Menthol cigarettes are constructed similarly to non mentholated cigarettes, with menthol added at any of several stages during the manufacturing process. Menthol may be derived from distilled corn mint oil, or produced synthetically. 5 While trace amounts of menthol may be added to non mentholated cigarettes for flavor or other reasons, a menthol cigarette typically has at least 0.3% menthol content by weight. Lower tar menthol cigarettes may have menthol levels up to 2%, in order to keep menthol delivery constant despite the filtration and ventilation designs used to reduce tar. 5

A recent innovation has been to include a small capsule in or near the filter which can be crushed to release additional menthol or other flavouring solutions. During the smoking of a cigarette the menthol delivery depletes noticeably, but this technology allows the smoker to increase the menthol delivery at a chosen point to sustain or enhance the menthol ‘feel’. The capsules can contain any flavourings but are primarily menthol. 6

Compared to tobacco blends for non mentholated cigarettes, a menthol cigarette will tend to have more flue cured than burley tobacco, and less oriental tobacco. 5

Use and popularity edit

Menthol cigarette usage varies widely by country. They are most popular in the Philippines, where they account for over 60% of total cigarette sales. 7

United States edit

In the United States, menthols comprise about 30% of the total cigarette market. 8 Menthol cigarettes are purchased disproportionately by African American smokers, with 80% of African American smokers consuming menthol cigarettes primarily. 9 10

A 2008 study by the Substance Abuse and Mental Health Services Administration indicates that 33.9 percent of smokers use menthol cigarettes, compared to 31 percent in 2004. Much of the increase comes from young people. 11

A Federal Trade Commission report released September 21, 2012 said menthol cigarettes had gone from 27 percent in 2008 to 22 percent in 2010. 12

Regulation edit Brazil edit

In March 2012, Brazil became the first country to outlaw flavoured cigarettes, and menthol cigarettes are also included in the ban. 13

Europe edit

On 21 June 2013, EU health ministers agreed on a directive to ban menthol cigarettes this decision might be implemented within three and a half years. 14 In response, the former German chancellor Helmut Schmidt, 94, was reported to have hoarded 200 cartons of his preferred menthol cigarette brand in his house. 15

On October 8, 2013 the European Parliament agreed by voted to ban menthol and other flavourings cigarette as of 2022. 16

United States edit

Although the use of menthol in ointments and cough drops is regulated by the Food and Drug Administration (FDA) in the United States of America, regulation of cigarettes was removed from their purview in 2000 by the Supreme Court in a 5 4 ruling, FDA v. Brown & Williamson Tobacco Corp. 17 In October 2009, the United States Congress passed the Family Smoking Prevention and Tobacco Control Act, which gave the FDA the authority to regulate tobacco products and ban flavor additives, although the act contained an exception for menthol.

On March 18, 2011, the Tobacco Products Scientific Advisory Committee (an advisory panel to the FDA) concluded that removing menthol cigarettes from the market would benefit public health in the United States, but stopped short of recommending that the Food and Drug Administration take any specific actions, like restricting or banning the additive. 18 In response, the tobacco industry released a report to the FDA changed focus subject by claiming menthol cigarettes are no riskier than regular cigarettes and should not be regulated differently. 19

A progress report on panel findings was expected from the FDA in July 2011. 18

Opposition to proposed ban edit

Several Black advocacy groups have voiced opposition to a proposed ban on menthol in cigarettes. The Congress of Racial Equality, the National Black Chamber of Commerce, the National Organization of Black Law Enforcement Executives, and the National Black Police Association have urged the FDA to reject a ban on mentholated cigarettes due to concerns that banning mentholated cigarettes could spur an illicit market for the outlawed products in minority communities. 20 21 Cigarette tax

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It’s time to renew your Texas Cigarette and/or Cigar/Tobacco Products Retailer Permit for the period of June 1, 2008, through May 31, 2010. You should expect to receive the renewal packet the week of Feburary 11, 2008. Please take the time to review the preprinted information and make any necessary corrections. Use the enclosed supplemental forms to add a new location, vehicle or vending machine. The owner or authorized representative must sign the renewal application where indicated on page 1 to the right of the signature box. Remember to return the entire renewal packet and all supplemental pages along with the payment for the permit fee.

Your permit will expire May 31, 2008. To ensure that you receive your renewal permit prior to the expiration date, return the renewal packet by the due date indicated on page 1 of the renewal, form 69 107 in the due date box.

Just a reminder that you must be current in all tax responsibilities before the permit will be renewed. You cannot legally conduct cigarette, cigar and/or tobacco business activities without an active permit.

If you have any questions regarding the renewal process, e mail us at or call us toll free at (800) 862 2260 or in Austin at (512) 463 1693.

> Notice Cigarette/Roll Your Own (RYO) Cigarette Tobacco Product Special Fee

Effective Sept. 1, 2013, a new law imposes a fee on the sale, use, consumption, or distribution in Texas of certain Cigarette/Roll Your Own (RYO) tobacco products. Visit our new Web page to learn more about this fee.

Permit Fees

Cigarette permits distributors, manufacturers with representation in Texas, and bonded agents $300 per annual permit year from March 1 through last day of February of following year wholesalers $200 per annual permit year from March 1 through last day of February of following year.

Distributors and wholesalers who sell cigarettes and tobacco products must obtain a permit for each vehicle used $15 per annual licensing period.

There is no fee for an importer permit and no fee to register as a manufacturer with no representation in Texas.

Retailers $180 for a two year period of June 1 through May 31 of even numbered years.

Cigarette Fire Safety Standards

Legislation enacted by 80th Texas Legislature in 2007 (HB 2935) created cigarette fire safety standards that became effective Jan. 1, 2009. By Jan. 1, 2010, all cigarettes sold offered for sale given as a sample prize or gift or exchanged in the state must be fire safety compliant. The State Fire Marshal’s Office, Texas Department of Insurance is responsible for administering and enforcing the cigarette fire safety standards. For more information visit the State Fire Marshal’s Web page.

Non retailers include bonded agents, distributors, importers, manufacturers and wholesalers. Non retailer permits expire the last day of February of each year. Pre printed renewal packets are mailed to the taxpayer’s mailing address during the second week of November.

Retailer permits expire the last day of May of each even numbered year. Pre printed renewal packets are mailed to the taxpayer’s mailing address during the first week of February of each even numbered year.

> It’s time to renew the Texas Cigarette, Cigar and/or Tobacco Products Taxes Non Retailer Permit(s) for the period of March 1, 2009, through February 28, 2010. You should receive the renewal packet the week of November 10, 2008. Review and make any necessary corrections. Return all pages of the renewal packet and any other documentation with the applicable permit fee by the “return by date.” The “return by date” allows us time to process the renewal application before the permit expires on February 28, 2009. For questions, e mail us at or call us toll fee at (800) 862 2260 or in Austin at 463 1693.

> Cigarette Delivery Sales

Cigarette purchases made via the Internet, mail or telephone order and delivered to a buyer in Texas must have a Texas cigarette tax stamp affixed to the bottom of the cigarette package.

Cigarette Stamp Orders

Cigarette stamp orders will not be processed on half day or full day holidays. See publication 98 712, Schedule of Non Issuing Days for Cigarette Stamps (PDF, 94KB) for more information.

Please visit our schedule of Comptroller Holidays. Cigarette stamp orders will not be processed on days listed as half day or full day holidays.

> State Tax Holiday Schedule for Cigarette Distributors (PDF, 94 KB)

> Rate Details and Other Information