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