27 CFR 41.33 - Smokeless tobacco tax rates.

Text


Title 27: Alcohol, Tobacco Products and Firearms

CHAPTER I: ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED)

SUBCHAPTER B: TOBACCO

PART 41: IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO

Subpart D: Taxes

: Tax Rates

41.33 - Smokeless tobacco tax rates.

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

* Prorate tax for fractions of a pound.
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


[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]

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