Tobacco User Fee Assessment Formulation by Product Class
2025 Tobacco User Fee Yearly Class Allocation by Product Class
Under Section 919 of the Federal Food, Drug, and Cosmetic Act
| FY 2025 | Revenue Target |
|---|---|
| Full Year | $712,000,000 |
| Per Quarter | $178,000,000 |
| Tobacco Product Class | FY 2025 Est. Taxes from TTB Based on 2023 TTB data 1 | Allocation by Class (Percent) Based on 2023 TTB data 1 | Amount Per Quarter (in dollars) |
|---|---|---|---|
| Cigarettes | $3,464,693,635 | 84.0305% | $149,574,290 |
| Cigars | $557,610,295 | 13.5239% | $24,072,542 |
| Snuff | $58,355,898 | 1.4153% | $2,519,234 |
| Chewing Tobacco | $2,535,465 | 0.0614% | $109,292 |
| Pipe Tobacco | $37,746,201 | 0.9154% | $1,629,412 |
| Roll-Your-Own Tobacco | $2,195,404 | 0.0532% | $94,696 |
| Total | $4,123,136,898 | 99.9997% | $177,999,466 |
| Total 2025 Amount | $711,997,864 |
1 Source: Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, Report Symbol TTB S 5210-12-2023 (26 Aug 2024)
Additional Resources
- FY 2024 Tobacco Class Allocations by Product Class
- FY 2023 Tobacco Class Allocations by Product Class
- FY 2022 Tobacco Class Allocations by Product Class
- FY 2021 Tobacco Class Allocations by Product Class
- FY 2020 Tobacco Class Allocations by Product Class
- FY 2019 Tobacco Class Allocations by Product Class
- FY 2018 Tobacco Class Allocations by Product Class
- FY 2017 Tobacco Class Allocations by Product Class
- FY 2016 Tobacco Class Allocations by Product Class
- FY 2015 Tobacco User Fee Assessment by Product Class
- User Fees Overview