Stan Arnold Authors Article on Smokeless Tobacco Taxation in State Tax Notes

State Tax Notes, October 16, 2006
Washington, D.C.

Stan Arnold, Senior Tax Advisor to Rath, Young and Pignatelli, P.C., has published an analysis of the tax policy impacts of recent efforts to change state excise taxation of smokeless tobacco products from a value basis to a weight basis. Mr. Arnold offers a critical review of the weight-based excise taxation approach, concluding that "state legislatures and state tax officials should reject the weight-based proposal because it is bad tax policy."

Rath, Young and Pignatelli, P.C. represents Conwood Co. LLC (formerly Conwood Co. LP), a manufacturer of smokeless tobacco, and Mr. Arnold has been retained by Conwood as a national advisor to provide testimony in states across the country concerning the weight-based proposal. This article was developed in conjunction with Mr. Arnold's presentation to the 2006 Federation of Tax Administrators' Tobacco Section Conference in Little Rock, Arkansas on August 28, 2006.

To read the full article, click on the link below.

Final Tax Law as Competitive Weapon - STN Published.pdf