| Product |
Tax Rate |
| Cigarettes - for pack of at least 11 and not more than 20 |
$2.00 |
| Cigarettes - for each cigarette in a pack of more than 20 |
10 cents |
| Cigarettes - for each cigarette in a package of free sample cigarettes |
10 cents |
| Other Tobacco Products (OTP) |
15 percent of the wholesale price |
