North Dakota Tobacco Sales Taxes 2019 North Dakota: Tobacco Excise Taxes

North Dakota:

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.


  • Other North Dakota Excise Taxes:
  • Alcohol
  • Tobacco
  • Fuel

North Dakota Tobacco Sales Taxes 2019 Current North Dakota Tobacco Excise Tax Rates

North Dakota has some of the lowest taxes on cigarettes in the United States

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 sales tax rate

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 sales tax rate

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 sales tax rate

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).


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 Sales Taxes 2019 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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** This Document Provided By SalesTaxHandbook **
Source: http://www.salestaxhandbook.com/north-dakota/tobacco