Vermont Tobacco Sales Taxes 2017 Vermont: Tobacco Excise Taxes

Vermont:

Vermont Cigarette and Tobacco Excise Taxes

Total Vermont Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$3.08 / pack $8.01 / pack 9th / 51

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


Vermont Tobacco Sales Taxes 2017 Current Vermont Tobacco Excise Tax Rates

At $3.08 / pack, Vermont has some of the highest state taxes on cigarettes in the United States

The primary excise taxes on tobacco in Vermont are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is $2.75 per pack of 20 cigarettes. For all tobacco products except cigarettes there is a 92% wholesale price tax (2% of tax can be deducted if paid up to 10 days before the tax is due). There is a tax of $2 to $4 per cigar depending on whole price of cigars, a $2.29 tax per ounce of snuff and $2.29 per ounce of smokeless tobacco.


Vermont cigarette sales tax rate

Vermont Cigarette Tax - $3.08 / pack

In Vermont, cigarettes are subject to a state excise tax of $3.08 per pack of 20. Cigarettes are also subject to Vermont sales tax of approximately $0.45 per pack, which adds up to a total tax per pack of $3.53.

The average cost of a pack of cigarettes in Vermont is $8.01, which is the 9th highest in the United States.


Vermont Cigar sales tax rate

Vermont Cigar Tax - $20-$40 / 10 cigars

In Vermont, cigar are subject to a state excise tax of $20-$40 / 10 cigars as well as federal excise taxes (listed below).


Vermont Tobacco/Snuff sales tax rate

Vermont Tobacco/Snuff Tax - $2.57 / Ounce

In Vermont, tobacco/snuff are subject to a state excise tax of $2.57 / ounce as well as federal excise taxes (listed below).


Payment of Vermont 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 15th day of each month.


Federal Tobacco Sales Taxes 2017 Federal Tobacco Excise Taxes

The price of all tobacco products sold in Vermont 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/vermont/tobacco