§ 41.33 Smokeless tobacco tax rates.
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Smokeless tobacco products are taxed at the following rates under 26 U.S.C. 5701(e):
| Product | Tax 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 14484, Mar. 31, 2009]