West Virginia Tobacco Sales Taxes 2018 West Virginia: Tobacco Excise Taxes

West Virginia:

West Virginia Cigarette and Tobacco Excise Taxes

Total West Virginia Cigarette Taxes Average Cost Per Pack Ranking (Highest to Lowest)
$1.20 / pack $5.53 / pack 31st / 51

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


  • Other West Virginia Excise Taxes:
  • Alcohol
  • Tobacco
  • Fuel

West Virginia Tobacco Sales Taxes 2018 Current West Virginia Tobacco Excise Tax Rates

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

The primary excise taxes on tobacco in West Virginia are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is $1.20 per pack of 20 cigarettes, raised from $0.55/pack in 2016. Other tobacco products are taxed at 7% of the wholesale price.


West Virginia cigarette sales tax rate

West Virginia Cigarette Tax - $1.20 / pack

In West Virginia, cigarettes are subject to a state excise tax of $1.20 per pack of 20. Cigarettes are also subject to West Virginia sales tax of approximately $0.31 per pack, which adds up to a total tax per pack of $1.51.

The average cost of a pack of cigarettes in West Virginia is $5.53, which is the 31st highest in the United States.


West Virginia Other Tobacco Products sales tax rate

West Virginia Other Tobacco Products Tax - 7% / Wholesale Price

In West Virginia, other tobacco products are subject to a state excise tax of 7% / wholesale price as well as federal excise taxes (listed below).


Payment of West Virginia 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 2018 Federal Tobacco Excise Taxes

The price of all tobacco products sold in West Virginia 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/west-virginia/tobacco