1. LawStack
  2. Title 27 - Alcohol, Tobacco Products and Firearms
  3. Chapter I - ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY
  4. Subchapter B - TOBACCO
  5. Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO
  6. Subpart C - Taxes
  7. 27 CFR § 40.25
27 CFR § 40.25
Smokeless tobacco tax rates
April 24, 2020
CFR

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

Open Table
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.

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

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§ 40.24 Classification of cigarettes
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§ 40.25a Pipe tobacco and roll-your-own tobacco tax rates and classification

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