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