Are federal taxes on cigarettes direct or indirect?

These are direct taxes to the person who purchases the cigarettes. An indirect tax could be property tax paid by the cigarette manufacturer to the local government for the factory. This expense is figured into the cost of the cigarettes and is therefore an indirect tax to the purchaser of the cigarettes at a retail store. The local property tax is not paid by the buyer of the cigarettes but he does pay more for the cigarettes due to the tax paid by the manufacturer as well as income for the employees, power and all other expenses that go into the ultimate costs of the end product.