Information for Cigarette and Tobacco Retailers
The cigarette tax rate is 4.2 cents per cigarette. There is also a tax on other tobacco products of 40% of the manufacturer's list price. Cigarette and tobacco product taxes are paid by the distributor and are included as part of the retail price paid by the consumer. Tobacco products are subject to sales tax at the point of sale to the consumer. Retailers charge state sales tax of 2.9 percent on all retail sales of cigarettes. Businesses are required to account for state sales tax on cigarettes on the Sales Tax Return (DR 0100).
Information for Retailers