Federal regulations · Through 2026-08-25 · Newer source version available

27 CFR 40.25: Smokeless tobacco tax rates.

Where this section sits in the code

Title 27—Alcohol, Tobacco Products and Firearms
CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
SUBCHAPTER B—TOBACCO
PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
Subpart C—Taxes

Smokeless tobacco products are taxed at the following rates under 26 U.S.C. 5701(e):

Product Tax rate per pound* for removals during the following periods:

2002 to March 31, 2009 April 1, 2009 and after

Snuff $ 0.585 $ 1.51

Chewing tobacco $ 0.195 $ 0.5033

* Prorate tax for fractions of a pound.

Collected 2026-08-27T02:25:11Z. Source file · JSON