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 |
§ 275.33 - Smokeless tobacco tax rates.
Latest version.
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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 1 for removals during the years1993 to 1999 2000 or 2001 2002 and after Snuff $0.36 $0.51 $0.585 Chewing tobacco $0.12 $0.17 $0.195 1 Prorate tax for fractions of a pound.