What is the cigarette tax in New Hampshire?

New Hampshire's cigarette excise tax is $1.78 per pack of 20. There is no general sales tax added on top, so the tax burden per pack is lower than in many neighboring states, which makes New Hampshire a common cross-border tobacco purchase point.

How much is the beer tax in New Hampshire?

New Hampshire taxes beer at $0.30 per gallon. A standard 24-pack of 12-ounce cans is about 2.25 gallons, so it carries roughly 68 cents of state beer tax. No sales tax is added to the purchase.

How are wine and spirits taxed in New Hampshire?

New Hampshire sells wine and spirits through state-run Liquor & Wine Outlets and does not levy a separate per-gallon consumer excise. Instead, the state's retail markup acts as the de-facto tax, so this tool lets you enter an assumed markup percentage on your spend.

Does New Hampshire add sales tax to cigarettes and alcohol?

No. New Hampshire has no general sales tax, so cigarettes and alcohol are taxed only by their specific excise (or, for spirits, the state markup). The absence of a sales tax is exactly why prices are competitive at the border.

Why do people cross state lines to buy in New Hampshire?

Because New Hampshire's excise rates are moderate and there is no sales tax on top, the total tax on cigarettes and alcohol is often well below that of Massachusetts, Maine, or Vermont. State liquor outlets are deliberately sited near highways and borders for this reason.

New Hampshire Cigarette & Alcohol Tax Calculator

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New Hampshire taxes cigarettes and alcohol through specific excise rates with no sales tax on top — one reason its border liquor outlets are so busy. This tool adds up the cigarette excise ($1.78/pack), beer tax ($0.30/gallon), and the state liquor-store markup that stands in for a wine/spirits excise.

How it works

Each category uses its own per-unit rate, and there is no percentage sales tax layered on:

cigarette tax = packs × $1.78
beer tax      = gallons × $0.30
spirits tax   = liquor spend × (state markup % / 100)
total         = cigarette tax + beer tax + spirits tax

New Hampshire is unusual in that wine and spirits are sold only through state-run outlets; rather than a published per-gallon excise, the state markup is the effective tax, so you supply an assumed markup percentage.

Example and notes

Buying 10 packs of cigarettes adds 10 × $1.78 = $17.80. Five gallons of beer (about two 24-packs) adds 5 × $0.30 = $1.50. A $100 spirits purchase at an assumed 30% state markup carries about $100 × 0.30 = $30 of effective tax. None of these gets a sales-tax surcharge, which keeps New Hampshire’s all-in prices below neighboring states. Excise rates and state markups change over time, so treat the totals as an estimate.