The states with the lowest cigarette excise tax rates in 2014 were primarily in the South. The state tax rate does not include the $1.01 per pack federal excise tax on cigarettes or any local taxes on tobacco.
• 1. Missouri, 17 cents per pack
• 2. Virginia, 30 cents per pack
• 3. Louisiana, 36 cents per pack
• 4. Georgia, 37 cents per pack
• 5. Alabama, 46 cents per pack
Source: Tax Foundation. Tax rate per 20-cigarette pack in 2014. Tennessee’s cigarette excise tax of 62 cents per share ranked as the 13th lowest state. The median state tax across the United States is $1.36 per pack.