ArticleTobacco control2026
Excise taxes of oral nicotine pouches in the USA.
Article in Tobacco control, 2026. The graph could read no effect estimate from its abstract, so it casts no vote on the map. Not yet cited in PubMed.
What it found
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The abstract states no effect estimate the extractor could read, or names no intervention and outcome on the map, so this paper lights no cell and moves no belief. It is still indexed, cited and linked below.
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Authors and funding
5 authors.
Funding
Abstract
backgroundOral nicotine pouches (ONPs) are a rapidly growing segment of the nicotine market in the USA, yet there is no comprehensive assessment of state taxation of these products. Understanding how states tax ONPs is critical for informing tobacco control policies and public health strategies.
methodsWe collected ONP excise tax data by directly contacting state tax departments or through requests under state freedom of information acts. For each state, we determined whether ONPs containing tobacco-derived nicotine (TDN) and/or non-tobacco nicotine (NTN) are taxed and identified the applicable tax structure and rate. Tax forms were categorised as specific taxes (US$/ounce or US$/package) or
resultsAs of December 2025, no federal excise tax applies to ONPs. Twenty-nine states and the District of Columbia do not tax ONPs while 21 states impose excise taxes. Of these 21 states, 7 states use specific taxes and 14 apply
conclusionsThis study reveals substantial variation in state-level ONP tax structures and rates. The findings establish a foundation for future research evaluating how ONP taxation affects public health outcomes.
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