Tobacco smoking is the practice of burning tobacco and ingesting the resulting smoke. The smoke may be inhaled, as is done with cigarettes, or simply released from the mouth, as is generally done with pipes and cigars. The practice is believed to have begun as early as 5000–3000 BC in Mesoamerica and South America. Tobacco was introduced to Eurasia in the late 17th century by European colonists, where it followed common trade routes. The practice encountered criticism from its first import into the Western world onwards but embedded itself in certain strata of a number of societies before becoming widespread upon the introduction of automated cigarette-rolling apparatus.
A sales tax is a tax paid to a governing body for the sales of certain goods and services. Usually laws allow the seller to collect funds for the tax from the consumer at the point of purchase.
Smoking bans, or smoke-free laws, are public policies, including criminal laws and occupational safety and health regulations, that prohibit tobacco smoking in certain spaces. The spaces most commonly affected by smoking bans are indoor workplaces and buildings open to the public such as restaurants, bars, office buildings, schools, retail stores, hospitals, libraries, transport facilities, and government buildings, in addition to public transport vehicles such as aircraft, buses, watercraft, and trains. However, laws may also prohibit smoking in outdoor areas such as parks, beaches, pedestrian plazas, college and hospital campuses, and within a certain distance from the entrance to a building, and in some cases, private vehicles and multi-unit residences.
Excise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state, and local governments and are not uniform throughout the United States. Certain goods, such as gasoline, diesel fuel, alcohol, and tobacco products, are taxed by multiple governments simultaneously. Some excise taxes are collected from the producer or retailer and not paid directly by the consumer, and as such, often remain "hidden" in the price of a product or service rather than being listed separately.
An indirect tax is a tax that is levied upon goods and services before they reach the customer who ultimately pays the indirect tax as a part of market price of the good or service purchased. Alternatively, if the entity who pays taxes to the tax collecting authority does not suffer a corresponding reduction in income, i.e., the effect and tax incidence are not on the same entity meaning that tax can be shifted or passed on, then the tax is indirect.
The Omnibus Budget Reconciliation Act of 1990 is a United States statute enacted pursuant to the budget reconciliation process to reduce the United States federal budget deficit. The Act included the Budget Enforcement Act of 1990 which established the "pay-as-you-go" or "PAYGO" process for discretionary spending and taxes.
California Proposition 10 (1998) is an initiative state constitutional amendment that appeared in the 1998 California General Election. The official name of this amendment is “The Children and Families First Act.” This amendment put a $.50 tax on cigarettes, and up to $1 on other tobacco products such as chewing tobacco and cigars. The revenue from this tax would go to funding early childhood education in California. The tax went into effect January 1, 1999.
An excise, or excise tax, is any duty on manufactured goods that is normally levied at the moment of manufacture for internal consumption rather than at sale. It is therefore a fee that must be paid in order to consume certain products. Excises are often associated with customs duties, which are levied on pre-existing goods when they cross a designated border in a specific direction; customs are levied on goods that become taxable items at the border, while excise is levied on goods that came into existence inland.
Drug policy of California refers to the policy on various classes and kinds of drugs in the U.S. state of California. Cannabis possession has been legalized with the Adult Use of Marijuana Act, passed in November 2016, with recreational sales starting January of the next year. With respect to many controlled substances, terms such as illegal and prohibited do not include their authorized possession or sale as laid out by applicable laws.
The use of tobacco for smoking in New Zealand has been subjected to government regulation for a number of decades. On 10 December 2004, New Zealand became the third country in the world to make all indoor workplaces including bars and restaurants smoke-free. The smoking rate in New Zealand was about 8% as of 2023 when the new government planned to eliminate the nation's smoking ban to fund tax cuts.
In the United States, cigarettes are taxed at both the federal and state levels, in addition to any state and local sales taxes and local cigarette-specific taxes. Cigarette taxation has appeared throughout American history and is still a contested issue today.
Tobacco politics refers to the politics surrounding the use and distribution of tobacco.
Regulation of tobacco by the U.S. Food and Drug Administration began in 2009 with the passage of the Family Smoking Prevention and Tobacco Control Act by the United States Congress. With this statute, the Food and Drug Administration (FDA) was given the ability to regulate tobacco products.
The Massachusetts Tobacco Cessation and Prevention Program (MTCP) is an anti-tobacco program run by the Massachusetts Department of Public Health with the goal of decreasing tobacco prevalence in the state of Massachusetts. MTCP has four main components: preventing youth smoking, protecting against second hand smoke, assisting current smokers with quitting, and eliminating tobacco related disparities. Since the program began in, adult smoking rates have declined from 22.6% in 1993 to 16.1% in 2008, allowing Massachusetts the 4th lowest smoking rates in the country.
In Finland, the smoking figures are among the lowest in Europe. There are several factors that have influenced the decrease in the smoking prevalence, such as legislative actions, health promotion and national monitoring systems, policies aimed at reducing tobacco consumption through public awareness campaigns, advertising bans and increased taxation. Ministry of Social Affairs and Health has the leading role in tobacco control in Finland, and one of their main aims is have a more effective ban on sale of tobacco products to children and young people and to prevent sale of illegal tobacco products. Among the key elements in the successful tobacco policy is the traditional collaboration between the health authorities and non-governmental organisations, and intensive health promotion.
Proposition 29, the California Cancer Research Act, is a California ballot measure that was defeated by California voters at the statewide election on June 5, 2012.
Regulation of electronic cigarettes varies across countries and states, ranging from no regulation to banning them entirely. As of 2015, around two thirds of major nations have regulated e-cigarettes in some way. A 2023 report by the World Health Organization (WHO) found that 34 countries had banned the sale of e-cigarettes.
Tobacco 21 was a United States national campaign aimed at raising the minimum legal age to purchase tobacco and nicotine in the United States to 21. The campaign ended when Congress passed and President Donald Trump signed the 2020 United States federal budget which raised the federal smoking age to 21. The federal law is not enforced in all cases, and an Alaska Senate law to raise the age to 21 was vetoed in 2022.
Excise in Indonesia is a policy in Indonesia which mandates levies on certain goods that have certain characteristics, such as cigarettes, e-cigarettes, alcohol, and other tobacco and alcohol derivative products. In Indonesia, Directorate General of Customs and Excise, Ministry of Finance of the Republic of Indonesia is responsible for collecting excise.
