Cigarettes Tax Guide
In the United States cigarettes are taxed at both the federal and state levels, in addition to any local sales taxes and local tobacco-specific taxes. The term cigarettes means any product that includes tobacco ingredients with wrapper or cover of which is made of paper, this includes cigarettes and little cigars.
Cigarettes must be stamped before shipment from wholesale warehouses to other distributors or retailers. Manufacturers can ship to distributors un-stamped cigarettes.
States General Attorney (GA) office monitors the cigarettes shipments to their states for verifications while the states Department of Revenue (DOR) is responsible for auditing and collecting taxes.