§ 275.33 - 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 1 for removals during the years1993 to 19992000 or 20012002 and afterSnuff $0.36 $0.51 $0.585Chewing tobacco $0.12 $0.17 $0.1951 Prorate tax for fractions of a pound.