§ 270.25a - Pipe tobacco and roll-your-own tobacco tax rates.

Latest version.

Pipe tobacco and roll-your-own tobacco are taxed at the following rates under 26 U.S.C. 5701(f) and (g), respectively:
ProductTax rate per pound * for removals during the years1993 to
1999

2000 and

2001

2002 and

after

Pipe tobacco $0.675 $0.9567 $1.0969

Roll-your-own tobacco * No tax 0.9567 1.0969

* Prorate tax for fractions of a pound.

                    
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