News & Analysis as of

Tobacco Regulations Excise Tax

Troutman Pepper Locke

Sam’s Club Eyeing Appeal of Hefty Local Tobacco Tax Assessment

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In June, the Appellate Court of Illinois upheld an assessment of over $314 million against Sam’s Club for unpaid county cigarette excise taxes, including a 10% late fee, a 25% penalty, and accrued interest. The assessment...more

Troutman Pepper Locke

Key Takeaways from the 2024 Federation of Tax Administrators (FTA) Tobacco Tax Annual Conference

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We recently had the opportunity to attend, and present at, the industry portion of the 2024 Federation of Tax Administrators Tobacco Tax Annual Conference in Mobile, Alabama....more

Troutman Pepper Locke

State Licensing Considerations for Tobacco and Nicotine Product Manufacturers, Importers, Distributors, and Retailers

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In this post, we take a closer look at state tobacco and nicotine product licensing considerations. When approaching state licensing issues, it may be helpful to establish a checklist to help manufacturers, importers,...more

Troutman Pepper Locke

State Excise Tax Considerations for Tobacco and Nicotine Manufacturers, Distributors and Retailers

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A couple of years ago we posted an overview of state licensing and excise tax considerations for tobacco companies. In this post, we take a closer look at state excise tax considerations. When approaching state excise tax...more

Troutman Pepper Locke

Members of Congress Propose Massive Tobacco Tax Increase

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A new bill, the “Tobacco Tax Equity Act of 2023” (S.2929 and H.R.5715) has been introduced in the U.S. Senate and House of Representatives.  The bill would...more

Troutman Pepper Locke

Bipartisan “Resources to Prevent Youth Vaping Act” Introduced in Senate and House

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On Friday, July 23, 2021, the attached bill was introduced by a bipartisan group of lawmakers. In the Senate it was introduced by Sen. Jeanne Shaheen (D-NH), along with Lisa Murkowski (R-AK), Richard Durbin (D-IL), Susan...more

Troutman Pepper Locke

Tobacco in the 117th Congress

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Troutman Pepper Strategies (TPS), a full-service government affairs and issue management arm of Troutman Pepper, regularly communicates with members of Congress and staff, including relevant committee staff, regarding the...more

Troutman Pepper Locke

Senators Introduce Federal Legislation to Tax ENDS and Substantially Increase Taxes for Other Tobacco Products

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On April 22, Senator Dick Durbin and others introduced the Tobacco Tax Equity Act of 2021 (S. 1314). The bill would establish a federal excise tax for electronic nicotine delivery systems (“ENDS”) and all other tobacco...more

Morris James LLP

Delaware’s Incremental Grapple with E-Cigs

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Earlier this month the FDA announced that use of electronic cigarettes (or “e-cigs”) reached epidemic proportions among teenagers and it is cracking down. It placed the burden on five manufacturers to prove their devices are...more

McDermott Will & Emery

TTB Issues Further Alcohol Excise Tax Guidance

On Friday, March 2, 2018, Alcohol and Tobacco Tax and Trade Bureau (TTB) issued its next round of guidance concerning the alcohol excise tax provisions of the recently enacted tax law (Tax Act). TTB has not yet addressed some...more

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