The legislative debate over weight- versus price-based taxation of snuff

Audience: The audience of this presentation should have a moderate background in tobacco control with interests in policy. Key Points: Within the last five years, several U.S. states have passed legislation requiring a change from price- to weight-based taxation of moist snuff. Despite the implications for youth tobacco use, the trend has received relatively little attention. Newspapers and online resources, such as the State Cancer Legislative Database Program, were utilized in searching for states that had passed the tax legislation between 2006 and 2011. Among them, audio recordings of public hearings and legislative debates were transcribed and subsequently coded for arguments used in supporting and opposing the weight-based tax legislation. The majority of arguments addressed economic considerations, including fair taxation and revenue gains and losses for states. Public-health arguments, notably the impact on use of ultra low-weight snuff, were identified in the debates, but were often secondary to appropriation of tax revenue to other noteworthy causes, such as the reimbursement of medical residents in primary care (i.e. Texas). Educational Experience: At the conclusion of this presentation, the audience should have a better understanding of the trend in states passing the tax legislation, in addition to the arguments used for and against weight-based taxes. Benefits: Individuals working in tobacco control will become more aware of the issue, possibly leading to greater advocacy and petition of state legislators about the public health implications of weight-based taxation of snuff.