He Yanyun, Zhang Zezhong, Yang Qian, Shang Ce
Center for Tobacco Research, The Ohio State University Wexner Medical Center, Columbus, OH, USA.
Department of Internal Medicine, Medical Oncology Division, The Ohio State University, Columbus, OH, USA.
Prev Med Rep. 2025 Jan 18;50:102979. doi: 10.1016/j.pmedr.2025.102979. eCollection 2025 Feb.
The effect of smokeless tobacco (SLT) taxes on SLT use has received relatively little research attention in the US compared to the extensive focus on cigarette and e-cigarette taxation. The scarcity of SLT literature is partially due to the complexities of SLT taxes and the lack of standardized taxes. While some states imposed specific taxes based on the weight of the products, others imposed taxes. These two types of tax schemas are not directly comparable, further complicating analysis.
We standardize SLT taxes into two measures: first, we convert taxes to specific taxes so that both taxes are expressed in $/ounce; second, we convert specific taxes to taxes so that both taxes are measured as % of the wholesale price.
We extracted sales-weighted retail prices from the Nielsen Retail Scanner Data between 2006 and 2020. We developed a method to standardize SLT taxes.
Overall, the standardized SLT taxes exhibit a steadily increasing trend. In the fourth quarter of 2020, the average specific tax for chewing tobacco, moist snuff, dry snuff, and snus was $0.36, $0.91, $0.74, and $1.27 per ounce, respectively. The average tax for chewing tobacco, moist snuff, dry snuff, and snus was 57.4 %, 47.5 %, 42.6 %, and 38.8 % of wholesale prices, respectively.
The SLT tax data provided here can serve as a valuable tool for policymakers in determining and refining SLT tax rates, further allowing future studies to understand their impacts on SLT use and related disparities.
与对卷烟和电子烟税收的广泛关注相比，无烟烟草（SLT）税对SLT使用的影响在美国受到的研究关注相对较少。SLT文献的稀缺部分归因于SLT税的复杂性以及缺乏标准化的税收。虽然一些州根据产品重量征收特定税，但其他州则征收 税。这两种税收模式无法直接比较，进一步使分析复杂化。
我们将SLT税标准化为两种度量：第一，我们将 税转换为特定税，以便两种税都以美元/盎司表示；第二，我们将特定税转换为 税，以便两种税都以批发价格的百分比来衡量。
我们从2006年至2020年的尼尔森零售扫描数据中提取了销售加权零售价格。我们开发了一种标准化SLT税的方法。
总体而言，标准化的SLT税呈现出稳步上升的趋势。在2020年第四季度，嚼烟、湿鼻烟、干鼻烟和口含烟的平均特定税分别为每盎司0.36美元、0.91美元、0.74美元和1.27美元。嚼烟、湿鼻烟、干鼻烟和口含烟的平均 税分别为批发价格的57.4%、47.5%、42.6%和38.8%。
此处提供的SLT税数据可作为政策制定者确定和完善SLT税率的宝贵工具，进一步使未来的研究能够了解其对SLT使用及相关差异的影响。
