Code of Federal Regulations Title 27. Alcohol, Tobacco Products and Firearms § 27.46.221 Floor stocks tax rates

Small cigars

$48.502 per thousand.

Small cigarettes

30.83 per thousand.

Large cigarettes 6 1/2 inch or less in length

64.74 per thousand.

Large cigarettes more than 6 1/2 inch in length

30.83 per thousand units of length.

Snuff

0.925 per pound.

Chewing tobacco

0.3083 per pound.

Pipe tobacco

1.7342 per pound.

Roll-your-own

23.6831 per pound.

Cigarette papers

0.0193 per 50 papers or fraction thereof

Cigarette tubes

0.0386 per 50 tubes or fraction thereof.