Oklahoma: Tobacco Excise Taxes
Oklahoma Cigarette and Tobacco Excise Taxes
|Total Oklahoma Cigarette Taxes||Average Cost Per Pack||Ranking (Highest to Lowest)|
|$2.03 / pack||$6.12 / pack||42nd / 51|
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.
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
|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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