Maine: Tobacco Excise Taxes
Maine Cigarette and Tobacco Excise Taxes
| Total Maine Cigarette Taxes | Average Cost Per Pack | Ranking (Highest to Lowest) |
|---|---|---|
| $2.00 / pack | $6.62 / pack | 16th / 51 |
In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Maine and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.
Current Maine Tobacco Excise Tax Rates
The primary excise taxes on tobacco in Maine 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 of 20 cigarettes, $2.02 per ounce (or less if package is less than an ounce) for smokeless tobacco, 20% tax of wholesale price for all other smoking tobacco.
Maine Cigarette Tax - $2.00 / pack
In Maine, cigarettes are subject to a state excise tax of $2.00 per pack of 20. Cigarettes are also subject to Maine sales tax of approximately $0.35 per pack, which adds up to a total tax per pack of $2.35. Maine's cigarette excise tax rate has not been changed in over a decade.
The average cost of a pack of cigarettes in Maine is $6.62, which is the 16th highest in the United States.
Maine Chewing Tobacco/Snuff Tax - $2.02 / Ounce
In Maine, chewing tobacco/snuff are subject to a state excise tax of $2.02 / ounce as well as federal excise taxes (listed below).
Maine Recreational Marjiuana Tax - 10% / Retail Price
In Maine, recreational marjiuana are subject to a state excise tax of 10% / retail price as well as federal excise taxes (listed below).
Maine collects a 10% sales tax on the gross receipts from marijuana sales at the point of sale.
Maine Smoking Tobacco/Cigars Tax - 20% / Wholesale Price
In Maine, smoking tobacco/cigars are subject to a state excise tax of 20% / wholesale price as well as federal excise taxes (listed below).
Maine Medical Marijuana Tax - 5.50%
Medical marijuana is legal in Maine, 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 a Maine cannabis sales tax of 5.50%.
There is no state excise tax on medical marijuana paid by the consumer.
Maine imposes excise taxes on various forms of marijuana being transferred between licensees in the state such as cultivators, dispensaries and wholesalers.
Cultivators will pay a $335 per pound excise tax on flowers and mature plants and a $94 per pound tax on trim. Immature plants and seedlings will also be taxed at the rate of $1.50. Seeds will incur a 30 cent per seed excise tax. All must be paid monthly.
Maine Recreational Marijuana Tax - 10.00%
Recreational marijuana is legal in Maine, 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 a Maine cannabis sales tax of 10%.
There is no state excise tax on recreational marijuana paid by the consumer.
Payment of Maine 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 last day of each month.
Federal Tobacco Excise Taxes
The price of all tobacco products sold in Maine 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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