Kentucky: Tobacco Excise Taxes
Kentucky Cigarette and Tobacco Excise Taxes
| Total Kentucky Cigarette Taxes | Average Cost Per Pack | Ranking (Highest to Lowest) |
|---|---|---|
| $1.10 / pack | $5.36 / pack | 48th / 51 |
In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Kentucky and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.
Current Kentucky Tobacco Excise Tax Rates
The primary excise taxes on tobacco in Kentucky are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is 60 cents per pack of 20 cigarettes, 15% of distributor price is tax on tobacco products (besides snuff and chewing tobacco), snuff is taxed at 19 cents per ounce and a half and chewing tobacco is taxed at 19 cents per unit and 40 cents per half pound unit or 65 cents per pound.
Kentucky Cigarette Tax - $1.10 / pack
In Kentucky, cigarettes are subject to a state excise tax of $1.10 per pack of 20. Cigarettes are also subject to Kentucky sales tax of approximately $0.32 per pack, which adds up to a total tax per pack of $1.42.
The average cost of a pack of cigarettes in Kentucky is $5.36, which is the 48th highest in the United States.
Kentucky Other Tobacco Products Tax - 15% / Wholesale Price
In Kentucky, other tobacco products are subject to a state excise tax of 15% / wholesale price as well as federal excise taxes (listed below).
The tax on Snuff per ounce is $0.19
Payment of Kentucky 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 of cigarettes and tobacco products are due on the 20th day of each month.
Federal Tobacco Excise Taxes
The price of all tobacco products sold in Kentucky 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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