Texas Tobacco Sales Taxes 2017 Texas: Tobacco Excise Taxes

Texas:

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.


Texas Tobacco Sales Taxes 2017 Current Texas Tobacco Excise Tax Rates

Texas has average taxes on cigarettes compared to other states in the United States

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 sales tax rate

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 sales tax rate

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 sales tax rate

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).


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 Sales Taxes 2017 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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Source: http://www.salestaxhandbook.com/texas/tobacco