The debate over weight- versus price-based taxation of snuff in the United States' state legislatures.
Discount snuff, known for its cheap price, high nicotine content, and popularity among youth, has increased substantially in market share in the United States. As a likely result, the leading manufacturer of premium snuff has supported legislation changing the basis for taxing snuff from price to weight. To determine which public health issues arose in legislative debates, we transcribed 17 of 52 bills from US state legislatures and coded for arguments broadly categorized into public health, fair taxation, tax revenue, tax efficiency, and anti-competitiveness. State legislators expressed frustration that equitable taxation, revenue generation, and prevention of youth tobacco use were frequently conflated in the debates. Public health advocates expressed concerns over youths' incentives to purchase low-weight snuff, but seldom discussed youths' growing preference for discount snuff. The evolving market of moist snuff is a critical consideration for US state legislators as well as policy makers from other countries who may evaluate taxation methods for alternate tobacco products.
University of California, Irvine, Anteater Instruction & Research Building, Room 2044, Irvine, California 92617, USA.
David S
DS
Timberlake
University of California, Irvine, Anteater Instruction & Research Building, Room 2044, Irvine, California 92617, USA.
Mojgan
M
Sami
Emory University, Atlanta, Georgia, USA.
Sonam
S
Patel
California State University, San Bernardino, USA.
Shamili
S
Thiagarajan
University of California, Irvine, Anteater Instruction & Research Building, Room 2044, Irvine, California 92617, USA.
Ramin
R
Badiyan
University of Southern California, Los Angeles, California, USA.
Shay
S
Willard
D003132:Commerce / Q000331:legislation & jurisprudence*; D004465:Economic Competition; D006801:Humans; D013660:Taxes / Q000331:legislation & jurisprudence*; D014030:Tobacco, Smokeless / Q000191:economics*; D014481:United States