Weight-based Vs. Ad Valorem Tax

Augustus, Joseph R.
December 2006
Convenience Store News;12/11/2006, Vol. 42 Issue 15, p84
Trade Publication
The article discusses tax issues concerning moist smokeless tobacco in the United States. One manufacturer in the moist smokeless tobacco category began a quest in 1999 to change the traditional ad valorem basis of state excise taxation to a weight-based form of taxation. Most of the states have rejected a change from the current ad valorem tax.


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