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Taxing moist snuff by weight ain’t worth spit

UMDNJ-School of Public Health, New Jersey, USA

Correspondence to:
Assistant Professor C Delnevo
UMDNJ-School of Public Health; 317 George Street, Suite 209, New Brunswick, New Jersey 08901, USA;delnevo@umdnj.edu

The first 150 words of the full text of this article appear below.

Moist snuff has been traditionally taxed in US states using an ad-valorem tax (ie, percentage of price).¹ There is a movement afoot to change the taxation of moist snuff, from an ad-valorem to a weight-based system, and appears to be primarily promoted by US Smokeless Tobacco (UST).^2,3 Effective 1 August 2006, moist snuff in New Jersey, previously taxed at 30% of the wholesale price, is now taxed by weight. The key rationale for the change was to reduce youth access to these products, on the basis of the assumptions that cheaper products are more attractive to youth and market share of these cheaper (ie, deep-discount) brands has grown considerably. The new tax, suggested to raise an additional $2 million in revenue, was introduced during the state’s struggle to balance the FY2007 budget.

We showed that the policy is flawed, fiscally and philosophically. Using ACNielsen data for New Jersey sales of . . . [Full text of this article]