North Dakota: Tobacco Excise Taxes
North Dakota Cigarette and Tobacco Excise Taxes
| Total North Dakota Cigarette Taxes | Average Cost Per Pack | Ranking (Highest to Lowest) |
|---|---|---|
| $0.44 / pack | $4.82 / pack | 49th / 51 |
In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the North Dakota and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.
Current North Dakota Tobacco Excise Tax Rates
The primary excise taxes on tobacco in North Dakota are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is 44 or 45 cents per pack of 20 cigarettes, cigar and pipe tobacco are taxed at 28% of the wholesale price, snuff tax of 60 cents per ounce and 16 cents per ounce of chewing tobacco tax.
North Dakota Cigarette Tax - $0.44 / pack
In North Dakota, cigarettes are subject to a state excise tax of $0.44 per pack of 20. Cigarettes are also subject to North Dakota sales tax of approximately $0.23 per pack, which adds up to a total tax per pack of $0.67. North Dakota's cigarette excise tax rate has not been changed in over a decade.
The average cost of a pack of cigarettes in North Dakota is $4.82, which is the 49th highest in the United States.
North Dakota Chew Tobacco & Snuff Tax - 16¢ - 60¢ / Ounce
In North Dakota, chew tobacco & snuff are subject to a state excise tax of 16¢ - 60¢ / ounce as well as federal excise taxes (listed below).
North Dakota Cigars & Tobacco Tax - 28% / Wholesale Price
In North Dakota, cigars & tobacco are subject to a state excise tax of 28% / wholesale price as well as federal excise taxes (listed below).
North Dakota Medical Marijuana Tax - 5.00%
Medical marijuana is legal in North Dakota, 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 North Dakota cannabis sales tax of 5.00%.
There is no state excise tax on medical marijuana paid by the consumer.
Payment of North Dakota 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 15th of each month.
Federal Tobacco Excise Taxes
The price of all tobacco products sold in North Dakota 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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