Arkansas Tobacco Sales Taxes 2024 Arkansas: Tobacco Excise Taxes


Arkansas Cigarette and Tobacco Excise Taxes

Total Arkansas Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$1.15 / pack $5.49 / pack 34th / 51

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

Arkansas Tobacco Sales Taxes 2024 Current Arkansas Tobacco Excise Tax Rates

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

The primary excise taxes on tobacco in Arkansas are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is $1.15 per pack containing 20 cigarettes and may be lower depending on the city purchased in, tobacco products are taxed at 68% of the manufacturer's selling price, and cigarette papers are taxed at 25 cents per 32 sheets.

Arkansas cigarette sales tax rate

Arkansas Cigarette Tax - $1.15 / pack

In Arkansas, cigarettes are subject to a state excise tax of $1.15 per pack of 20. Cigarettes are also subject to Arkansas sales tax of approximately $0.34 per pack, which adds up to a total tax per pack of $1.49.

The average cost of a pack of cigarettes in Arkansas is $5.49, which is the 34th highest in the United States.

Arkansas Other Tobacco Products sales tax rate

Arkansas Other Tobacco Products Tax - 68% / Manufacturer's Price

In Arkansas, other tobacco products are subject to a state excise tax of 68% / manufacturer's price as well as federal excise taxes (listed below).

Arkansas legal marijuana / pot sales tax rate

Arkansas Medical Marijuana Tax - 10.50%

Medical marijuana is legal in Arkansas, 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 Arkansas cannabis sales tax of 6.50%.

Medical marijuana is subject to a state cannabis excise tax of 4%.

Payment of Arkansas 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 15th day of each month.

Federal Tobacco Sales Taxes 2024 Federal Tobacco Excise Taxes

The price of all tobacco products sold in Arkansas 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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