Arizona Tobacco Sales Taxes 2018 Arizona: Tobacco Excise Taxes

Arizona:

Arizona Cigarette and Tobacco Excise Taxes

Total Arizona Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$2.00 / pack $6.92 / pack 15th / 51

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


Arizona Tobacco Sales Taxes 2018 Current Arizona Tobacco Excise Tax Rates

Arizona has relatively high taxes on cigarettes compared to other states in the United States

The primary excise taxes on tobacco in Arizona 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 per pack containing 20 cigarettes and products containing tobacco other than cigarettes (snuff and smoking tobacco) have a tax of 22.3 cents per ounce, 5.5 cents per ounce of cavendish, plug or twist, 44.1 cents per 20 small cigars and 5 cents each for regular sized cigars.


Arizona cigarette sales tax rate

Arizona Cigarette Tax - $2.00 / pack

In Arizona, cigarettes are subject to a state excise tax of $2.00 per pack of 20. Cigarettes are also subject to Arizona sales tax of approximately $0.37 per pack, which adds up to a total tax per pack of $2.37. Arizona's cigarette excise tax rate has not been changed in over a decade.

The average cost of a pack of cigarettes in Arizona is $6.92, which is the 15th highest in the United States.


Arizona Cigars sales tax rate

Arizona Cigars Tax - 22.01¢-$2.18 / 10 cigars

In Arizona, cigars are subject to a state excise tax of 22.01¢-$2.18 / 10 cigars as well as federal excise taxes (listed below).


Arizona Tobacco/Snuff sales tax rate

Arizona Tobacco/Snuff Tax - 22.3¢ / Ounce

In Arizona, tobacco/snuff are subject to a state excise tax of 22.3¢ / ounce as well as federal excise taxes (listed below).


Payment of Arizona 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 20th day of each month.


Federal Tobacco Sales Taxes 2018 Federal Tobacco Excise Taxes

The price of all tobacco products sold in Arizona 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.



  Back to Arizona Sales Tax Handbook Top
** This Document Provided By SalesTaxHandbook **
Source: http://www.salestaxhandbook.com/arizona/tobacco