27 CFR § 40.25 Manufacture of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco

§ 40.25 Smokeless tobacco tax rates.

Current through · Read all of Part 40

Smokeless tobacco products are taxed at the following rates under 26 U.S.C. 5701(e):

ProductTax rate per pound* for removals during the following periods:
2002 to
March 31, 2009		April 1, 2009 and after
Snuff$ 0.585$ 1.51
Chewing tobacco$ 0.195$ 0.5033

* Prorate tax for fractions of a pound.

[T.D. TTB-75, 74 FR 14482, Mar. 31, 2009]

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