批发商、零售商和消费者销售、储存、使用或分销烟草制品。

每包20支香烟的税率为0.675美元。对于其他烟草产品，如雪茄、过滤嘴雪茄、雪茄包装纸、吸烟烟草、咀嚼烟草和鼻烟，费率有所不同，取决于收到的雪茄的重量或数量。

烟草

24.44%，具体如下：

• 66.67% - 普通基金
• 12.12% - 为获得和
  建造精神健康设施而到期的债券，其余部分归普通和精神健康基金所有。
• 6.06% - 国家公共福利信托基金
• 6.06% - 国家公园发展局发行的债券，剩余部分归国家公园基金所有
• 9.09% - IDA债券，剩余的归 "普通和精神
  健康基金"

75.56%，具体如下：

• 向各县提供200万美元以抵消行政开支

余额 - 普通基金用于医疗补助服务

其他烟草制品 100% - 普通基金

Non-participating manufactures are to make quarterly escrow deposits by January 31, April 30, July 31, and October 31.

Amounts to be placed into the escrow fund, as adjusted for inflation, are $.0188482 per unit sold. 

For cigarettes (state and state-administered counties), tax is paid by affixing stamps. For other tobacco products, a report ( state and state-administered counties) shall be submitted to the state with the appropriate tax remitted. 

File  and remit to ALDOR, Business and License Tax Division, Tobacco Tax Section, by the 20th of the month for the stamps purchased on consignment or products handled during the preceding month.

In addition to state tobacco taxes, cigarettes and other tobacco products are subject to taxation at the local level. The local tobacco taxes range from $0.04 to $0.25 per pack of cigarettes and other tobacco products of various packages and containers and up to 0.25 per package of rolling papers. 

Municipal taxes, where applicable. are collected and administered by the municipality or its designated agent.