Improving and empowering state tax administration
Improving and empowering state tax administration
Resources

Tobacco Tax Section

Landscape Panoramic view of Tobacco fields at sunset in countryside of Thailand, crops in agriculture, panorama

Advancing the Standards of Tax Administration

The purpose of the tobacco tax section is to improve the techniques of tax administrators and the work of their profession, and to advance the standards of tax administration, as it relates to the administration of state and local taxation of cigarettes and other tobacco products.

Each year, the tobacco section holds four regional meetings, three uniformity meetings, and one annual meeting.

Tobacco Uniformity Project

Cigarette and tobacco taxes are a vital part of every state’s revenue base, providing funding for a wide variety of programs. Uniformity makes it easier to ensure that each state is getting the fairest share of the revenue it deserves and easier for industry to accurately file and pay their taxes, leveling the playing field.

See below for essential information about the FTA Tobacco Tax Section’s uniformity efforts.

Uniformity Resources

Resource NameLast UpdatedLink to ResourceDescription
Tobacco Tax BrochureDownloadBenefits of tobacco tax uniformity
Tobacco Tax Information by StateOctober 2023Download
Cannabis Taxation White PaperMay 2023DownloadFederation of Tax Administrators Tobacco Section—From Sea to Shining Sea: State Cannabis Taxation
Tobacco Tax Section Uniformity GuideJuly 2023DownloadIncludes the uniformity forms
Tobacco Uniformity Electronic Filing GuideJanuary 2023Download
State Cigarette and Tobacco SchemasMay 2023View PageIncluding Prevent All Cigarette Trafficking (PACT)
Cigarette Technology Survey2020Download
Brand Code Table​October 30, 2019DownloadThis Brand Code Table is prepared based on information provided to the Federation of Tax Administrators’ (FTA) Workgroup by the tobacco manufacturers (except where noted). FTA does not assume responsibility for the accuracy or completeness of this information. This list should not and cannot be used to determine whether particular tobacco products are legal for sale in any particular State or which manufacturer is the fabricator of listed tobacco products. Persons using this table should consult specific State laws and directories in determining which brand families, or brand styles are legal for sale.

The Leaf Sheet

Tobacco Tax Section Uniformity Newsletter

Download printable versions of the following issues:

Other Resources

Resource Name
Link to Resource
Description
Tax Rates and Surveys
View site
Tobacco e-List
View site
Requires approval to join

PACT Act

Important Information on the Revised Pact Act Forms: Updated March, 2021

The FTA Tobacco Uniformity Committee has developed the revised PACT Act forms, State Cigarette PACT Act report (PA-1) and State Tobacco PACT Act report (PA-2), effective March, 2021.  The Tobacco Uniformity Committee has approved these revised PDF and Excel versions of the forms.  These are forms for the states that accept paper filing and have not yet fully adopted the electronic reporting using the FTA Tobacco Uniformity electronic XML filing schema.

Note: The FTA Tobacco Uniformity electronic XML filing schema captures all data a state may need for all reports/files/returns (such as PACT, MSA, etc.).

Tobacco Tax Section Officers

The tobacco tax section has bylaws passed by the executive board of FTA.  The bylaws establish officer roles and responsibilities for the tobacco tax section.  The current officer positions are held by the following individuals:
National Chair
Justin Scott, Texas
National Vice Chair
Florence Sam, District of Columbia
National Secretary
Marcia Rosencutter, Kansas

Uniformity Co-Chairs

State Co-Chair
Jason Kraemer (State of Wisconsin)
Industry Co-Chair
Tim Harris (Eby Brown)

Uniformity Subcommittees

Communication and Legislation
State Co-Chair
JD Daniels (Texas)
Industry Co-Chair
Cheyanne Still (McLane)
Compliance
State Co-Chair
Justin Scott (Texas)
Industry Co-Chair
Jim Pulsifer (Altria)
Forms
State Co-Chair
Marci Rosencutter (Kansas)
Industry Co-Chair
Casey Buckland (Associated Wholesaler Grocers Inc.)
Technology
State Co-Chair
Isa Momoh (North Carolina)
Industry Co-Chair
Raymond Chu (Core-Mark)
Cannabis
State Co-Chair
Emily Joorfelz (Mississippi)
Industry Co-Chair
Alberto DeLaSerna (SICPA)