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Tobacco Tax | North Dakota Office of State Tax Commissioner

2. cigarettes weighing more than three pounds per thousand are taxed at 22½ 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 ...

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Taxes and Revenue Information North Dakota Tobacco Revenue. State Excise Tax on Cigarettes: $0.44; State Excise Tax on Smokeless Tobacco: $0.60/oz

North Dakota Cigarette and Tobacco Taxes for 2019

The primary excise taxes on tobacco in North Dakota are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes.

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