Source: http://www.salestaxhandbook.com/alabama/tobacco