Effective October 1, 2011, sales of cigarettes at retail are exempt from the Sales and Use tax.

In lieu of sales tax collected by vendors, there will be a cigarette surtax levied on cigarettes sold
in the District of Columbia. The cigarette surtax will be 36¢ for a package of 20 cigarettes, which
raises the total tax to $2.86 per pack of 20 cigarettes. For packages that contain more than 20,
there will be an additional 1.8¢ for each cigarette above 20. The tax will be $3.575 per pack of
25 cigarettes.