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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, …
Competing interests: None declared.