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Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.40.23 Cigarette tax rates

Current as of January 02, 2025 | Updated by Findlaw Staff

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 1/2 ” long

$40.95

$105.69

Large cigarettes over 6 1/2 ” long

Taxed at the rate for small cigarettes, counting each 2 3/4 ” or fraction thereof of the length of each as one cigarette.
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Cite this article: FindLaw.com - Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.40.23 Cigarette tax rates - last updated January 02, 2025 | https://codes.findlaw.com/cfr/title-27-alcohol-tobacco-products-and-firearms/cfr-sect-27-40-23/

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