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1 Gerald Prante, What Is Proper Tax Policy for Smokeless Tobacco Products 1 (2008)

handle is hein.taxfoundation/ffbcaxz0001 and id is 1 raw text is: FOUNDATION What Is Proper Tax Policy for Smokeless Tobacco Products? Fiscal Fact No. 120 by Gerald Prante March 26, 2008 (This paper is an updated version of Tax Foundation Fiscal Fact No. 65, available at http://www.taxfoundationori/piblications/show/23045.html) While there exist a large literature and extensive policy discussion on the issue of cigarette taxation, smokeless tobacco has received comparatively little attention. In the past few years, however, controversy in many state legislatures has erupted over the proper way of taxing smokeless tobacco, if it should be taxed at all. The goal of this Fiscal Fact is to clarify the rationale for excise taxation in general from a neutral public finance perspective, and specifically to explain the proper method of taxation of smokeless tobacco products and how it compares to cigarette taxation. The Fallacies of Current Tax Policy on Smokeless Tobacco Products Even though the federal government taxes smokeless tobacco at a per unit rate based upon weight, most states tax it based upon the sale price. This can be seen in the following table of the tax rates on smokeless tobacco across the country.

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