27 CFR 41.33 - Smokeless tobacco tax rates.

§ 41.33 Smokeless tobacco tax rates.

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.

[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]

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United States Code