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.
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.
Click here to access 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 | August 2022 | 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 | November 2022 | Download | Includes the uniformity forms |
Tobacco Uniformity Electronic Filing Guide | January 2023 | Download | |
State Cigarette and Tobacco Schemas | September 2022 | View page | Including Prevent All Cigarette Trafficking (PACT) |
Cigarette Technology Survey | 2020 | Download | |
Cigar Sales Model Legislation | 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: Uniformity Newsletter | May 2023 | View issue | Download a printable version of the latest issue of The Leaf Sheet, the Tobacco Tax Section Uniformity newsletter. |
The Leaf Sheet: Uniformity Newsletter | January 2023 | View issue | Download a printable version of the latest issue of The Leaf Sheet, the Tobacco Tax Section Uniformity newsletter. |
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
Gerald Robinett, Missouri
National Vice Chair
Al Milak, North Carolina
National Secretary
Justin Scott, Texas
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 Anders (Associated Wholesaler Grocers Inc.)
Technology
State Co-Chair
Mike Hanson (California)
Industry Co-Chair
Raymond Chu (Core-Mark)
Cannabis
State Co-Chair
Emily Joorfelz (Mississippi)
Industry Co-Chair
Alberto DeLaSerna (SICPA)
