They are taxed at every single level of government. The feds have a ~$1/pack tax, plus whatever that state adds onto that. Then cities and counties are free to

They are taxed at every single level of government. The feds have a ~$1/pack tax, plus whatever that state adds onto that. Then cities and counties are free to add on a tax too - New York and Chicago do. There might also be a general sales tax added to all of the above taxes. And of course sales tax can be at the state, county, and city level and said taxes are cumulative.