The claim should contain the following information:
[Example using rates for 2002 and After]
Quantity | Article | Rate of tax | Amount |
20,000 | Small cigars | $1.828 per thousand | 36.56 |
1,000 | Large cigars-sale price $100/thousand | 20.719% of sale price | 20.72 |
500 | Large cigars-sale price $236/thousand | $48.75 per thousand | 24.38 |
10,000 | Small cigarettes | $19.50 per thousand | 195.00 |
5,000 | Large cigarettes | $40.95 per thousand | 204.75 |
199,975 | Cigarette papers | $0.0122 per 50 papers | 48.80 |
1,000 | Cigarette tubes | $0.0244 per 50 tubes | 0.49 |
100 lbs | Chewing tobacco | $0.195 per pound | 19.50 |
200 lbs | Snuff | $0.585 per pound | 117.00 |
100 lbs | Pipe tobacco | $1.0969 per pound | 109.69 |
300 lbs | Roll-your-own tobacco | $1.0969 per pound | 329.07 |
Total claimed | 1,105.96 |
EXAMPLE USING RATES FOR APRIL 1, 2009 AND AFTER
Quantity | Article | Rate of tax | Amount |
20,000 | Small cigars | $50.33 per thousand | $1,006.60 |
1,000 | Large cigars-sale price $100/thousand | 52.75% of sale price | 52.75 |
500 | Large cigars-sale price $0.77 per cigar | $0.4026 per cigar | 201.30 |
10,000 | Small cigarettes | $50.33 per thousand | 503.30 |
5,000 | Large cigarettes | $105.69 per thousand | 528.45 |
199,975 | Cigarette papers | $0.0315 per 50 papers | 126.00 |
1,000 | Cigarette tubes | $0.0630 per 50 tubes | 1.26 |
100 lbs | Chewing tobacco | $0.5033 per pound | 50.33 |
200 lbs | Snuff | $1.51 per pound | 302.00 |
100 lbs | Pipe tobacco | $2.8311 per pound | 283.11 |
300 lbs | Roll-your-own tobacco | $24.78 per pound | 7,434.00 |
Total claimed | 10,489.10 |
27 C.F.R. § 46.75