Oklahoma: Tobacco Excise Taxes

Oklahoma Cigarette and Tobacco Excise Taxes

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

• Other Oklahoma Excise Taxes:
• Alcohol
• Tobacco
• Fuel

Current Oklahoma Tobacco Excise Tax Rates

The primary excise taxes on tobacco in Oklahoma are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is $1.03 per pack of 20 cigarettes, 3.6 cents per Class A cigar, 10 cents per cigar for Class B, 12 cents per cigar for Class C, 80% of factory list price is the tax for smoking tobacco, 60% of the factory list price is the tax on chewing tobacco, smokeless tobacco and snuff and tribes or nations can have cheaper rates. Oklahoma's general sales tax does not apply to the purchase of cigarettes.

Oklahoma Cigarette Tax - $2.03 / pack

In Oklahoma, cigarettes are subject to a state excise tax of $2.03 per pack of 20. There is no sales tax on cigarettes in Oklahoma, so only the state and federal excise taxes apply. Oklahoma's cigarette excise tax rate has not been changed in over a decade.

The average cost of a pack of cigarettes in Oklahoma is $6.12, which is the 42nd highest in the United States.

Oklahoma Cigars Little & Large Tax - $1.20 / 10 cigars

In Oklahoma, cigars little & large are subject to a state excise tax of $1.20 / 10 cigars as well as federal excise taxes (listed below).

Oklahoma Snuff & Tobacco Tax - 60%-80% / Factory list price

In Oklahoma, snuff & tobacco are subject to a state excise tax of 60%-80% / factory list price as well as federal excise taxes (listed below).

The tax on Snuff per ounce is $1.78

Oklahoma Medical Marijuana Tax - 11.50%

Medical marijuana is legal in Oklahoma, 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 an Oklahoma cannabis sales tax of 4.50%.

Medical marijuana is subject to a state cannabis excise tax of 7%.

Payment of Oklahoma 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 10th day of the next month and tobacco products are due on the 20th day of the next month.

Federal Tobacco Excise Taxes

The price of all tobacco products sold in Oklahoma 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

Other Tobacco Products

There are also federal excise taxes on cigarette rolling paper and cigarette tubes.