Tobacco User Fee Assessment Formulation by Product Class

Tobacco User Fee Assessment Formulation by Product Class

2019 Tobacco User Fee Assessment Formulation by Product Class

FY 2019	Revenue Target
Full Year	$712,000,000
Per Quarter	$178,000,000

Tobacco Product Class	FY 2019 Class Est, Taxes From TTB Based on 2017 TTB data1	Allocation by Class (Percent) Based on 2017 TTB data1	Amount Per Quarter (Final Quarter Amount)
Cigarettes	$4,819,678,438	86.5181%	$154,002,218
Roll-Your-Own Tobacco	$2,923,016	0.0524%	$93,272
Snuff	$69,700,237	1.2511%	$2,226,958
Chewing Tobacco	$3,604,257	0.0647%	$115,166
Cigars	$632,312,014	11.3506%	$20,204,068
Pipe Tobacco	$42,493,630	0.7628%	$1,357,784
Total	$5,570,711,592	99.9997%	$177,999,466
			Total 2019 Amount $711,997,864

_{1 Source:  Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center,  Report Symbol TTB S 5210-12-2017 (July 20, 2018).  https://www.ttb.gov/tobacco/tobacco-stats.shtml}

---

Additional Resources

• 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