EXCISE TAXES ON SMOKELESS TOBACCO NH 48 m

EXCISE TAXES ON SMOKELESS TOBACCO NH 48% m WA $2. 256/can MT 85 c/oz ND 60 c/oz OR $1. 78/oz ID 40% w NV 30% m UT $1. 83 c/oz CA 62. 78% w AZ 22. 25 c/oz VT 1. 87 c/oz WY 60 c/oz CO 40% m NM 25% m WI 100% m SD 35% m IL 36% w KS 10% m OK 60% m HI 70% m IN 24% m PA $. 55/oz OH 17% w KY 19 c/can MO 10% m WV 7% w MS 15% m AL 2 c/oz VA. 18/oz NC 12. 8% m TN 6. 6% m AR 68% m LA 20% m NY 2. 00/oz MI 32% m IA 1. 19 c/oz TX $1. 16/oz Moist & chew AK 75% m MA 210% MN 95% m NE. 44/oz ME 2. 02/oz RI 1. 00 c/oz CT 1. 00/oz NJ DE 75 c/oz 54 c/oz MD 30% m SC 5% m GA 10% m 1 – 15% 16 – 25% FL 85% m *Alabama Snuff: rate varies, but approx. 2 c/oz Chew: . 015 c/oz or fraction *Connecticut Chew: 50% m ; Dry 1. 00 /oz *North Dakota Chew 16 c/oz *Kentucky Chew & dry 15% m *New York Chew 75%, *Oregon dry snuff 65% m *Utah Chew 35%, Wisconsin: chew & dry 71% *Nebraska 44 c/oz moist & dry; chew 20% *Virginia. Chew. 21 per 3 oz pack Indiana 40 c/oz 1/1/12 26 & above Based on weight Unit based As of 6/1/19

EXCISE TAXES ON LARGE CIGARS NH 48% m Excludes Premium Cigars WA 95% w $. 65 cap OR 65% w $. 50 cap VT 92% w ND 28% w MT 50% w ID 40% w WY 20% w NV 30% w SD 35% w NE 20% m UT 86% m CO 40% w CA 62. 78% w AZ VARIES MN 95% w $. 50 cap NM 25% w $. 50 cap Effective 7/1/19 IA 50% w $. 50 cap KS 10% w OK VARIES TX VARIES AK 75% w WI 71% m $. 50 cap MO 10% m AR 68% m $. 50 cap LA VARIES IL 36% w ME 20% w MA 40% w NY 75% w MI 32% w $. 50 cap PA OH 17% w IN 24% w WV 12% KY 15% w TN 6. 6% w VA 10% w NC 12. 8% w RI 80% w CT $. 50 cap 50 % w $. 50 cap NJ DE 30% w 15% w MD 15% w SC 5% m AL MS $. 04 per 15% m cigar GA 23% w 1 – 25% 26 – 50% FL HI 50% w 51 & above No tax Arizona 5 cents or less at retail=21. 5 cents tax per 3 cigars More than 5 cents retail=21. 8 cents tax each. Louisiana Priced at $120 per 1000 or less – 8% of invoice price Priced at more than $120 per 1000 – 20% of invoice Oklahoma Not exceeding 4 cents per piece: 10 cents tax per/pc. Exceeding 4 cents per piece: 12 cents per piece. Texas Cigars weighing not more than 3 lbs/1000 – 1 cent for each 10 Cigars weighing more than 3 lbs. /1000 sold for not more than 3. 3 cents - $7. 50/1000 Cigars weighing more than 3 lbs. /1000 sold for not more than 3. 3 cents each containing no substantial amount of non-tobacco ingredients - $11. 00/1000 Cigars weighing more than 3 lbs. /1000 sold for more than 3. 3 cents each containing a substantial amt. of non-tobacco- $15. 00/1000. As of 6/1/19

EXCISE TAXES ON LITTLE CIGARS & CIGARETTES NH 1. 78 pk WA $3. 025 pk MT 1. 70 pk OR $1. 33 pk ID 40% w $0. 57 NV 30% w $1. 80 UT $1. 70 CA $2. 87 pk AZ. 441 pk $2. 00 WY 20% w $0. 60 CO 40% m $0. 84 NM 1. 66 pk VT $3. 08 pk ND 28% w $0. 44 MN $3. 628 pk SD 35% w $1. 53 WI 71% w $2. 52 IA 1. 36 pk NE 20% m $0. 64 KS 10% w $1. 29 OK. 72 pk $2. 03 TX. 02 pk $1. 41 IL $1. 98 pk MO 10% m $0. 17 AR 68% m $1. 15 LA varies $1. 08 OH 37% w $1. 60 KY 15% w $0. 60 PA $2. 60 WV 12% w $1. 20 AL $0. 015 per cigar $. 425 pk VA 10% w $0. 30 NC 12. 8% w $0. 45 TN. 62 pk MS 15% m $0. 68 MA 3. 51 pk NY $4. 35 MI 32% w $2. 00 IN 24% w $0. 995 ME 20% w $2. 00 GA. 05 pk $0. 37 RI 4. 25 pk CT 4. 35 pk NJ DE 30% w 15% w $2. 70 $2. 10 MD 70% w $2. 00 SC 5% w $0. 57 Taxed like cigarettes No cigar tax FL $1. 339 AK 75% w $2. 00 DC $2. 50; 4. 5 lbs/1, 000 or less HI $3. 20 pk As of 6/1/19

Anything with cellulose acetate filter 3 lbs/1, 000 or less Taxing Little Cigars As Cigarettes Sold in packs of 20 and cartons of 10 similar to cigarettes Based on weight & appearance 3 lbs/1, 000 or less WA $3. 025 MT $1. 70 OR $1. 33 MN $3. 628 ND ID 4 lbs/1, 000 and contains a filter 4 lbs/1, 000 or less, other than natural leaf wrapper OR any cigar with a cellulose acetate or other integrated filter SD MI AZ IL $1. 98 NJ DE OH IN MO NC TN $0. 62 AR SC MS TX MD KY OK Anything with integrated filter other than natural leaf VA WV NM $1. 66 RI $4. 25 CT $4. 35 PA $2. 60 IA $1. 36 KS 3 lbs/1, 000 or less NY $4. 35 CO CA $2. 87 MA $3. 51 WI NE UT $1. 70 ME 4 lbs/1, 000 or less or contain filter WY NV VT $3. 08 NH $1. 78 AL GA Appearance – packed in packs of 20 similar to cigarette packs LA FL Appearance AK VT, NH, MA, CT HI $3. 20 4 lbs/1, 000 or less, other than natural leaf wrapper All 3 lbs/1, 000 or less As of 6/1/19

EXCISE TAXES ON PIPE TOBACCO NH 48% m WA 95% w VT 92% w MT 50% w OR 65% w ND 28% w MN 95% w ID 40% w WY 20% w NV 30% w UT 86% m CA 62. 78% w AZ $. 223/ oz. SD 35% w WI 71% m NE 20% m CO 40% w NM 25% w KS 10% w OK 80% w TX $1. 16/oz AK 75% w MA 40% w NY 75% w RI 80% w MI 32% w CT 50 % w PA 40% w IA 50% w IL 36% w MO 10% m OH 17% w IN 24% w WV 12% KY 15% w VA 10% w MD 30% w SC 5% m AR 68% m LA 33% w NJ DE 30% w 15% w NC 12. 8% w TN 6. 6% w AL MS VARIES 15% m GA 10% w Alabama 4 cents to 21 cents, depending on the weight, for up to 4 ounces; 6 cents for each ounce or fractional part thereof over 4 ounces. HI 70% w ME 20% w 1 – 25% 26 – 50% FL 85% w 51 & above No tax As of 6/1/19