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Office of State Tax Commissioner, Ryan Rauschenberger : State of North Dakota
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600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

Cigarette and Tobacco

Brand Information

The cigarette tax is levied at two different tax rates:

  1. cigarettes weighing less than three pounds per thousand are taxed at 22 mills per cigarette or 44 for a common package of 20, and 55 for a package of 25;
  2. cigarettes weighing more than three pounds per thousand are taxed at 22 mills per cigarette.

Gray market or repatriated cigarettes may not be sold or possessed in North Dakota. All cigarettes sold must be in packages of 20 or more cigarettes. Roll-your-own cigarette tobacco is taxed at the cigarette rate. One cigarette equals .09 ounces of roll-your-own tobacco. Sales of bulk roll-your-own cigarette tobacco are converted to taxable cigarettes. Only tobacco advertised as roll-your-own is taxed at the cigarette rate.

All tobacco products other than cigarettes and specific roll-your-own tobacco, such as pipe tobacco, chewing tobacco, snuff and cigars, are subject to a tobacco products tax. Pipe tobacco and cigars are taxed at 28 percent of the wholesale purchase price. Snuff is taxed at 60 cents per ounce and chewing tobacco is taxed at 16 cents per ounce. The tobacco products tax is administered in a manner similar to the cigarette tax.

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