How much is New York's cigarette tax per pack?

New York imposes a state excise tax of $5.35 per pack of 20 cigarettes, the highest state cigarette tax in the United States. New York City adds a further $1.50 local excise per pack, bringing the combined excise inside the city to $6.85 before sales tax.

What are New York's alcohol excise tax rates?

New York taxes beer at $0.14 per gallon, still wine at $0.30 per gallon, and liquor (over 24% ABV) at $6.44 per gallon. There is an additional New York City excise on liquor and beer. These are per-gallon excise taxes paid at the wholesale level and built into shelf prices.

Does this include sales tax?

No. This calculator shows only the per-unit excise tax. New York state and local sales tax (roughly 4% state plus county/city rates) applies on top of the price including excise. Excise is levied by volume or per pack, while sales tax is a percentage of the retail price.

Why is New York's cigarette tax so high?

New York deliberately sets the highest state cigarette excise in the country as a public-health deterrent and revenue source. Combined with the New York City surtax and sales tax, a single pack often costs well over $10 at retail in the city.

Are these the wholesale or retail taxes?

These excise taxes are levied at the distributor or wholesale level, but they are passed through and embedded in the retail shelf price you pay. This tool estimates the excise component so you can see how much of the price is tax versus product.

New York Cigarette & Alcohol Tax Calculator

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New York applies some of the highest excise taxes in the country on cigarettes and alcohol. This calculator applies New York’s current per-pack cigarette excise and per-gallon beer, wine, and spirits excise rates, plus the optional New York City cigarette surtax, so you can see exactly how much tax is baked into the price.

How it works

Excise taxes on tobacco and alcohol are charged by quantity, not as a percentage of price. Cigarettes are taxed per pack of 20, and alcohol is taxed per gallon by category.

New York’s rates are:

Cigarettes:  $5.35 per 20-pack (state)
             + $1.50 per pack New York City surtax (optional)
Beer:        $0.14 per gallon
Wine:        $0.30 per gallon (still wine)
Spirits:     $6.44 per gallon (over 24% ABV)

The total excise is simply the quantity multiplied by the applicable rate:

excise = quantity × rate_per_unit

For cigarettes, if the purchase is inside New York City the $1.50 local surtax is added to the $5.35 state rate for a combined $6.85 per pack.

Example

Buying a carton (10 packs) of cigarettes in New York City: 10 packs × $6.85 = $68.50 in excise tax alone, before state and city sales tax. Buying 5 gallons of spirits for an event: 5 × $6.44 = $32.20 in liquor excise.

Notes

These are excise taxes only — New York state and local sales tax (around 4% state plus local rates, often 8% or more combined) applies on top of the price that already includes excise. Rates shown reflect New York’s published excise schedule; wine over 24% ABV is taxed at the spirits rate, and sparkling wine and cider can carry different rates. Always confirm current figures with the New York Department of Taxation and Finance at tax.ny.gov.