July 31, 2010 - On July 1, 2010, New York's cigarette excise tax increased to $4.35 per pack. As of August 1, 2010, "little cigars" were taxed at the same rate as cigarettes, the tax on moist snuff increased to $2.00 per ounce and the tax on other tobacco products increased to 75% of wholesale value (OTP - Other Tobacco Products). Localities may levy additional tobacco taxes, but these local taxes must be approved by the state legislature. Currently, only New York City imposes a local tax on cigarettes at $1.50 per pack. New York's state cigarette tax ranks highest among states and New York City's cigarette tax ranks highest in the nation among municipalities.
Reference: New York State Department of Health - Tobacco, 7/31/2010