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Background on tobacco surcharge rules To level set, it is helpful to briefly review the tobacco surcharge rules

Key takeaways Factors like age, sex, body mass, liver function, and the amount and type of tobacco product you use can affect how quickly your body clears nicotine and cotinine

Jha Prabhat and several co-authors wrote: Specific excise taxes are more important insofar as they differentiate tobacco product prices from other prices more than broader taxes do

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In addition, the Court noted that Congress had, in enacting other tobacco- specific legislation, repeatedly rejected proposals to grant the FDA authority over tobacco, thereby demonstrating the intent to deny the agency such jurisdiction