27 C.F.R. § 41.33

Current through September 30, 2024
Section 41.33 - 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, 2009April 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. § 41.33

T.D. TTB-75, 74 FR 14484, 3/31/2009