27 CFR 40.25 – Smokeless tobacco tax rates
Current as of: 2024 | Check for updates
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Smokeless tobacco products are taxed at the following rates under 26 U.S.C. § 5701(e):
| Product | Tax 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 |
* Prorate tax for fractions of a pound.