New Hampshire Tobacco Sales Taxes 2017 New Hampshire: Tobacco Excise Taxes

New Hampshire:

New Hampshire Cigarette and Tobacco Excise Taxes

Total New Hampshire Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$1.78 / pack $5.81 / pack 27th / 51

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


  • Other New Hampshire Excise Taxes:
  • Alcohol
  • Tobacco
  • Fuel

New Hampshire Tobacco Sales Taxes 2017 Current New Hampshire Tobacco Excise Tax Rates

New Hampshire has relatively high taxes on cigarettes compared to other states in the United States

The primary excise taxes on tobacco in New Hampshire are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is 8.9 cents per cigarette and other tobacco products are taxed at 65.03% of their wholesale price.


New Hampshire cigarette sales tax rate

New Hampshire Cigarette Tax - $1.78 / pack

In New Hampshire, cigarettes are subject to a state excise tax of $1.78 per pack of 20. There is no sales tax on cigarettes in New Hampshire, so only the state and federal excise taxes apply.

The average cost of a pack of cigarettes in New Hampshire is $5.81, which is the 27th highest in the United States.


New Hampshire Other Tobacco Products sales tax rate

New Hampshire Other Tobacco Products Tax - 48% / Wholesale Price

In New Hampshire, other tobacco products are subject to a state excise tax of 48% / wholesale price as well as federal excise taxes (listed below).


Payment of New Hampshire 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 are due on the 30th of the next month and taxes on tobacco products are due on the 15th of the next month.


Federal Tobacco Sales Taxes 2017 Federal Tobacco Excise Taxes

The price of all tobacco products sold in New Hampshire 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/new-hampshire/tobacco