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F YOUR ACCOUNT NO. EFF BOARD OF EQUALIZATION SPECIAL TAXES AND FEES PO BOX 942879 SACRAMENTO CA 94279-2074 READ INSTRUCTIONS BEFORE PREPARING PURCHASE INFORMATION (Attach a separate page if necessary) BRAND NAME INTERNET ADDRESS (http) OR PHONE NO. OF SELLER NAME OF SELLER DATE RECEIVED NO. OF CARTONS OR COST OF TOBACCO PRODUCTS COLUMN B 25 STICK PACKS COLUMN A 20 STICK PACKS CIGARETTE TAX CALCULATIONS (Round cents to the nearest whole dollar) 1. Total number of cartons of cigaret.

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Tobacco and Cigarette Tax by State StateCigarette Tax California $2.87 / 20-pack Colorado $2.24 / 20-pack Connecticut $4.35 / 20-pack Delaware $2.10 / 20-pack47 more rows • Dec 13, 2024

Cigarette tax rates by jurisdiction Excise tax per pack (in USD)State or territory 2.87 California 1.94 Colorado 4.35 Connecticut 2.10 Delaware52 more rows

You can only deduct ordinary and necessary business expenses under IRC section 162. Smoking is neither ordinary or necessary.

The federal cigarette tax is $1.01 per pack (there is no federal sales tax). In the last five years, the major cigarette companies have increased their product prices by more than $1.80 per pack.

Through June 30, 2024, the state excise tax on cigarettes ranges from $0.170 per pack in Missouri, to $5.350 per pack in New York. The federal tax remains at $1.010 per pack. Four states (Georgia, Missouri, North Carolina, and North Dakota) have an excise tax on cigarettes that is less than $0.500 per pack.

The excise tax is a business tax charged to cannabis retailers and paid to the distributor. California's cannabis excise sales tax is 15% and it applies to all legal cannabis sales in California, both medical and adult use.

In 2023, revenues from tobacco tax in the United States amounted to 10.3 billion U.S. dollars. The forecast predicts a decrease in tobacco tax revenues down to 8.06 billion U.S. dollars in 2029. Total U.S. government revenue was around 4.4 trillion U.S. dollars in 2023.

Cigarette tax rates by jurisdiction Excise tax per pack (in USD)State or territory 2.87 California 1.94 Colorado 4.35 Connecticut 2.10 Delaware52 more rows

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Content Takedown Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232