Texas: Tobacco Excise Taxes
Texas Cigarette and Tobacco Excise Taxes
|Total Texas Cigarette Taxes||Average Cost Per Pack||Ranking (Highest to Lowest)|
|$1.41 / pack||$5.78 / pack||28th / 51|
In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Texas and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.
Current Texas Tobacco Excise Tax Rates
The primary excise taxes on tobacco in Texas are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is between $1.41 and $1.452 per pack of 20 cigarettes (based upon cigarette weight).
Texas Cigarette Tax - $1.41 / pack
In Texas, cigarettes are subject to a state excise tax of $1.41 per pack of 20. Cigarettes are also subject to Texas sales tax of approximately $0.34 per pack, which adds up to a total tax per pack of $1.75.
The average cost of a pack of cigarettes in Texas is $5.78, which is the 28th highest in the United States.
Texas Cigar Tax - 1.0¢ — 15.0¢ / 10 cigars
In Texas, cigar are subject to a state excise tax of 1.0¢ — 15.0¢ / 10 cigars as well as federal excise taxes (listed below).
Texas Tobacco/Snuff Tax - $1.22 / Ounce
In Texas, tobacco/snuff are subject to a state excise tax of $1.22 / ounce as well as federal excise taxes (listed below).
Texas Medical Marijuana Tax - 0.00%
Medical marijuana is legal in Texas, 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 Texas sales tax does not apply to medical marijuana
There is no state excise tax on medical marijuana paid by the consumer.
Payment of Texas 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 other tobacco products are due on the last day of each month.
Federal Tobacco Excise Taxes
The price of all tobacco products sold in Texas 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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