Just a quick question.

No clue on the cigarettes.

Massachusetts has a middle-of-the-road rate of 5.3%, but it is essentailly a flat tax, in that the 5.3% applies to all taxable income, whether you earn $100 or $1,000,000.

As for the federal tax rate, it depends on how much you earn. Starts at 10% and tops out at 35%.