In New Hampshire, the legislature raised the cigarette SET in 2009 by 45 cents to $1.78 per pack. The legislature also increased the large cigar SET from 19% to 49% of the wholesale price in 2009 and then to 65.03% of the wholesale price in 2010. The legislature also proposed a 35 cents per pack cigarette SET increase in 2010, however, this proposal failed.



Taxes and Revenue Information

New Hampshire Tobacco Revenue

  • State Excise Tax on Cigarettes: $1.78
  • State Excise Tax on Smokeless Tobacco: 48.59%
  • State Excise Tax on Little Cigars: $1.78/pack
  • State Excise Tax on Large Cigars: 48.59% Wholesale Price
  • Sales Tax on Cigarette Sales: $0.00


New Hampshire from Cigarettes

  • Excise Tax Collected (2009): $190,829,172
  • Master Settlement Agreement (MSA Payments 2009): $52,800,000
  • Cigarette Sales Tax Revenues (2009): $0.00
  • Total Revenue Collected (2009): $243,629,172


Contact Your Local Representative


Visit the New Hampshire State Website


Contact Governor John Lynch


View State Legislature Session Schedule

newhampshire Cigarette Taxes

Source: Tax Burden on Tobacco, Historical Compilation, Vol 45, Orzechowski and Walker, Arlington, VA, 2010

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