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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)


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