Excise taxes and stamps laws by state

SB 134: Taxation; tobacco interstate warehouser permits required, penalties imposed for violations

An interstate warehouser must obtain an annual permit from the Department of Revenue before shipping tobacco products into Alabama. The interstate warehouser must be licensed by at least four other states, purchase directly from manufacturers, and sell only to permitted wholesale dealers. An interstate warehouser may sell without state revenue stamps if it maintains required records of sales, purchase orders, invoices, and delivery receipts.

Took effect 1 October 2026

HB 496: Elmore County, to allow county commission to levy a tax on vapor products, alternative nicotine products, and tobacco products; and to levy a property assessment

The county commission of Elmore County may levy a county excise tax at four and one-half percent on gross proceeds of wholesale sales of vapor products, alternative nicotine products, and tobacco products. The county commission must levy an annual property assessment on all parcels of land in Elmore County at specified rates: twenty-five dollars for land-only parcels, one hundred fifty dollars for residential parcels, and three hundred dollars for commercial parcels.

SB 164: An Act eliminating deductions for the remittance of the motor fuel tax, tobacco taxes, and tire fees; relating to discounts on cigarette stamps; and providing for an effective date.

Dealers and users who sell or transfer motor fuel must remit surcharge and tax collected each month to the department by the last day of the succeeding month without deducting any amount for accounting or filing expenses. Licensees purchasing cigarette stamps must pay the denominated value without any discount. The department may reduce or eliminate discounts if licensees fail to meet stamp affixing requirements.

SB 495: To amend definitions used under the arkansas tobacco products tax act of 1977; and to amend the definition of "invoice" and the definition of "invoice price" used under the arkansas tobacco products tax act of 1977.

Amends the Arkansas Tobacco Products Tax Act of 1977 to redefine "invoice" to require contemporaneous documentation showing itemized merchandise, quantities, prices, and identifying information for both seller and purchaser, and redefines "invoice price" as the price paid to acquire products for resale, or the manufacturer's highest normal business price if proof is absent.

SB 494: To reduce the number and types of permits issued by arkansas tobacco control; and to consolidate several permits into a single permit under the arkansas tobacco products tax act of 1977.

Amends the Arkansas Tobacco Products Tax Act of 1977 to consolidate and reduce permits by establishing a single Wholesale Permit covering tobacco products, vapor products, alternative nicotine products, and e-liquid products at $1,000 annually, and allows manufacturers or importers dealing solely in cigars to obtain their permit at no cost by submitting federal licenses.

HB 1289: Modification of Certain Tax Expenditures

SB 3076: Relating to tobacco enforcement.

Cigarettes and tobacco products unlawfully possessed, kept, stored, received, held, owned, acquired, retained, transported, imported, distributed, sold, or offered for sale in violation of chapter 245 shall be forfeited as contraband and destroyed. The department of taxation and attorney general may inspect operations, premises, storage areas, and records of entities engaged in cigarette or tobacco product sales, and may seize cigarettes, tobacco products, stamps, counterfeit stamps, vehicles, vending machines, and related property found in violation.

HB 441: Relating to cigarette taxes.

Wholesalers or dealers must pay an excise tax of 18.00 cents per cigarette or little cigar sold, used, or possessed on and after January 1, 2026. Tax revenues must be deposited into specified special funds for cancer research, trauma systems, community health centers, and emergency medical services according to statutory percentages.

SB 243: Various tax matters.

State and local units must round cash transaction tax amounts with one, two, three, four, six, seven, eight, or nine in the second decimal place downward to the next five-cent increment. Amounts less than five cents must round down to zero. The act also amends income tax provisions, withholding rules, and sales tax enforcement for motor vehicles, aircraft, cargo trailers, and watercraft.

Took effect 1 July 2026

HB 1001: State budget.

Appropriates money for state operations, K-12 and higher education, Medicaid, and other services for fiscal years 2025-2027. Establishes tax exemptions for school supplies and recreational equipment, creates workforce and child care programs, and extends hospital assessment fee collection.

Took effect 1 July 2025

SB 453: Various tax matters.

Persons purchasing services or items other than tangible personal property in retail transactions must remit full gross retail tax or become liable for uncollected tax. Persons purchasing gasoline subject to tax must remit any unpaid tax if they claim an exemption or cause tax not to be remitted to the department.

Took effect 1 July 2025

SF 2480: A bill for an act relating to the taxation and regulation of alternative nicotine products and vapor products, making appropriations, and including effective date provisions.

SF 612: A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions.

Distributors, wholesalers, retailers, and other permit holders must submit applications, bonds, fees, reports, returns, and remittances electronically to the department in formats specified by the department. A qualified city with population between 24,400 and 20,500 may certify its fiscal year 2025-2026 budget by July 1, 2025, without conducting a hearing or allowing written protests.

SF 604: A bill for an act relating to the measurement of units sold for purposes of cigarette and tobacco regulation and taxation, and including effective date provisions.

HB 669: TAX/EXCISE: Continues a portion of the excise tax levied on cigarettes in statute (EN SEE FISC NOTE GF RV See Note)

Enacts R.S. 47:842(24) to define 'heated tobacco product' as a product containing tobacco that produces inhalable aerosol by heating without burning, excluding cigarettes and other tobacco products.

HB 325: TAX/TOBACCO TAX: Provides for the rate of tax levied on certain cigars (EN -$10,000,000 GF RV See Note)

Took effect 1 January 2026

LB 212: Require licensure of persons engaged in remote sales of covered tobacco products under the Tobacco Products Tax Act and provide for taxation of such sales

Persons engaged in business outside this state who make remote retail sales of covered tobacco products to consumers in this state must obtain a license from the Tax Commissioner and become subject to the Tobacco Products Tax Act after making one hundred thousand dollars in sales or two hundred separate sales transactions in the preceding or current calendar year. Licensed remote retailers must file monthly returns showing covered tobacco products shipped to consumers.

LB 9: Change provisions relating to cigarette taxes and the Tobacco Products Tax Act and provide for regulation of products containing nicotine analogues

Stamping agents, wholesale dealers, and retail dealers must file monthly reports on cigarettes purchased and sold. Manufacturers and importers must file monthly reports on cigarettes sold in or into the state. Persons acquiring cigarettes not in the directory must file monthly reports within fifteen days of month-end.

A 5805: Modifies tax rate on certain nicotine products.

Sellers of container e-liquid must collect a tax at 30 percent of listed retail sale price and are personally liable for collection. Distributors, wholesalers, and retail dealers must file returns showing inventory of cigarettes and liquid nicotine at the effective date and pay additional tax on those inventories by the first day of the second month after the effective date.

Took effect 1 August 2025

HB 291: Tax changes

The secretary of taxation and revenue may pay attorney fees and costs from revenue distributions. When an extension of time to file a return is granted, interest does not accrue during the extension period. A taxpayer in good standing on an installment agreement is not considered delinquent for license or permit renewal purposes.

S 9009: Enacts into law major components of legislation which are necessary to implement the state fiscal plan for the 2026-2027 state fiscal year

Eligible taxpayers must provide qualifying expense information, care provider identification, and qualifying individual identification to the commissioner to claim the New York state child and dependent care credit for taxable years beginning January 1, 2026 or later. Eligible farmers' definition changes to use New York gross income from farming instead of federal gross income.

Took effect 27 June 2026

SB 595: Various Revenue Laws Changes.

Partnerships must report final federal partnership adjustments to the state within 90 days and notify direct partners within the same period. Direct partners must file returns within six months reporting their distributive share. Audited partnerships may elect to pay tax at the partnership level instead. Retailers must collect alternate highway use tax on peer-to-peer vehicle rentals.

HB 3940: Relating to wildfire; prescribing an effective date; and providing for revenue raising that requires approval by a three-fifths majority.

Dealers must collect a five cent surcharge on each beverage container sold in Oregon and transfer collected amounts at least quarterly to the Department of the State Fire Marshal. The State Forester must provide forest protection at specified rates. Owners of forestland must file approved fire protection plans or pay assessments and surcharges.

HB 1425: An Act amending the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, in cigarette sales and licensing, further providing for definitions and providing for presumed cost of doing business by retailer; providing for tobacco products; and making repeals.

Manufacturers of electronic cigarettes containing nicotine must certify annually to the Attorney General that products comply with FDA requirements and submit surety bonds of at least $50,000. Retailers and wholesalers must purchase only from licensed wholesalers and post surety bonds of $2,500 and $25,000 respectively. All sellers must ensure products are listed in the Attorney General's directory.

Took effect 20 February 2026

H 4303: Cigarettes for heating

A tax of twenty-one and three hundred seventy-five thousandths mills must be levied, assessed, collected, and paid on each cigarette for heating made of tobacco or any substitute for tobacco. The proceeds must be deposited in the South Carolina Medicaid Reserve Fund.

Took effect 1 October 2026

SB 54: revise the distribution of revenue from the cigarette tax.

Revises cigarette tax revenue distribution by directing the first $30 million annually to the general fund, the next $2 million to the tobacco prevention and reduction trust fund, and all revenue exceeding $32 million to the general fund.

Took effect 1 July 2025

SB 42: clarify the wholesale purchase price of tobacco products.

Licensed distributors and licensed wholesalers of tobacco products must pay a tax of thirty-five percent of the wholesale purchase price when bringing tobacco products into South Dakota, manufacturing them in-state for sale, or shipping them to dealers. The wholesale purchase price is defined as the price paid exclusive of any discount or other reduction.

Took effect 1 July 2025

SB 2293: Tobacco, Tobacco Products - As enacted, expands the definition of "consumable material" to include natural and synthetic liquid nicotine solutions and liquid nicotine analogues for purposes of the taxation of vapor products containing such material; requires the alcoholic beverage commission to issue the fines for the offense of selling or offering for sale a vapor product for retail sale in this state to anyone under 21. - Amends TCA Title 39, Chapter 17; Title 43; Title 57 and Title 67, Chapter 4, Part 10.

The act expands the definition of consumable material to include natural and synthetic liquid nicotine solutions and liquid nicotine analogues for vapor product taxation purposes. It redefines vapor products to mean noncombustible products containing consumable material that employ a mechanical heating element, battery, electronic circuit, or other mechanism to produce or emit visible or non-visible vapor.

SB 763: Tobacco, Tobacco Products - As enacted, requires the department of revenue to maintain a directory on its website that lists all vapor products certified as authorized to be sold in this state; levies certain privilege taxes. - Amends TCA Title 10, Chapter 7, Part 5; Title 39, Chapter 17, Part 15; Title 47, Chapter 25; Title 67, Chapter 4, Part 10 and Title 67, Chapter 4, Part 26.

Manufacturers of vapor products sold in Tennessee must submit annual certifications to the department of revenue by August 1, 2025, and annually thereafter, certifying FDA compliance and providing brand name, category, product name, and flavor for each product. Retailers, distributors, and wholesalers must sell only vapor products listed in the department's publicly maintained directory starting January 1, 2026.

Took effect 1 July 2025

HB 337: Nicotine Product Tax Amendments

Manufacturers, jobbers, distributors, wholesalers, retailers, consumers, and users must pay increased taxes on cigarettes at 11 cents per cigarette, on electronic cigarette substances and prefilled electronic cigarettes at 0.71 times manufacturer's sales price, on nicotine pouch products at $1 plus 5 cents per pouch over 20, and on other alternative nicotine products at 0.73 times manufacturer's sales price, effective July 1, 2026. Persons holding outdated tax stamps must not affix them to cigarettes.

Took effect 1 July 2026

SB 5814: Modernizing the excise taxes on select services and nicotine products and requiring certain large businesses to make a one-time prepayment of state sales tax collection.

Sellers of taxable services must collect and remit retail sales tax on computer-related services, digital automated services, advertising services, temporary staffing services, investigation and security services, information technology training services, custom website development services, and live presentations, effective October 1, 2025. Distributors must pay excise tax on all tobacco products and nicotine products, effective January 1, 2026.