How much is the cigarette tax in New Jersey?

New Jersey charges a state cigarette excise of $2.70 per pack of 20 cigarettes, which is $0.135 per cigarette. That is one of the higher cigarette taxes in the country and is built into the shelf price along with ordinary sales tax.

What are New Jersey's alcohol excise rates?

New Jersey taxes beer at $0.12 per gallon, wine at $0.875 per gallon, and distilled spirits at $5.50 per gallon. These are state excise taxes on the wholesale volume and are relatively low compared with neighboring states, which is why New Jersey liquor is often cheaper.

Is sales tax charged on top of the excise?

Yes. The excise taxes here are built into the retail price; New Jersey's 6.625% sales tax is then charged at the register on the full price of cigarettes and packaged alcohol. This tool isolates only the excise portion.

How is the alcohol tax calculated for a bottle?

Alcohol excise is per gallon, so the tool converts your container size to gallons by dividing fluid ounces by 128, then multiplies by the rate. A 750 ml wine bottle is about 25.4 fluid ounces, or 0.198 gallons, so its wine excise is roughly 17 cents.

Why is New Jersey spirits tax so much lower than nearby states?

New Jersey is a license state, not a control state, and sets a relatively low $5.50-per-gallon spirits excise. Control states like Pennsylvania mark up liquor heavily through state stores, which is why New Jersey prices are often lower for the same bottle.

New Jersey Cigarette & Alcohol Tax Calculator

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New Jersey adds excise tax to cigarettes and alcohol before sales tax is even applied. This calculator shows exactly how much New Jersey excise is baked into the price of a pack of cigarettes or a bottle of beer, wine, or spirits.

How it works

Cigarettes are taxed per pack; alcohol is taxed per gallon, so the tool converts container sizes to gallons first:

cigarettes: tax = packs × $2.70
gallons    = (containers × fluid oz each) / 128
beer       = gallons × $0.12
wine       = gallons × $0.875
spirits    = gallons × $5.50

New Jersey’s $2.70-per-pack cigarette tax is among the nation’s higher rates, while its alcohol excise is comparatively low — especially the $5.50-per-gallon spirits rate, which keeps New Jersey liquor cheaper than in nearby control states. Ordinary 6.625% sales tax is charged on top at the register.

Example and tips

A pack of cigarettes carries $2.70 of New Jersey excise tax before sales tax. A standard 750 ml bottle of wine — about 25.4 fluid ounces, or 0.198 gallons — carries only about 17 cents of wine excise. A 1.75-liter handle of spirits, roughly 59.2 fluid ounces or 0.462 gallons, carries about $2.54 of spirits excise. Because the alcohol rates are per gallon, buying larger containers spreads the same low excise across more volume. Remember that the 6.625% sales tax adds substantially more to the final shelf price than the alcohol excise itself.