TITLE

Weight-based Vs. Ad Valorem Tax

AUTHOR(S)
Augustus, Joseph R.
PUB. DATE
December 2006
SOURCE
Convenience Store News;12/11/2006, Vol. 42 Issue 15, p84
SOURCE TYPE
Trade Publication
DOC. TYPE
Editorial
ABSTRACT
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.
ACCESSION #
23479411

 

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