Form of Nicotine Tax
State | Form of Nicotine Tax↑ | Nicotine Pouch Tax Rate 2026 | Nicotine Pouch Tax Details 2026 | |
|---|---|---|---|---|
| California | % of price | 52.92% | ||
| Colorado | % of price | 56% | ||
| District of Columbia | % of price | 79% | ||
| Illinois | % of price | 45% | ||
| Louisiana | % of price | 20% | ||
| Maryland | % of price | 53% | ||
| Minnesota | % of price | 95% | ||
| Nebraska | % of price | 20% | ||
| Nevada | % of price | 30% | Nicotine pouches are taxable only if they are made from tobacco-derived nicotine. | If the pouch contains synthetic nicotine, currently these products are not taxable as Other Tobacco Products (OTP). | |
| New Hampshire | % of price | 62.03% | ||
| New Jersey | % of price | 30% | ||
| Rhode Island | % of price | 80% | ||
| Washington | % of price | 95% | ||
| Indiana | Per unit | 50c/oz | ||
| North Carolina | Per unit | 10¢ per container if the container has 20 units or less | ¢ per unit for any amount in a container with more than 20 units. | ||
| Oregon | Per unit | For packages with 20 consumable units or less, an excise tax of 65 cents per can applies. | For packages with more than 20 consumable units, a new tax of 3.25 cents per consumable unit would be imposed. | ||
| Texas | Per unit | 1.46/can | The tax is under State Court Review as of 2026 | ||
| Utah | Per unit | 1.38/oz | ||
| Alabama | Not taxed | |||
| Alaska | Not taxed | |||
| Arizona | Not taxed | |||
| Arkansas | Not taxed | |||
| Connecticut | Not taxed | |||
| Delaware | Not taxed | |||
| Florida | Not taxed | |||
| Georgia | Not taxed | |||
| Hawaii | Not taxed | |||
| Idaho | Not taxed | |||
| Iowa | Not taxed | |||
| Kansas | Not taxed | |||
| Kentucky | Not taxed | |||
| Maine | Not taxed | |||
| Massachusetts | Not taxed | |||
| Michigan | Not taxed | |||
| Mississippi | Not taxed | |||
| Missouri | Not taxed | |||
| Montana | Not taxed | |||
| New Mexico | Not taxed | |||
| New York | Not taxed | |||
| North Dakota | Not taxed | |||
| Ohio | Not taxed | |||
| Oklahoma | Not taxed | |||
| Pennsylvania | Not taxed | |||
| South Carolina | Not taxed | |||
| South Dakota | Not taxed | |||
| Tennessee | Not taxed | |||
| Vermont | Not taxed | |||
| Virginia | Not taxed | |||
| West Virginia | Not taxed | |||
| Wisconsin | Not taxed | |||
| Wyoming | Not taxed |