Tobacco User Fee Assessment Formulation by Product Class
2027 Tobacco User Fee Yearly Class Allocation by Product Class
Under Section 919 of the Federal Food, Drug, and Cosmetic Act
| FY 2027 | Revenue Target |
|---|---|
| Full Year | $712,000,000 |
| Per Quarter | $178,000,000 |
| Tobacco Product Class | FY 2027 Est. Taxes from TTB Based on 2025 TTB data 1 | Allocation by Class (Percent) Based on 2025 TTB data 1 | Amount Per Quarter (in dollars) |
|---|---|---|---|
| Cigarettes | $3,033,017,769 | 83.8899% | $149,324,022 |
| Cigars | $489,633,845 | 13.5427% | $24,106,006 |
| Snuff | $49,273,586 | 1.3628% | $2,425,784 |
| Chewing Tobacco | $2,285,101 | 0.0632% | $112,496 |
| Pipe Tobacco | $39,981,206 | 1.1058% | $1,968,324 |
| Roll-Your-Own Tobacco | $1,279,246 | 0.0353% | $62,834 |
| Total | $3,615,470,753 | 99.9997% | $177,999,466 |
| Total 2027 Amount | $711,997,864 |
1 Source: Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center, Report Symbol TTB S 5210-12-2025 (3 September 2026) and United States International Trade Commission DataWeb Query (3 Sep 2026)
Additional Resources
- FY 2026 Tobacco Class Allocations by Product Class
- FY 2025 Tobacco Class Allocations by Product Class
- 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