Code of Federal Regulations (Last Updated: July 5, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter M - Alcohol, Tobacco and Other Excise Taxes |
Part 275 - IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES |
Subpart D - Taxes |
Tax Rates |
§ 275.31 - Cigar tax rates.
Latest version.
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(a) Cigars are taxed at the following rates under 26 U.S.C. 5701(a):
Product Tax rate for removals during the years 1993 to - 1999
2000 and - 2001
2002 and - after
Small cigars (per thousand) $1.125 $1.594 $1.828 Large cigars 1 percentage of sale price 12.75% 18.063% 20.719% but not to exceed per thousand $30 $42.50 $48.75 1 For large cigars, the percentage tax rate applies when the sale price is $235.294 per thousand or less, and the flat tax rate applies when the sale price is more than $235.294.(b) See § 275.39 of this part for rules concerning determination of sale price of large cigars.
(c) Cigars not exempt from tax under 26 U.S.C. chapter 52 and the provisions of this part which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale.