The Maine tobacco tax is $3.50 per pack of 20 cigarettes, 75% of the wholesale cost price on cigars, pipe tobacco, and vaping products, and $3.54 per ounce on smokeless tobacco. These rates took effect January 5, 2026, and apply on top of federal excise taxes.
Cigarette Rate
The cigarette tax is set at 175 mills (17.5 cents) per cigarette. That comes out to $3.50 for a standard 20-pack and $4.375 for a 25-pack.1Maine State Legislature. Maine Code Title 36 4365-G – Application of Cigarette Tax Rate Increase Effective January 5, 2026 The prior rate was 100 mills, or $2.00 per pack of 20, so the January 2026 change nearly doubled the per-pack tax.
Distributors, not consumers, remit the tax. They buy official stamps from Maine Revenue Services and affix one to every package before it reaches a retailer. Since January 5, 2026, only the new orange-and-black $3.50 stamps are valid for sale.2Maine Revenue Services. Cigarette Floor Stock Inventory FAQ A pack without a valid stamp is contraband.
Cigars, Pipe Tobacco, and Other Tobacco Products
Cigars, pipe tobacco, and most other tobacco products are taxed at 75% of the cost price, meaning what the distributor paid to acquire the product.3Maine State Legislature. Maine Code Title 36 4403 – Tax on Tobacco Products The prior rate was 43%.
Smokeless tobacco has its own rate. Chewing tobacco and snuff are taxed at $3.54 per ounce for packages of one ounce or more, prorated for partial ounces above that threshold. Packages under one ounce are taxed at a flat $3.54 per package.3Maine State Legislature. Maine Code Title 36 4403 – Tax on Tobacco Products The prior smokeless rate, in place since 2020, was $2.02 per ounce.
Maine law also includes an automatic escalator. If the cigarette tax rises again after January 5, 2026, the state tax assessor must recalculate rates on all other tobacco products by the same percentage.3Maine State Legislature. Maine Code Title 36 4403 – Tax on Tobacco Products
Vaping Products and E-Cigarettes
Maine defines “tobacco products” to include electronic smoking devices and the liquids used in them, whether or not those liquids contain nicotine.4Maine State Legislature. Maine Code Title 36 4401 – Definitions That covers e-cigarettes, vape pens, e-cigars, e-pipes, pre-filled pods, and refillable bottles of e-liquid. Because they fall under the general tobacco products category, vaping items are taxed at the same 75% of cost price applied to cigars and pipe tobacco.3Maine State Legislature. Maine Code Title 36 4403 – Tax on Tobacco Products Hardware components marketed for use with nicotine-containing liquids are also swept into this category.
The move from 43% to 75% is significant. On an $18.84 wholesale product, the tax rose from roughly $8.10 to about $14.13.
Who Files and Pays
Licensed distributors file a monthly return with Maine Revenue Services on or before the last day of each month, covering the prior month’s activity. A zero-liability return is still required if no sales occurred.5Maine State Legislature. Maine Code Title 36 4404 – Returns, Payment of Tax and Penalty
Individual consumers can also owe the tax directly. Anyone who is not a licensed distributor but imports or acquires tobacco products from an unlicensed source for personal use must file a return by the last day of the month following acquisition.5Maine State Legislature. Maine Code Title 36 4404 – Returns, Payment of Tax and Penalty Filing runs through the Maine Tax Portal, though paper returns are accepted. Late filings trigger automatic penalties and interest.
Untaxed Product and Contraband
Unstamped cigarettes and untaxed tobacco products found anywhere in the state are contraband. Law enforcement or agents of the State Tax Assessor can seize them during any inspection, traffic stop, or search where there is probable cause to believe the products are untaxed.6Maine State Legislature. Maine Code Title 36 4404-C – Seizure and Forfeiture of Contraband Tobacco Products
A few exceptions apply. Licensed distributors and manufacturers can hold untaxed inventory in the normal course of business, and products in transit to a licensed distributor via a common carrier are exempt. Individuals who are not distributors can possess up to 125 cigars or one pound of other tobacco products without triggering seizure, though the tax is still technically owed.6Maine State Legislature. Maine Code Title 36 4404-C – Seizure and Forfeiture of Contraband Tobacco Products
Selling, displaying, or possessing unstamped cigarettes with intent to sell is a Class D crime, and so is reusing or transferring cigarette tax stamps.7Maine State Legislature. Maine Code Title 36 4366-A – Cigarette Tax Stamps Forfeited products are either auctioned or destroyed, with proceeds going to the state’s General Fund.6Maine State Legislature. Maine Code Title 36 4404-C – Seizure and Forfeiture of Contraband Tobacco Products
Federal Taxes on Top
Maine’s rates sit on top of federal excise taxes, which apply separately. Small cigarettes are taxed federally at $50.33 per thousand, roughly $1.01 per pack of 20. Large cigars are taxed at 52.75% of the sale price, capped at about 40 cents per cigar. Snuff is $1.51 per pound, pipe tobacco is $2.83 per pound, and roll-your-own tobacco is $24.78 per pound.8Office of the Law Revision Counsel. 26 USC 5701 – Rate of Tax
Travelers entering the United States can bring one carton of cigarettes (200 cigarettes) or 100 cigars per month duty-free for personal use.9U.S. Customs and Border Protection. When Entering the United States, What Items Must I Declare Anything above that must be declared and is subject to both federal excise taxes and Maine’s state excise taxes once the products enter the state.