Arizona: Tobacco Excise Taxes
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.
Current Arizona Tobacco Excise Tax Rates
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 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 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 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).
Arizona Medical Marijuana Tax - 5.60%
Medical marijuana is legal in Arizona, 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 Arizona cannabis sales tax of 5.60%.
There is no state excise tax on medical marijuana paid by the consumer.
Arizona Recreational Marijuana Tax - 21.60%
Recreational marijuana is legal in Arizona, 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 an Arizona cannabis sales tax of 5.60%.
Recreational marijuana is subject to a state excise tax of 16%.
A special excise tax, the Marijuana Excise Tax (MET), applies to recreational marijuana, per A.R.S. ยง 42-5452(A). This excise tax is in addition to the Arizona transaction privilege tax (sales tax) that is assessed by the state and city/county, which varies.
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 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.
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