{"data":{"id":"us/27-cfr-40.25","jurisdiction":"us","citation":"27 CFR 40.25","heading":"Smokeless tobacco tax rates.","body":"Smokeless tobacco products are taxed at the following rates under 26 U.S.C. 5701(e):\nProduct Tax rate per pound* for removals during the following periods:\n2002 to March 31, 2009 April 1, 2009 and after\nSnuff $ 0.585 $ 1.51\nChewing tobacco $ 0.195 $ 0.5033\n* Prorate tax for fractions of a pound.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-27.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"1facbc1b57565260d9f9c408f3779b1e9a81b52e2636013f35b71f0b3a04e96a","source_id":"us-cfr","stale":true,"prev":"us/27-cfr-40.24","next":"us/27-cfr-40.25a"},"notice":"GroundRules: Original legal text. Not legal advice."}