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 46 - MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
  6. Subpart I - Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009
  7. Topic - Tax Liability Calculation
  8. 27 CFR § 46.221
27 CFR § 46.221
Floor stocks tax rates
April 24, 2020
CFR
Open Table
Product Floor stocks tax rate
Small cigars $48.502 per thousand.
Small cigarettes 30.83 per thousand.
Large cigarettes 61⁄2 inch or less in length 64.74 per thousand.
Large cigarettes more than 61⁄2 inch in length 30.83 per thousand units of length.
Snuff 0.925 per pound.
Chewing tobacco 0.3083 per pound.
Pipe tobacco 1.7342 per pound.
Roll-your-own 23.6831 per pound.
Cigarette papers 0.0193 per 50 papers or fraction thereof
Cigarette tubes 0.0386 per 50 tubes or fraction thereof.
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§ 46.222 Determination of amount of tax due

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