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2017 Feb;19(2):133-140 Wooten H, McLaughlin I, Chen L, Fry C, Mongeon C, Graff S

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As a result, the agency concluded that "Swedish Match had demonstrated that the specific modified risk claim is scientifically accurate with respect to these ZYN products, that consumers understand the claim, and that marketing the products with the claim would benefit the population as a whole." The agency also considered recommendations from a January 2026 Tobacco Products Scientific Advisory Committee meeting, public comments, data, and other scientific information both submitted and identified by the FDA in making the decision

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The tax is calculated based on the taxable sales priceeither the purchase price from a non-affiliated seller or the actual selling price if affiliated