Florida: Tobacco Excise Taxes
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.
Current Florida Tobacco Excise Tax Rates
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 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 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.
Florida Medical Marijuana Tax - 0.00%
Medical marijuana is legal in Florida, 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, the Florida sales tax does not apply to medical marijuana
There is no state excise tax on medical marijuana paid by the consumer.
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 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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