27 C.F.R. § 40.25
Current through September 30, 2024
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.
27 C.F.R. § 40.25