Advancing the Standards of Tax Administration
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 Name | Last Updated | Link to Resource | Description |
|---|---|---|---|
| Tobacco Tax Brochure | Download | Benefits of tobacco tax uniformity | |
| Tobacco Tax Information by State | October 2023 | Download | |
| Cannabis Taxation White Paper | May 2023 | Download | Federation of Tax Administrators Tobacco Section—From Sea to Shining Sea: State Cannabis Taxation |
| Tobacco Tax Section Uniformity Guide | July 2023 | Download | Includes the uniformity forms |
| Tobacco Uniformity Electronic Filing Guide | January 2023 | Download | |
| State Cigarette XML Schema | May 2023 | Download Schema | Including Prevent All Cigarette Trafficking (PACT) |
| State Tobacco XML Schema | July 2024 | Download Schema | |
| Cigarette Technology Survey | 2020 | Download | |
| Brand Code Table | October 30, 2019 | Download | This 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
PACT Act
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.).
