Alabama: Tobacco Excise Taxes
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.
Current Alabama Tobacco Excise Tax Rates
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 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 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 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).
Alabama Medical Marijuana Tax - 18.00%
Medical marijuana is legal in Alabama, 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 an Alabama cannabis sales tax of 9.00%.
Medical marijuana is subject to a state cannabis excise tax of 9.00%.
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 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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