This tax applies to tobacco and tobacco-related products sold by retailers, including those items sold through vending machines. Businesses that sell these products must pay Tobacco Tax to the City.

Items subject to this tax include:

• Products that contain tobacco for smoking or other consumption.
• Tobacco-related products, including:
  • Rolling papers;
  • Cigars;
  • Smokeless tobacco;
  • Pipe tobacco; or
  • Other loose tobacco.

Tobacco Tax returns must be filed and paid by January 31 of each year, for the prior year’s sales.

How much is it?

Tobacco Tax rates vary by product type as follows:

• $0.036 for individually rolled items (like cigars)
• $0.36 per pack of rolling papers
• $0.36 per ounce of all other tobacco and tobacco-related items

What happens if you don't pay on time?

If you don’t pay on time, interest and penalties will be added to the amount you owe.

For more information about rates, see our Interest, penalties, and fees page.

In addition, your license or permit could be suspended or revoked.

Are you eligible for a discount?

No discounts are available for the Tobacco and Tobacco-Related Products Tax.

Can you be excused from paying the tax?

Cigarettes and little cigars are exempt from the Tobacco- and Tobacco-Related Products Tax. These products are instead subject to the Commonwealth’s Cigarette Tax.