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Historical Tobacco Tax Rates

The following is an historical summary of the Tobacco Tax rates.

June 20, 2015

  • 25.00 cents per cigarette purchased

  • 71.6% per cent of the retail price of each cigar purchased

  • 21.50 cents on every gram or part thereof of tobacco purchased, other than cigarettes, cigars and tobacco sticks

  • 25.00 cents per tobacco stick

April 1, 2013

  • 22.50 cents per cigarette purchased
  • 71.6% of the retail selling price of each cigar purchased
  • 17.50 cents on every gram or part thereof of tobacco purchased other than cigarettes, cigars and tobacco sticks
  • 22.50 cents per tobacco stick


April 7, 2011

  • 25.40 cents per cigarette purchased
  • 71.6% of the retail selling price of each cigar purchased
  • 19.30 cents on every gram or part thereof of tobacco purchased other than cigarettes, cigars and tobacco sticks
  • 25.40 cents per tobacco stick


April 17, 2009

  • 22.45 cents per cigarette purchased
  • 71.6% of the retail selling price of each cigar purchased
  • 16.01 cents on every gram or part thereof of tobacco purchased other than cigarettes, cigars and tobacco sticks
  • 22.45 cents per tobacco stick


April 24, 2008

  • 19.95 cents per cigarette purchased
  • 71.6% of the retail selling price of each cigar purchased
  • 16.01 cents on every gram or part thereof of tobacco purchased other than cigarettes, cigars and tobacco sticks
  • 19.95 cents per tobacco stick


March 31, 2004

  • 17.45 cents per cigarette purchased
  • 71.6% of the retail selling price of each cigar purchased
  • 14.00 cents on every gram or part thereof of tobacco purchased other than cigarettes or cigars
  • 17.45 cents per tobacco stick


April 11, 2003

  • 14.95 cents per cigarette purchased
  • 71.6% of the retail selling price of each cigar purchased
  • 11.74 cents on every gram or part thereof of tobacco purchased other than cigarettes or cigars
  • 12.99 cents per tobacco stick


March 27, 2002

  • 11.45 cents per cigarette purchased
  • 71.6% of the retail selling price of each cigar purchased
  • 8.24 cents on every gram or part thereof of tobacco purchased other than cigarettes or cigars
  • 9.49 cents per tobacco stick


November 2, 2001

  • 8.95 cents per cigarette purchased
  • 56% of the retail selling price of each cigar purchased
  • 6.44 cents on every gram or part thereof of tobacco purchased other than cigarettes or cigars
  • 7.42 cents per tobacco stick


April 6, 2001

  • 7.95 cents per cigarette purchased
  • 56% of the retail selling price of each cigar purchased
  • 5.72 cents on every gram or part thereof of tobacco purchased other than cigarettes or cigars
  • 6.43 cents per tobacco stick


November 6, 1999

  • 6.625 cents per cigarette purchased
  • 56% of the retail selling price of each cigar purchased
  • 3.41 cents on every gram or part thereof of tobacco purchased other than cigarettes or cigars
  • 5.20 cents per tobacco stick


February 14, 1998

  • 6.325 cents per cigarette purchased
  • 56% of the retail selling price of each cigar
  • 3.41 cents per gram of bulk tobacco
  • 5.20 cents per tobacco stick purchased


May 29, 1997

  • 56% of the retail selling price of each cigar


December 12, 1996

  • 6.025 cents per cigarette purchased
  • 125% of the retail selling price of each cigar
  • 3.25 cents per gram of bulk tobacco
  • 4.73 cents per tobacco stick purchased


March 31, 1995

  • 5.675 cents per cigarette purchased
  • 125% of the retail selling price of each cigar
  • 3.01 cents per gram of bulk tobacco
  • 4.46 cents per tobacco stick purchased


March 2, 1994

  • 5.175 cents per cigarette purchased
  • 125% of the retail selling price of each cigar
  • 3.01 cents per gram of bulk tobacco
  • 4.065 cents per tobacco stick purchased


June 18, 1993

  • 9.8 cents per cigarette purchased
  • 125% of the retail selling price of each cigar
  • 84 cents per ½ ounce of bulk tobacco
  • 5.7 cents per gram of bulk tobacco
  • 7.7 cents per tobacco stick purchased


April 10, 1991

  • 9.0 cents per cigarette purchased
  • 125% of the retail selling price of each cigar
  • 77 cents per ½ ounce of bulk tobacco
  • 5.2 cents per gram of bulk tobacco
  • 7.1 cents per tobacco stick purchased


March 14, 1990

  • 7.0 cents per cigarette purchased
  • 125% of the retail selling price of each cigar
  • 59.9 cents per ½ ounce of bulk tobacco
  • 4.0 cents per gram of bulk tobacco
  • 5.5 cents per tobacco stick purchased


April 6, 1988

  • 4.7 cents per cigarette purchased
  • 125% of the retail selling price of each cigar
  • 25.5 cents per ½ ounce of bulk tobacco
  • 1.7 cents per gram of bulk tobacco


June 27, 1986

  • 3.5 cents per cigarette purchased
  • 93% of the retail selling price of each cigar
  • 19 cents per ½ ounce of bulk tobacco
  • 1.3 cents per gram of bulk tobacco

 

    Tobacco was added to the list of exempt goods under section 10 (1) of the Revenue Tax Act.


April 14, 1983

  • 1.5 cents per cigarette purchased
  • 40% of the retail selling price of each cigar
  • 8 cents per ½ ounce of bulk tobacco
  • 14 cents on every 25 grams of bulk tobacco


February 29, 1980

  • All tobacco products became subject to 9% revenue (sales) tax


July 11, 1979

  • 1.0 cents per cigarette purchased
  • 25% of the retail selling price of each cigar
  • 5 cents per ½ ounce of bulk tobacco
  • 8.8 cents on every 25 grams of bulk tobacco


June 12, 1978

  • 3 cents per ½ ounce or part of ½ ounce when weight expressed in Imperial measure
  • 5.29 cents on every 25 grams or part of 25 grams when weight expressed in metric measure


June 2, 1975

  • 3 cents on every ½ ounce or part of ½ ounce


May 14, 1975

  • 4/5 of 1 cent per cigarette purchased


June 25, 1970

  • 1 cent per cigar costing 1 to 9 cents


March 20, 1968

  • 2/5 of 1 cent per cigarette purchased
  • 1 cent per cigar costing 4 to 9 cents
  • 2 cents per cigar costing 10 to 15 cents
  • 3 cents per cigar costing 16 to 21 cents
  • 4 cents per cigar costing 22 to 27 cents
  • 5 cents per cigar costing 28 to 33 cents
  • 6 cents per cigar costing 34 to 39 cents
  • 7 cents per cigar costing 40 to 45 cents
  • Over 45 cents - 20% of the retail selling price
  • 20% of the retail selling price of all other tobacco purchased


May 1, 1957 (Started taxing at wholesale level)

  • 1/5 of 1 cent per cigarette purchased
  • 1 cent per cigar costing 6 to 19 cents
  • 2 cents per cigar costing 20 to 29 cents
  • 3 cents per cigar costing 30 cents or more
  • 10% of the retail price of all other tobacco products


April 10, 1941 (Tax applied at retail level)

  • 10% of the retail price of tobacco purchased

 

Please note:
This page is prepared for information purposes only, and should not be considered a substitute for the applicable statutes. Should there be any conflict between the contents of this page and the statutes, the statutes shall prevail.

 


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