A cigarette tax is imposed on each package of cigarettes sold in the City of Portsmouth. Each pack of cigarettes must have the State and City cigarette tax stamps applied by the retailer/wholesaler before the cigarettes are offered for sale.
The tax is $0.90 cents per 20 in pack and $1.03 cents per 25 in pack. Cigarette Tax is payable upon the purchase of cigarette stamps from the City Treasurers office for the City of Portsmouth.
Purchase of cigarette tax stamps must be made in person.