Taxing E-Cigarettes Options and Potential Public Health Impact
|
|
|
- Samuel Stephens
- 8 years ago
- Views:
Transcription
1 Taxing E-Cigarettes Options and Potential Public Health Impact Frank J. Chaloupka, University of Illinois at Chicago E-Cigarette Tax Policy Research Meeting Oakland, CA, January 22, 2015
2 Overview Brief review of evidence on impact of price on e- cigarette demand Mechanics of taxation Tax structure (ad valorem vs. specific) What product(s) to tax Where to collect tax Level of tax What level relative to combustible products Use of tax revenues Messaging
3 Price & E-Cigarette Demand
4 Sales Price (in real 2011 Q4 dollars) Sales Volume (thousands of pieces) Disposable Electronic Cigarettes Sales Volume and Price: Total US Real Sales Price Sales Volume 4, ,000 3, ,000 2, ,000 1,500 1, Q Q Q Q Q Q Q Q Q Q Q Q4 -
5 Sales Price (in real 2011 Q4 dollars) Sales Volume (thousands of pieces) Reusable Electronic Cigarettes Sale Volume and Price: Total US Real Sales Price Sales Volume Q Q Q Q Q Q Q Q Q Q Q Q4 -
6 Conclusions & Summary Huang, et al., Tobacco Control, 2014 Overall sales of e-cigarettes are sensitive to price changes A 10% increase in price reduces sales of disposable e- cigarettes by approximately 12%, and by about 19% for reusable e-cigarettes. Sales of disposable e-cigarettes were higher in markets with stronger SFA policies. No consistent statistical significant relationship between cigarette prices and e-cigarette sales. Increasing reusable e-cigarette price will lead to an increase in disposable e-cigarette sales.
7 Rationale for ENDS Taxation Improve Public Health Encourage switching from combusted to potentially less harmful products Prevent youth initiation Raise Revenue Revenue replacement Others?
8 Mechanics of ENDS Taxation
9 State and Local Overview: ENDS Taxes Minnesota is the only state to implement a tax on e-cigarettes North Carolina adopted tax; will implement in 2015 Other states have discussed or are considering No localities have applied a tax to e-cigarettes as far as we know
10 Minnesota ENDS Tax Minnesota taxes e-cigarettes at 95% of the wholesale price by determining that they fall in the definition of a tobacco product Based on Department of Revenue decision that e- cigarettes fit the state s definition of a tobacco product Public health community not actively involved in the decision
11 Minnesota Language Department of Revenue Minnesota Dept. of Revenue memo: An electronic cigarette or e-cigarette is a device that simulates smoking tobacco. In Minnesota, e-cigarettes and e-juice which contain nicotine derived from tobacco meet the definition of a tobacco product found in (Minnesota Statutes, section 297F.01, subdivision 19). E-Cigarettes are taxable. E-cigarettes and e-juice are considered tobacco products and are subject to the Tobacco Tax, which is currently 95% of the wholesale cost of any product containing or derived from tobacco. Source:
12 Minnesota ENDS Tax Minnesota tax based on value of the e-juice But if sold as part of a package (e.g. reusable e-cigarettes or starter kits), tax applied to entire package Taxes collected from licensed distributors Retailers, vape shops can get list of licensed distributors from state tax authorities Active enforcement Compliance checks of retailers, vape shops to determine if taxes have been paid Untaxed products subject to seizure
13 North Carolina ENDS Tax New excise tax on vapor products adopted May 2014; effective July 1, 2015 RJR proposal; no public health input Five-cents per milliliter of consumable product any nicotine liquid solution or other material that is depleted as vapor product is used Taxes collected from licensed distributors Retailers, vape shops can be licensed as distributors Similar to approach used for OTP tax Relatively passive enforcement Efforts to increase awareness of tax among distributors, retailers
14 Importance of Definitions State statutory definitions of e-cigarettes can be categorized as*: Inclusive: e-cigarettes are included in the statutory definitions of tobacco products (9 states) Neutral: e-cigarettes are defined separately from tobacco products in statute, but not exempted from future inclusion in the definition of tobacco products or further application of tobacco control-related statutes (14 states) Exempting: e-cigarettes are explicitly exempt from being defined or treated as a tobacco product by statute (6 states) * Note these reflect definitions as of early 2014.
15 Mechanics of ENDS Taxes Ad Valorem vs. Specific Excise Tax Diversity and rapid evolution of products suggests ad valorem tax would be easier to administer Disadvantages of Ad Valorem Tax: Valuation problems Tax depends on industry pricing strategies Larger price gaps between high, low priced products High tax on devices could discourage use Advantages of Ad Valorem Tax: Is not eroded by inflation
16 Mechanics of ENDS Taxes What to tax? All products/components vs. e-juice? Only products that contain nicotine? All nicotine vs. nicotine derived from tobacco? Where to collect tax? Distributor vs. retailer? Need for licensing
17 Level of ENDS Taxation
18 Option A: Low e-cigarette price Apply little or no tax Rationale: Maximize switching Potential consequences: Promotes initiation, gateway to combustible use Encourages dual use
19 Option B: Increase e-cigarette price Tax e-cigarettes while increasing taxes on combustible tobacco products Maintain or increase relative price of combustibles Rationale: Maximize switching Discourage dual use Discourage initiation Discourage combustible use
20 Option C: High e-cigarette price Parity with combustible taxes Rationale: Discourage youth initiation Treat all tobacco products the same Discourage dual use Potential consequences: Discourage switching
21 Recommended Approach: Tax e-cigarettes while increasing taxes on cigarettes and other tobacco products Maintain or increase relative price of combustibles Maximize switching while discouraging initiation and dual use Use revenues to support prevention and cessation programs
22
NICOTINE INHALING PRODUCTS AGE OF SALE RESTRICTIONS & PROXY PURCHASING GUIDANCE FOR PHARMACIES KEY POINTS
NICOTINE INHALING PRODUCTS AGE OF SALE RESTRICTIONS & PROXY PURCHASING GUIDANCE FOR PHARMACIES KEY POINTS The following guidance has been prepared by the Department of Health in conjunction with the Medicines
Democratic People's Republic of Korea
WHO Report on the Global Tobacco Epidemic, 2015 Country profile Democratic People's Republic of Korea WHO Framework Convention on Tobacco Control (WHO FCTC) status Date of signature 17 June 2003 Date of
Country profile. Austria
WHO Report on the Global Tobacco Epidemic, 2015 Country profile Austria WHO Framework Convention on Tobacco Control (WHO FCTC) status Date of signature 28 August 2003 Date of ratification (or legal equivalent)
Country profile. Sri Lanka
WHO Report on the Global Tobacco Epidemic, 2015 Country profile Sri Lanka WHO Framework Convention on Tobacco Control (WHO FCTC) status Date of signature 23 September 2003 Date of ratification (or legal
Country profile. Bhutan
WHO Report on the Global Tobacco Epidemic, 2015 Country profile Bhutan WHO Framework Convention on Tobacco Control (WHO FCTC) status Date of signature 09 December 2003 Date of ratification (or legal equivalent)
Country profile. Saudi Arabia
WHO Report on the Global Tobacco Epidemic, 2015 Country profile Saudi Arabia WHO Framework Convention on Tobacco Control (WHO FCTC) status Date of signature 24 June 2004 Date of ratification (or legal
Country profile. Slovakia
WHO Report on the Global Tobacco Epidemic, 2013 Country profile Slovakia WHO Framework Convention on Tobacco Control (WHO FCTC) status Date of signature 19 December 2003 Date of ratification (or legal
Country profile. Nigeria
WHO Report on the Global Tobacco Epidemic, 2015 Country profile Nigeria WHO Framework Convention on Tobacco Control (WHO FCTC) status Date of signature 28 June 2004 Date of ratification (or legal equivalent)
AVAIL VAPOR RESPONDS TO REQUEST FROM FEDERAL DRUG ADMINISTRATION TO PROVIDE FEEDBACK FROM E-CIGARETTE USERS
AVAIL VAPOR RESPONDS TO REQUEST FROM FEDERAL DRUG ADMINISTRATION TO PROVIDE FEEDBACK FROM E-CIGARETTE USERS Q2 What is your age? Answered: 8,509 Skipped: 18 18-20 21-29 30-39 40-49 50-59 60 or older 18-20
Country profile. India
WHO Report on the Global Tobacco Epidemic, 2015 Country profile India WHO Framework Convention on Tobacco Control (WHO FCTC) status Date of signature 10 September 2003 Date of ratification (or legal equivalent)
Country profile. Canada
WHO Report on the Global Tobacco Epidemic, 2015 Country profile Canada WHO Framework Convention on Tobacco Control (WHO FCTC) status Date of signature 15 July 2003 Date of ratification (or legal equivalent)
Country profile. Cuba
WHO Report on the Global Tobacco Epidemic, 2015 Country profile Cuba WHO Framework Convention on Tobacco Control (WHO FCTC) status Date of signature 29 June 2004 Date of ratification (or legal equivalent)
Country profile. Indonesia. WHO Framework Convention on Tobacco Control (WHO FCTC) status. Date of ratification (or legal equivalent)
WHO Report on the Global Tobacco Epidemic, 2015 Country profile Indonesia WHO Framework Convention on Tobacco Control (WHO FCTC) status Date of signature Date of ratification (or legal equivalent) t signed
Country profile. Germany
WHO Report on the Global Tobacco Epidemic, 2015 Country profile Germany WHO Framework Convention on Tobacco Control (WHO FCTC) status Date of signature 24 October 2003 Date of ratification (or legal equivalent)
California Cigarette Fire Safety and Firefighter Protection Act
California Cigarette Fire Safety and Firefighter Protection Act (Part 8 (commencing with Section 14950) to Division 12 of the Health and Safety Code*) Enacted Statutes 2005, Chapter 633 (AB 178), in effect
GUIDELINES FOR IMPLEMENTATION OF ARTICLE 6 OF THE WHO FCTC
GUIDELINES FOR IMPLEMENTATION OF ARTICLE 6 OF THE WHO FCTC Price and tax measures to reduce the demand for tobacco 1. INTRODUCTION Purpose of the guidelines Consistent with other provisions of the WHO
Colorado s 2005 Tobacco Tax Increase, Cigarette Consumption, and Tax Revenues
Colorado s 2005 Tobacco Tax Increase, Cigarette Consumption, and Tax Revenues Tobacco Program and Evaluation Group University of Colorado at Denver and Health Sciences Center Theresa Mickiewicz, MSPH Arnold
Regulation of the Peabody Board of Health Restricting the Sale of Tobacco Products and Nicotine Delivery Products
Regulation of the Peabody Board of Health Restricting the Sale of Tobacco Products and Nicotine Delivery Products A. Statement of Purpose: Whereas there exists conclusive evidence that tobacco smoking
ex rel. BILL LOCKYER, ATTORNEY GENERAL OF THE STATE OF CALIFORNIA,
BILL LOCKYER Attorney General of the State of California RICHARD M. FRANK Chief Assistant Attorney General DENNIS ECKHART Senior Assistant Attorney General MICHELLE L. FOGLIANI Deputy Attorney General
TAX/EXCISE: Increases the state excise tax on certain tobacco products and reduces certain excise tax discounts AN ACT
Regular Session, 0 HOUSE BILL NO. BY REPRESENTATIVE STOKES TAX/EXCISE: Increases the state excise tax on certain tobacco products and reduces certain excise tax discounts 0 AN ACT To amend and reenact
Updating LWVO State Finance and Taxation Policies
Updating LWVO State Finance and Taxation Policies By J. Donald Mottley Study Committee Chair 1 (DRAFT, Updated December 8, 2008) With Concurrence of Committee Current LWVO Policy Statements. At present,
Montana Legislative Fiscal Division. September 19, 2000. Prepared by Greg DeWitt, Senior Fiscal Analyst
Montana Legislative Fiscal Division Highway State Special Revenue Account: Working Capital Update September 19, 2000 Prepared by Greg DeWitt, Senior Fiscal Analyst Highway State Special Revenue Account:
Tanzania. Report card on the WHO Framework Convention on Tobacco Control. 29 July 2007. Contents. Introduction
Report card on the WHO Framework Convention on Tobacco Control Tanzania Introduction Tobacco use is the single most preventable cause of death in the world today, and is estimated to kill more than five
State Ballot Question Issue Brief # 4 SQ 713: Tobacco Tax Increase + Tax Relief + Health Care Initiative
Community Action Project Phone 918.382.3200 717 S. Houston, Suite 200 Fax 918.382.3213 Tulsa, OK 74127 publicpolicy@captc.org http://www.okpolicy.org State Ballot Question Issue Brief # 4 SQ 713: Tobacco
SUPPLEMENTAL NOTE ON SENATE SUBSTITUTE FOR HOUSE BILL NO. 2109
SESSION OF 2015 SUPPLEMENTAL NOTE ON SENATE SUBSTITUTE FOR HOUSE BILL NO. 2109 As Amended by Senate Committee of the Whole Brief* Senate Sub. for HB 2109, as amended by the Senate Committee of the Whole,
SLIDE 1: Good morning; I would like to thank the organizers for the opportunity to speak today on a significant issue the relationship between tobacco taxation and public health. Much of the background
(c) The statutory provisions for taxation of personal income are contained within Revenue and Taxation Code sections 17001 to 18181 inclusive.
SECTION 1. STATEMENT OF FINDINGS (a) Our state Revenue and Taxation Code provides for the taxation of personal income, corporate income and gross receipts or sales price of tangible personal property sold
Country profile. Mexico
WHO Report on the Global Tobacco Epidemic, 2015 Country profile Mexico WHO Framework Convention on Tobacco Control (WHO FCTC) status Date of signature 12 August 2003 Date of ratification (or legal equivalent)
PART 3. Assessment Procedures. CHAPTER 4 New Construction Valuation Property Tax Levy Limit
PART 3 Assessment Procedures CHAPTER 4 Introduction Arizona Revised Statute ( ARS ) 42-13002(B) (3) authorizes the Arizona Department of Revenue (ADOR) to audit the valuation of new construction as determined
State Taxation of Non-Cigarette Tobacco Products
State Taxation of Non-Cigarette Tobacco Products / 1 Tips & Tools State Taxation of Non-Cigarette Tobacco Products The Tobacco Control Legal Consortium has created this series of legal technical assistance
Tobacco-Free Policy Rationale
California Youth Advocacy Network page 1 of 8 Tobacco-Free Policy Rationale Information for Colleges and Universities Considering Adopting a Tobacco-Free Policy INTRODUCTION Tobacco is the leading cause
E-cigarette Briefing for Health & Social Care Professionals
E-cigarette Briefing for Health & Social Care Professionals 1. The Context 1.1 Smoking is the largest single cause of premature deaths and preventable ill-health in England. In 2011 among adults aged 35
Use of electronic cigarettes (vapourisers) among adults in Great Britain
May 2016 Use of electronic cigarettes (vapourisers) among adults in Great Britain 33 Summary of findings An estimated 2.8 million adults in Great Britain currently use electronic cigarettes (vape) up from
Office of the Attorney General Attention: Ashley Johansson, Initiative Coordinator 1300 "I" Street Sacramento, CA 95814
1 5-0 0 8 1 Arndt.# I November 10, 2015 VIA MESSENGER Office of the Attorney General Attention: Ashley Johansson, Initiative Coordinator 1300 "I" Street Sacramento, CA 95814 ~CEIVfb NOV 1 2 2015 INITIATIVE
Saint Lucia Chamber Of Commerce, Industry & Agriculture. Questions on the VAT White Paper
Saint Lucia Chamber Of Commerce, Industry & Agriculture Questions on the VAT White Paper Section Question Answer General comments Introduction The simulation presented (which is seriously flawed in its
BEFORE THE BOARD OF HEALTH SPOKANE REGIONAL HEALTH DISTRICT RESOLUTION #16-01
BEFORE THE BOARD OF HEALTH SPOKANE REGIONAL HEALTH DISTRICT RESOLUTION #16-01 RE: RESOLUTION ADOPTING RCW 70.160 BY REFERENCE AND PROHIBITING SMOKING, INCLUDING SMOKING OF TOBACCO, FLAVORED TOBACCO PRODUCTS
TELEPHONE COMPANY PROPERTY TAX
Department of Revenue Division of Research and Policy January 10, 2007 TELEPHONE COMPANY PROPERTY TAX A. INTRODUCTION In general, property taxes are assessed and collected at the local level. However,
Tobacco and Alcohol Taxation
Tobacco and Alcohol Taxation Frank J. Chaloupka Director, ImpacTeen, University of Illinois at Chicago www.uic.edu/~fjc www.impacteen.org Prepared for the American Medical Association s Merging Coalitions:
STATE OF ARIZONA OFFICE OF THE ATTORNEY GENERAL
STATE OF ARIZONA OFFICE OF THE ATTORNEY GENERAL ATTORNEY GENERAL OPINION by TERRY GODDARD ATTORNEY GENERAL December 22, 2006 No. I06-008 (R06-034) Re: The Application of Proposition 203, the Arizona Early
8 Biggest Electronic Cigarette Myths
Consumer Advocates for Smoke free Alternatives Association 8 Biggest Electronic Cigarette Myths There are many myths and misconceptions about electronic cigarettes. Let's separate fact from fiction. Myth
NYACS Analysis of the Proposed Oneida Indian Nation Tax Settlement
New York Association of Convenience Stores 130 Washington Avenue, Suite 300, Albany NY 12210 TELEPHONE: (800) 33-NYACS or (518) 432-1400 FAX: (518) 432-7400 NYACS Analysis of the Proposed Oneida Indian
Young adults and e-cigarettes: a qualitative exploration of awareness, experience and attitudes
Research Findings 136/2016 Young adults and e-cigarettes: a qualitative exploration of awareness, experience and attitudes Dawn Griesbach and Alison Platts Griesbach & Associates Introduction This report
SALES AND USE TAX TECHNICAL BULLETINS SECTION 46
SECTION 46 - DIRECT PAY PERMIT 46-1 DIRECT PAY PERMIT TANGIBLE PERSONAL PROPERTY A direct pay permit can be issued to a taxpayer that makes purchases of tangible personal property when the tax application
STATE OPTIONS TO PREVENT AND REDUCE CIGARETTE SMUGGLING AND BLOCK OTHER ILLEGAL STATE TOBACCO TAX EVASION
STATE OPTIONS TO PREVENT AND REDUCE CIGARETTE SMUGGLING AND BLOCK OTHER ILLEGAL STATE TOBACCO TAX EVASION To try to block or reduce state tobacco tax increases, the major U.S. cigarette companies regularly
Michigan Tobacco Enforcement Michigan Department of Treasury
Michigan Tobacco Enforcement Michigan Department of Treasury Cigarette Tax Michigan has levied an excise tax on cigarettes since 1947. For decades the tax stayed at or below 25 cents per pack. Then, as
Chapter 1 An Introduction to Taxation and Understanding the Federal Tax Law
Chapter 1 An Introduction to Taxation and Understanding the Federal Tax Law CHAPTER HIGHLIGHTS A proper analysis of the current U.S. tax system begins with an examination of the historical principles that
Property Tax Relief Project Overview
Presentation to the Property Tax Relief Task Force Anchorage Chamber of Commerce Task Force Aug 8, 2007 Mission: By Sept. 4, 2007 bring forth a recommendation for significant and lasting property tax relief
WHO study and position on Electronic cigarettes
WHO study and position on Electronic cigarettes 1 Roberto Bertollini MD MPH Presentation Roadmap What are ENDS Scientific Evidence Global Availability WHO s Position Designed to deliver nicotine to the
Y. Canaan Huie General Counsel North Carolina Department of Revenue Revenue Laws Study Committee March 7, 2012
Y. Canaan Huie General Counsel North Carolina Department of Revenue Revenue Laws Study Committee March 7, 2012 Overview Background Current Taxation of Sales/Purchases of Solar Electricity Equipment Options
Property Tax Levy Law. Mike Sobul, Treasurer Granville EVSD OSBA Capital Conference November 13, 2012
Property Tax Levy Law Mike Sobul, Treasurer Granville EVSD OSBA Capital Conference November 13, 2012 Constitutional Restrictions O. Const. Art. XII, Sec. 2 imposes two primary limitations on real property
Nova Scotia Tobacco Control Strategy Evaluation: Preliminary Results
Nova Scotia Tobacco Control Strategy Evaluation: Preliminary Results 1 Evaluation Objectives To describe the implementation to date of each component of the Strategy To assess the outcomes of the Strategy
E-cigarettes: a new foundation for evidence-based policy and practice
E-cigarettes: a new foundation for evidence-based policy and practice Introduction Smoking rates in England are in long-term decline. However, tobacco use remains one of the country s major public health
The Effects of Price on Alcohol Use, Abuse and Consequences
The Effects of Price on Alcohol Use, Abuse and Consequences Frank J. Chaloupka Director, ImpacTeen, University of Illinois at Chicago www.uic.edu/~fjc www.impacteen.org Prepared for the National Academy
RNAO Submission on Bill 178: An Act to amend the Smoke-Free Ontario Act. Speaking notes: Standing Committee on General Government.
RNAO Submission on Bill 178: An Act to amend the Smoke-Free Ontario Act Speaking notes: Standing Committee on General Government May 16, 2016 1 R N A O S p e a k i n g N o t e s B i l l 1 7 8 - M a y 1
A Smoking Gun. Cancer-causing chemicals in e-cigarettes
Cancer-causing chemicals in e-cigarettes 2201 Broadway, Suite 302 Oakland, CA 94612 T: (510) 655-3900 F: (510) 655-9100 www.ceh.org This report was written by Caroline Cox, Research Director at the Center
The Economics of Smoke-Free Air Policies
The Economics of Smoke-Free Air Policies Frank J. Chaloupka University of Illinois at Chicago California Tobacco Control Program, Project Directors Meeting Napa, CA February 19, 2009 Overview Costs of
Study Committee Report on the Property Tax Treatment of Telecommunication Companies
Study Committee Report on the Property Tax Treatment of Telecommunication Companies Presented by the Iowa Department of Revenue December 18, 2015 Study Committee Report on the Property Tax Treatment of
NCACPA TAXATION COMMITTEE Subcommittee 2012 Questionnaire
NCACPA TAXATION COMMITTEE Subcommittee 2012 Questionnaire A. Business Tax Could you please address the issue of the NC Add-back with regard to bonus depreciation? Is there any way to avoid the rule of
SALES AND USE TAX TECHNICAL BULLETINS SECTION 17
SECTION 17 - NONPROFIT ENTITIES - HOSPITALS, EDUCATIONAL INSTITUTIONS, CHURCHES, ORPHANAGES AND OTHER CHARITABLE OR RELIGIOUS INSTITUTIONS AND ORGANIZATIONS AND QUALIFIED RETIREMENT FACILITIES WHOSE PROPERTY
Op. 61-9. January 13, 1961. Honorable Earl W. Fase Director of Taxation State of Hawaii Honolulu, Hawaii
January 13, 1961 Honorable Earl W. Fase Director of Taxation State of Hawaii Honolulu, Hawaii Attention: Mr. John A. Bell Deputy Director of Taxation Dear Sir: This is in response to your request for our
Trends in the Cigarette Industry After the Master Settlement Agreement
United States Department of Agriculture TBS-250-01 October 2001 Electronic Outlook Report from the Economic Research Service Trends in the Cigarette Industry After the Master Settlement Agreement www.ers.usda.gov
PROPOSALS FOR REPLACEMENT OF THE SBT AND PERSONAL PROPERTY TAX RELIEF
PROPOSALS FOR REPLACEMENT OF THE SBT AND PERSONAL PROPERTY TAX RELIEF Executive Summary The Michigan Chamber of Commerce supports replacement of the Single Business Tax (SBT), and a 50% personal property
Proposition 29. Imposes Additional Tax on Cigarettes for Cancer Research. Initiative Statute.
Proposition 29 Imposes Additional Tax on Cigarettes for Cancer Research. Initiative Statute. Summary of Legislative Analyst s Estimate of Net State and Local Government Fiscal Impact Fiscal Impact: Net
CHAPTER 13 TOBACCO PRODUCT MANUFACTURERS. Effective date. - This chapter became effective April 28, 1999.
These two chapters of the Official Code of Georgia set forth the details for annual certifications and escrow payments required of tobacco product manufacturers. Many other provisions of the Code affect
Summary of Proposed Roth 401(k) & Roth 403(b) Distribution Regulations
Summary of Proposed Roth 401(k) & Roth 403(b) Distribution Regulations As promised, we have reviewed the proposed Roth 401(k) and Roth 403(b) (hereinafter "Roth k/b") regulations. Throughout this summary
WALTER S. JOHNSON FOUNDATION (A California Nonprofit Private Foundation) *** FINANCIAL STATEMENTS. Years Ended December 31, 2013 and 2012
*** FINANCIAL STATEMENTS Years Ended December 31, 2013 and 2012 TABLE OF CONTENTS Pages INDEPENDENT AUDITOR'S REPORT 1 FINANCIAL STATEMENTS: Statements of Financial Position 2 Statements of Activities
Tobacco Control in Developing Countries
TOBACCO FACTS 1 Price and Other Measures to Reduce Demand is Key to Tobacco Control Tobacco control aims to help adults to quit smoking and deter children from starting. Both stopping smoking and not starting
Florida s Intangibles Tax: The Case for Repeal
Florida s Intangibles Tax: The Case for Repeal by Randall G. Holcombe DeVoe Moore Professor of Economics, Florida State University and Chairman, Research Advisory Board The James Madison Institute Policy
ACT. on Protection of Health against the Consequences of Consumption of Tobacco and Tobacco Products. of 9 November 1995. (J.L. of 30 January 1996)
Annex 1 to the FCTC 1 report Poland Dziennik Ustaw - Journal of Laws (J.L.) 96.10.55 1997-10-22 amended by J.L. 97.121.770 article 82 1998-09-01 amended by J.L. 97.88.554 article 5 2 point 47 2000-01-01
Cigarette Minimum Price Laws
Cigarette Minimum Price Laws / 1 Tips and Tools Cigarette Minimum Price Laws The Tobacco Control Legal Consortium has created this series of legal technical assistance guides to serve as a starting point
STATE OF OKLAHOMA. 2nd Session of the 49th Legislature (2004) COMMITTEE SUBSTITUTE
STATE OF OKLAHOMA 2nd Session of the 49th Legislature (2004) COMMITTEE SUBSTITUTE FOR HOUSE BILL NO. 2660 By: Adair of the House and Hobson of the Senate COMMITTEE SUBSTITUTE An Act relating to revenue
License Application to Make Retail Sales of Cigarette and Other Tobacco Products
License Application to Make Retail Sales of Cigarette and Other Tobacco Products CITY OF SHAKOPEE 129 Holmes Street South Shakopee, MN 55379 952-233-9300 Licensee s legal name Daytime Phone Business trade
The taxation treatment of Australian financial products is not the same as for New Zealand financial products.
Overseas distribution No action has been taken to register or qualify the offer of Units under this PDS, or to otherwise permit a public offering of Units, in any jurisdiction outside Australia and New
Businesses Qualifying for Chapter 100 Financing
Businesses Qualifying for Chapter 100 Financing MUNICIPALITIES AND BUSINESSES aa Pursuant to Section 536.010(6)(c)RSMo, this document is an intergovernmental memorandum developed to provide guidance to
SHARED REVENUE AND TAX RELIEF
455 SHARED REVENUE AND TAX RELIEF GOVERNOR S BUDGET RECOMMENDATIONS Source FY01 FY02 % Change FY03 % Change of Funds Adjusted Base Recommended Over FY01 Recommended Over FY02 GPR 1,717,508,900 1,715,169,400-0.1
Tax Administration. 3.1 Tax Administration s Capacity
55 Chapter III Tax Administration There are at least three reasons why governments impose or increase excise taxes on tobacco products: to raise revenue, to correct for externalities, and to discourage
CHAPTER 1 Introduction to Taxation
CHAPTER 1 Introduction to Taxation CHAPTER HIGHLIGHTS A proper analysis of the United States tax system begins with an examination of the tax structure and types of taxes employed in the United States.
Property Assessment Standards in the United States
Property Assessment Standards in the United States Larry DeBoer Department of Agricultural Economics, Purdue University January, 2000 An assessment standard defines the taxable value of property that assessors
Q UANTITATIVE E CONOMICS & S TATISTICS AUGUST 25, 2005. Virginia Taxes Paid by Manufacturers
Q UANTITATIVE E CONOMICS & S TATISTICS AUGUST 25, 2005 Virginia Taxes Paid by Manufacturers $16 $14 $12 $10 $8 $6 $12.5 $12.2 $10.7 $10.8 $4 $2 $0 19992000200120022003 Introduction This study provides
The state's collection procedures are detailed in the State Administrative Manual. Collection steps may include some or all of the following:
This report is submitted to meet the provisions of Government Code (GC) Section 13292.5, requiring annual reporting by the Department of Finance to the Legislature on the status of delinquent receivables
Medical Marijuana Dispensaries, Hookah Bars, and Head Shops
Medical Marijuana Dispensaries, Hookah Bars, and Head Shops Peter Spoerl Leah Peachey 555 12th Street, Suite 1500 Oakland, CA 94607 Tel: 510.808.2000 Fax: 510.444.1108 E-mail: pspoerl@meyersnave.com lpeachey@meyersnave.com
An Informational Paper
MAJOR STATE TAX CHANGES ENACTED IN 1961 An Informational Paper THE ADVISORY COMMISSION ON INTERGOVERNMENTAL RELATIONS WASHINGTON 25, D. C.: February 1962 MAJOR STATE TAX CHANGES ENACTED I N 1961 State
HOW TO STOP SMOKING. Dr Coral Gartner UQ Centre for Clinical Research
HOW TO STOP SMOKING Dr Coral Gartner UQ Centre for Clinical Research ACKNOWLEDGEMENTS SOME TRUTHS There is no magic bullet Secret to successful quitting: keep trying make every quit attempt count Every
For more information, please contact the Treasury Management Division at (501) 371-4567.
If you are considering a move to Little Rock or have been a resident for a short time, you may have questions about Little Rock s tax rates. The following information includes a summary of various state
Taxing Telecommunications
Taxing Telecommunications October 11, 2005 Deborah R. Bierbaum, Director External Tax Policy Document/Ref erence Number 2004 AT&T, All Rights Reserv ed. Overview Review issues and factors challenging current
Retail Sales Tax Health and Post Secondary Education Tax Levy Tobacco Tax Fuel Tax
Retail Sales Tax Health and Post Secondary Education Tax Levy Tobacco Tax Fuel Tax September 2015 1 Introduction This is a general guide for businesses and other organizations to help them determine if
Understanding Mississippi Property Taxes
Understanding Mississippi Property Taxes The Mississippi Association of Supervisors with the Center for Governmental Training and Technology Mississippi Property Tax Primer Property tax revenues are a
Mississippi Health Insurance Exchange Advisory Board. Final Recommendations Employer Participation
Mississippi Health Insurance Exchange Advisory Board Final Recommendations Employer Participation Background The Mississippi Health Insurance Exchange Advisory Board ( Advisory Board ) was formed in order
Point-of-Sale Report to the Nation Policy Activity 2012-2014. April
Point-of-Sale Report to the Nation Policy Activity 2012-2014 April 2015 Acknowledgements Advancing Science and Policy in the Retail Environment (ASPiRE) is funded by the National Cancer Institute s (NCI)
Chapter BB Buy-backs of shares and non-share equity interests
Chapter BB Buy-backs of shares and non-share equity interests Outline of chapter 1.1 Schedule BB to this Bill implements the recommendations of the Board of Taxation to improve the taxation arrangements
BURNING ISSUES IN THE TOBACCO SETTLEMENT PAYMENTS: AN ECONOMIC PERSPECTIVE JANE G. GRAVELLE *
BURNING ISSUES IN THE TOBACCO SETTLEMENT PAYMENTS BURNING ISSUES IN THE TOBACCO SETTLEMENT PAYMENTS: AN ECONOMIC PERSPECTIVE JANE G. GRAVELLE * Abstract - The tobacco settlement does not appear to achieve
Table of Contents FOR ADDITIONAL INFORMATION, PLEASE CONTACT:
Important Information About This Summary This document briefly summarizes recent substantive changes to Arizona's tax laws. The bills addressed herein were approved by Arizona's Legislature and signed
Reasons for Congress to Keep the LIFO Inventory Method
Reasons for Congress to Keep the LIFO Inventory Method The last-in, first-out (LIFO) inventory method has been an important provision of the U.S. tax code for the past 70 years however the Obama administration
Referred to Committee on Taxation. SUMMARY Revises provisions relating to tobacco. (BDR 32-175)
ASSEMBLY BILL NO. COMMITTEE ON TAXATION (ON BEHALF OF THE ATTORNEY GENERAL) PREFILED DECEMBER 0, 0 Referred to Committee on Taxation A.B. SUMMARY Revises provisions relating to tobacco. (BDR -) FISCAL
SALES AND USE TAX TECHNICAL BULLETINS SECTION 18
SECTION 18 - CERTAIN GOVERNMENTAL ENTITIES - THE STATE, COUNTIES, CITIES AND OTHER POLITICAL SUBDIVISIONS 18-1 PURCHASES AND SALES BY AND DONATIONS TO GOVERNMENTAL ENTITIES A. Purchases By Governmental
Local Taxes on Sugar-Sweetened Beverages in California
Local Taxes on Sugar-Sweetened Beverages in California Legal Considerations and Procedural Requirements Many California cities and counties are interested in imposing a tax on sugar-sweetened beverages
Saving Lives, Saving Money. A state-by-state report on the health and economic impact of comprehensive smoke-free laws
Saving Lives, Saving Money A state-by-state report on the health and economic impact of comprehensive smoke-free laws 2011 Table of Contents Executive Summary...............................................................................2
CHAPTER 3. GASOLINE, USE, AND JET FUEL TAXES
Gasoline, Use, and Jet Fuel Taxes CHAPTER 3. GASOLINE, USE, AND JET FUEL TAXES Fuels used in motor vehicles (gasoline and use fuels) and airplanes (aviation gasoline and jet fuel) are taxed in Oregon.
AGENDA October 27, 2009. Honorable Board of Supervisors Administration Building Oakland, CA 94612. Dear Board Members:
AGENDA October 27, 2009 COUNTY ADMINISTRATOR SUSAN 5. MURANISHI October 15,2009 DONNA LINTON COUNTY ADMINISTRATOR ASSISTANT COUNTY ADMINISTRATOR Honorable Board of Supervisors Administration Building Oakland,
www.efvi.eu website content for translations please keep the formatting so important regions can be emphasized and linked properly
www.efvi.eu website content for translations please keep the formatting so important regions can be emphasized and linked properly Page description European Free Vaping Initiative: a European Citizens'