§ 275.30 - Pipe tobacco and roll-your-own tobacco.  


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 1 for removals during the years1993 to
  • 1999
  • 2000 and
  • 2001
  • 2002 and
  • after
  • Pipe tobacco $0.675 $0.9567 $1.0969Roll-your-own tobacco No tax 0.9567 1.09691 Prorate tax for fractions of a pound.