Vape & Tobacco Tax Reporting Resources by State
Filing tobacco and vape taxes every month can be complicated.
That’s why we’ve compiled this list of tobacco and vape tax resources.
Find links to help you navigate filing requirements for excise tax compliance, check tax rates, read up on legislation, and more.
You can also find additional state information in the Tobacco Tax Information by State guide created by the Federation of Tax Administrators.
Alabama
Alabama Department of Revenue – Tobacco Tax
Current Tobacco Tax Rates Report
Alaska
Alaska Department of Revenue – Tobacco Tax
Tobacco Tax Rates & Exemptions
Arizona
Arizona Department of Revenue – Tobacco Luxury Tax
Arkansas
Arkansas Department of Finance and Administration – Cigarettes
Tobacco Products (excludes cigarettes and cigarette papers)
Colorado
Colorado Department of Revenue – Taxation Division
Colorado Nicotine Products Tax
Cigarette, Nicotine Products, & Tobacco Products Tax Forms
Nicotine Products Tax Statutes
Connecticut
Connecticut State Department of Revenue Services – Cigarette & Tobacco
Electronic Cigarette Tax Information
California
California Department of Tax and Fee Administration – Cigarettes and Tobacco Products
Tax Guide for California Electronic Cigarette Excise Tax
Cigarette and Tobacco Products Online Filing
Cigarette and Tobacco Products Tax Statutes
Delaware
Delaware Division of Revenue – Cigarette and Tobacco Tax
District of Columbia
District of Columbia Office of Tax and Revenue
Florida
Florida Department of Revenue – Tobacco Products
Tobacco Products Tax Statutes (excludes cigarettes and cigars)
Georgia
Georgia Department of Revenue – Tobacco Excise Taxes
Hawaii
Cigarette and Tobacco Tax Forms
Cigarette and Tobacco – Retail Tobacco Permit
Cigarette and Tobacco Products Tax Statutes
Idaho
Idaho State Tax Commission – Tobacco
Idaho State Tax Commission – Cigarettes
Cigarette and Tobacco Tax Statutes
Illinois
Illinois Department of Revenue – Tobacco Product Tax
Cigarette & Cigarette Use Taxes
Cigarette & Cigarette Use Taxes Forms
Indiana
Indiana Department of Revenue – Cigarette, Other Tobacco Products & E-Cigarette Taxes
Cigarette and Tobacco Tax Statutes
Iowa
Iowa Department of Revenue – Cigarette and Tobacco Tax Information
Cigarette and Tobacco Tax Forms
Cigarettes and Tobacco Tax State Statutes
Kansas
Kansas Department of Revenue – Cigarette/Tobacco Products
Cigarette and Tobacco Products Tax Statutes
Kentucky
Kentucky Department of Revenue – Tobacco and Vapor Products Tax
Louisiana
Louisana Department of Revenue – Tobacco Tax
Maine
Maine Revenue Services – Cigarette Tax
Cigarettes and Tobacco Products Tax Statues
Maryland
Comptroller of Maryland – Tax Information for Tobacco Taxpayers
Massachusetts
Massachusetts Department of Revenue – Cigarette, Tobacco, and Vaping Excise Tax
Michigan
Michigan Department of Treasury – Tobacco Tax
Michigan Tobacco Tax Information Guide
Minnesota
Minnesota Department of Revenue – Cigarette and Tobacco Taxes
Cigarettes Tax Forms and Instructions
Tobacco Tax Forms and Instructions
Cigarette and Tobacco Tax Statutes
Mississippi
State of Mississippi Department of Revenue – Tobacco
Missouri
Missouri Department of Revenue – Cigarette and Other Tobacco Products
Cigarette and Other Tobacco Products Forms and Manuals
Cigarette and Other Tobacco Product Tax Rates
Montana
Montana Department of Revenue – Cigarette Taxes
Nebraska
Nebraska Department of Revenue – Cigarette & Other Tobacco Products
Nevada
State of Nevada Department of Taxation – Cigarette and Other Tobacco Product Taxes
Cigarette & Other Tobacco Products Tax Forms
Cigarette and Tobacco Products Tax Statutes
New Hampshire
New Hampshire Department of Revenue Administration – Tobacco Tax
Tobacco Tax Forms and Instructions
New Jersey
New Jersey Treasury Division of Taxation – Tobacco and Vapor Product Tax Overview
Tobacco and Vapor Product Tax Forms
Tobacco and Vapor Products Statutes
New Mexico
New Mexico Taxation & Revenue – Tobacco Product Tax
Cigarette and Tobacco Forms & Publications
New York
New York State Department of Taxation and Finance – Cigarette and Tobacco Product Tax
Cigarette and Tobacco Tax Forms
North Carolina
North Carolina Department of Revenue – Tobacco Products Tax
Tobacco Products Tax Forms and Instructions
North Dakota
North Dakota Office of State Tax Commissioner – Cigarette and Tobacco Products Tax
Cigarette and Tobacco Products Tax Forms
Ohio
Ohio Department of Taxation – Cigarettes
Oklahoma
Oklahoma Tax Commission – Tobacco
Tobacco, Tobacco Products, and Cigarettes Tax Statutes
Oregon
Oregon Department of Revenue – Cigarette Tax and Licensing
Cigarette and Tobacco Forms and Publications
Cigarette and Tobacco Products Tax Statutes
Pennsylvania
Pennsylvania Department of Revenue – Other Tobacco Products Tax
Other Tobacco Products Tax Forms
Rhode Island
State of Rhode Island Division of Taxation – Cigarette Tax
South Carolina
South Carolina Department of Revenue – Other Tobacco Products
Cigarette and Tobacco Products Statutes
South Dakota
South Dakota Department of Revenue – Cigarette & Tobacco
Cigarette and Tobacco Tax Statutes
Tennessee
Tennessee Department of Revenue – Tobacco Taxes and Reports
Cigarette & Other Tobacco Products Tax Rates
Texas
Texas Comptroller – Tobacco, Cigarette and E-Cigarette Taxes and Fees
Cigar and Tobacco Products Tax
Cigar and Tobacco Tax Statutes
Utah
Utah State Tax Commission – Cigarette & Tobacco Taxes
Other Tobacco Products Tax & Reporting
Tobacco Tax Forms and Publications
Cigarette and Tobacco Tax Statutes
Vermont
Cigarette and Tobacco Tax Rates
Cigarette and Tobacco Products Statutes
Virginia
Virginia Department of Taxation – Cigarette and Tobacco Taxes
Cigarette & Tobacco Products Forms
Washington
Washington State Department of Revenue – Tobacco Product Tax
Cigarette, Tobacco, and Vapor Tax Forms
West Virginia
West Virginia Tax Division – Tobacco Products
Wisconsin
Cigarette, Tobacco, and Vapor Products Tax Forms
Wyoming
Wyoming Department of Revenue – Excise Tax Division
Cigarette, Moist Snuff, and Other Tobacco Taxes Statutes
Age Verification for Vape & E-Cig Commerce
Comply with the latest age regulations for online sellers of vapor products and e-cigarettes. Here are a few options for online age verification:
Electronicverficationsystems.com
Tax Associations
Stay up-to-date on tobacco tax legislation, find resources on filing requirements, and more.
Federation of Tax Administrators (FTA)
FTA focuses on research and information exchange, training, and intergovernmental and interstate coordination to improve the quality of state tax administration
The Tax Foundation is the nation’s leading independent tax policy non-profit. Their principled research, insightful analysis, and engaged experts have informed smarter tax policy at the federal, state, and global levels.
Industry Associations
Join industry associations.
Representing tobacco and nicotine, this non-profit source offers its subscribers various conferences, webinars, meetings, publications and more.
The National Association of Tobacco Outlets works to protect the rights of tobacco retailers and legal-age adult consumers.
The AVA has the latest updates from legislation regarding vape laws and regulations.
The VTA represents manufacturers, wholesalers, smaller businesses, and entrepreneurs to protect them by ensuring long-term success in the vape industry.
Tobacco Tax Rate Maps
See current cigarette excise tax rates and other tobacco product tax rates by state.
Excise Tax Rates on Cigarettes
Industry Publications
Stay up to date on the latest news in the tobacco and vapor industry.
This analysis is intended for informational purposes only and is not tax advice. For tax advice, consult your tax adviser. See the full disclaimer here.
Chris Roy
Excise Tax Subject Matter Expert