27 CFR 41.31 - Cigar tax rates.
| Type and amount | Tax rate for removals during the following periods: | |
|---|---|---|
| 2002 to March 31, 2009 | April 1, 2009 and after | |
| Small cigars per thousand | $1.828 | $50.33 |
| Large cigars* | ||
| • percentage of sale price | 20.719% | 52.750% |
| • but not to exceed— | $48.75 per thousand | $0.4026 per cigar. |
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Code of Federal Regulations
- Page 76
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| * For large cigars: Until March 31, 2009, the percentage tax rate applies when the sale price is $235.294 per thousand or less, and the flat tax rate applies when the sale price is more than $235.294 per thousand. On and after April 1, 2009, the percentage tax rate applies when the sale price is $763.222 or less per thousand cigars, and the flat tax rate applies when the sale price is more than $763.222 per thousand cigars. | ||
Title 27 published on 2012-04-01
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Title 27 published on 2012-04-01
The following are ALL rules, proposed rules, and notices (chronologically) published in the Federal Register relating to 27 CFR 41 after this date.
