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Electronic Code of Federal Regulations

e-CFR data is current as of June 1, 2020

Title 27Chapter ISubchapter BPart 40Subpart C → §40.25


Title 27: Alcohol, Tobacco Products and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
Subpart C—Taxes


§40.25   Smokeless tobacco tax rates.

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

ProductTax 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.

[T.D. TTB-75, 74 FR 14482, Mar. 31, 2009]

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