§ 270.25 - Smokeless tobacco tax rates.

Latest version.

Smokeless tobacco products are taxed at the following rates under 26 U.S.C. 5701(e):
ProductTax rate per pound * for removals during the years1993 to
1999

2000 and

2001

2002 and

after

Snuff $0.36 $0.51 $0.585

Chewing tobacco 0.12 0.17 0.195

* Prorate tax for fractions of a pound.

                    
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