Vermont cigarette tax

State tobacco excise · tax year 2026 · federal tax excluded
Per pack
$3.08
state tax only
Per carton
$31
A pack a day, a year
$1,124
Rate rank
10
1 is the highest
What Vermont charges on tobacco
- A pack costs $3.08 in Vermont state tax before anything else is counted. A carton carries $31. Buy a pack a day and the tax alone reaches $1,124 across a year. Vermont ranks 10 in the country on that rate.
- Vermont is on the higher side nationally. Its pack tax runs $1.08 above the middle state's, which is what turns a daily habit into $1,124 of state tax a year. That gap is the reason cross-border buying is so common along the state lines here.
- Vermont charges sales tax on cigarettes too, at about 6%, on top of the tobacco tax already built into the price. It is one of the few things you buy where one tax is charged on a price that includes another.
- Vermont levies $3.08 of state excise per twenty-cigarette pack, $31 per carton, and $1,124 annually at a pack a day — rate rank 10 nationally. ⚠️ Federal excise applies on top and is excluded here, being uniform across states. Tobacco excise is the most cross-border-sensitive tax in common use: the differential between neighboring states is large enough that measured smuggling and casual cross-border purchase track it closely.
- Vermont's pack excise exceeds the national median by $1.08. ⚠️ Differentials of this size drive measurable cross-border and illicit trade: tobacco is compact, high-value per unit and easily transported, so consumption in a high-rate state is routinely supplied from a lower-rate neighbor. Revenue projections that assume a fixed base therefore tend to overstate the yield of an increase.
- Beyond the specific excise, Vermont subjects tobacco to its general sales tax of about 6% at the point of sale. ⚠️ The excise is levied upstream and embedded in the shelf price, so the sales tax base includes it — the compounding is a structural feature of specific-plus-ad-valorem stacking rather than an anomaly. ⛔ The resulting dollar figure requires a retail price and is therefore not computed.
Your year of fuel tax
A $75,000 salary
| State fuel taxper gallon | 12.1¢ |
|---|---|
| Fuel tax, year | $76 |
| Tobacco taxper pack | $3 |
| You must earn | $118 |
| Hours of work | 3.3 hr |
State excise only. Federal fuel tax and any local levy are not included.
What it comes to over time
State tobacco tax alone, at a pack a day. The cigarettes themselves are not included, and neither is federal tax or any local tobacco tax. A carton is 10 packs.
| Over | Packs | State tax |
|---|---|---|
| a week | 7 | $22 |
| a month | 30 | $92 |
| a year | 365 | $1,124 |
| five years | 1,825 | $5,621 |
What this page cannot tell you
- These are tax figures only. What a pack actually costs in Vermont depends on the shop, the brand and the sales tax on top, none of which is counted here.
- ⚠️ Federal tobacco tax is charged on top of every figure here and is the same in every state.
- Some cities and counties add their own tobacco tax as well. Those are not included, so the real figure at a particular address in Vermont can be higher.
- And this is cigarettes specifically. Cigars, loose tobacco and vaping products are taxed under different rules that are not covered here.
- Figures are state excise alone. Retail price, brand differentials and any general sales tax applied to the final price are excluded, and this project holds no price dataset — so nothing here should be read as the cost of a pack in Vermont, only as the state's charge on one.
- ⚠️ Federal excise applies in addition throughout and is excluded deliberately: it is uniform nationally, so its inclusion would raise every state's figure identically without changing any comparison.
- Local tobacco excise exists in a number of jurisdictions — including some of the largest cities — and is excluded from these figures, which cover the state levy only. Where a locality in Vermont imposes its own, the effective per-pack charge exceeds what this page reports.
- Scope is cigarettes in packs of twenty. Other tobacco products — cigars, roll-your-own, snuff — and electronic nicotine delivery systems are taxed under separate schedules, frequently ad valorem rather than specific, and are outside this dataset.
Questions people ask
Is the tax added when I pay, like it is on other things?
The excise arrives before the shop does — a per-pack charge, often stamped on the packet. What the register adds, if anything, is a separate sales tax.
Is this a high-tax state for this?
Toward the top: 10 of 51. State-to-state variation on this levy is unusually wide.
Does a higher tax here change what people actually do?
That is the intention. Above-median tobacco tax is designed to discourage as much as to collect — and the more it discourages, the less it collects. Buying across a state line rises with the differential.
How is tobacco excise collected relative to the point of sale?
Tobacco excise is levied per pack upstream of retail, commonly evidenced by a tax stamp, and is therefore embedded in the shelf price. General sales tax, where applicable, is calculated on a base that already includes the excise, so the two compound rather than sit side by side.
Where does this state sit in the national distribution?
This state ranks 10 of 51, placing it in the upper third. Wide interstate dispersion in per-unit excise creates measurable cross-border purchasing effects, which several revenue departments model explicitly when forecasting receipts.
What behavioural effects follow an above-median tobacco excise?
This state's per-pack levy exceeds the national median. Tobacco excise serves both revenue and public-health objectives, which are in tension: consumption elasticity means a successful deterrent narrows its own base. Interstate differentials also drive cross-border and untaxed acquisition, which revenue forecasts adjust for.