Which State Has the Highest Cigarette Tax? According to Tobacco Free Kids, Chicago, Illinois has the highest combined state-local tax rate at $7.16, with Evanston, Illinois coming in second at $6.48 per pack. Often, cigarette companies run promotions and if you do have manufacturers coupons we honor them. Puff Bar offers 5% nic salts. The six states with the lowest cigarette prices are Virginia with $5.25, West Virginia with the price of $5.43, North Carolina with $5.45 per pack, Kentucky with $5.40, Tennessee with $5.30, and Missouri where one pack costs $5.25.