27 CFR 40.23 – Cigarette tax rates
Current as of: 2024 | Check for updates
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Cigarettes are taxed at the following rates under 26 U.S.C. § 5701(b):
| Product | Tax rate per thousand for removals during the following periods: | |
|---|---|---|
| 2002 to March 31, 2009 | April 1, 2009 and after | |
| Small cigarettes | $19.50 | $50.33 |
| Large cigarettes up to 6 | $40.95 | $105.69 |
| Large cigarettes over 6 | Taxed at the rate for small cigarettes, counting each 2 | |