Florida Tobacco Sales Taxes 2017 Florida: Tobacco Excise Taxes

Florida:

Florida Cigarette and Tobacco Excise Taxes

Total Florida Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$1.34 / pack $5.50 / pack 33rd / 51

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


Florida Tobacco Sales Taxes 2017 Current Florida Tobacco Excise Tax Rates

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

The primary excise taxes on tobacco in Florida are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is 33.9 cents per cigarette if 1,000 cigarettes weigh no more than 3 pounds, 67.8 cents per cigarette if weighing more than 3 pounds per 1,000 cigarettes and the cigarettes are shorter than 6 inches long and other surcharges relative to the weight and length of the cigarettes. A tax on all other tobacco products of 25% of wholesale price and a surcharge of 60% of wholesale price to both those who distribute and buy tobacco products.


Florida cigarette sales tax rate

Florida Cigarette Tax - $1.34 / pack

In Florida, cigarettes are subject to a state excise tax of $1.34 per pack of 20. Cigarettes are also subject to Florida sales tax of approximately $0.31 per pack, which adds up to a total tax per pack of $1.65.

The average cost of a pack of cigarettes in Florida is $5.50, which is the 33rd highest in the United States.


Florida Tobacco/Snuff sales tax rate

Florida Tobacco/Snuff Tax - 85% / Wholesale Price

In Florida, tobacco/snuff are subject to a state excise tax of 85% / wholesale price as well as federal excise taxes (listed below).

Florida's rate includes a 60% surtax.


Payment of Florida 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 10th day of the next month for all tobacco products.


Federal Tobacco Sales Taxes 2017 Federal Tobacco Excise Taxes

The price of all tobacco products sold in Florida 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/florida/tobacco