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Tobacco User Fee Assessment Formulation by Product Class

2023 Tobacco User Fee Assessment Formulation by Product Class

Under Section 919 of the Federal Food, Drug, and Cosmetic Act

FY 2023 Revenue Target
Full Year $712,000,000
Per Quarter $178,000,000
Tobacco Product Class FY 2023 Class Est, Taxes From TTB
Based on 2021 TTB data 1
Allocation by Class (Percent)
Based on 2021 TTB data 1
Amount Per Quarter
(Final Quarter Amount)
Cigarettes $4,187,114,405 83.6357% $148,871,546
Roll-Your-Own Tobacco $1,803,107 0.0360% $64,080
Snuff $65,528,642 1.3089%  $2,329,842
Chewing Tobacco $2,881,938 0.0575% $102,350
Cigars $720,607,850 14.3938% $25,620,964
Pipe Tobacco $28,432,926 0.5679% $1,010,862
Total $5,006,368,868 99.9998% $177,999,644
      Total 2023 Amount
$711,988,576

1 Source:  Source:  Alcohol and Tobacco Tax and Trade Bureau, National Revenue Center Report Symbol TTB S 5210-12-2021 (August 18, 2022).  www.ttb.gov/tobacco/tobacco-stats.shtml.


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