Current as of January 01, 2018 | Updated by FindLaw Staff
Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
(a) Cigars.--On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) Small cigars.--On cigars, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2) Large cigars.--On cigars weighing more than 3 pounds per thousand, a tax equal to 52.75 percent of the price for which sold but not more than 40.26 cents per cigar.
Cigars not exempt from tax under this chapter which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale.
(b) Cigarettes.--On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) Small cigarettes.--On cigarettes, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2) Large cigarettes.--On cigarettes, weighing more than 3 pounds per thousand, $105.69 per thousand; except that, if more than 6 1/2 inches in length, they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per thousand, counting each 2 3/4 inches, or fraction thereof, of the length of each as one cigarette.
(c) Cigarette papers.--On cigarette papers, manufactured in or imported into the United States, there shall be imposed a tax of 3.15 cents for each 50 papers or fractional part thereof; except that, if cigarette papers measure more than 6 1/2 inches in length, they shall be taxable at the rate prescribed, counting each 2 3/4 inches, or fraction thereof, of the length of each as one cigarette paper.
(d) Cigarette tubes.--On cigarette tubes, manufactured in or imported into the United States, there shall be imposed a tax of 6.30 cents for each 50 tubes or fractional part thereof, except that if cigarette tubes measure more than 6 1/2 inches in length, they shall be taxable at the rate prescribed, counting each 2 3/4 inches, or fraction thereof, of the length of each as one cigarette tube.
(e) Smokeless tobacco.--On smokeless tobacco, manufacturered 1 in or imported into the United States, there shall be imposed the following taxes:
(1) Snuff.--On snuff, $1.51 per pound and a proportionate tax at the like rate on all fractional parts of a pound.
(2) Chewing tobacco.--On chewing tobacco, 50.33 cents per pound and a proportionate tax at the like rate on all fractional parts of a pound.
(f) Pipe tobacco.--On pipe tobacco, manufactured in or imported into the United States, there shall be imposed a tax of $2.8311 cents per pound (and a proportionate tax at the like rate on all fractional parts of a pound).
(g) Roll-your-own tobacco.--On roll-your-own tobacco, manufactured in or imported into the United States, there shall be imposed a tax of $24.78 per pound (and a proportionate tax at the like rate on all fractional parts of a pound).
(h) Imported tobacco products and cigarette papers and tubes.--The taxes imposed by this section on tobacco products and cigarette papers and tubes imported into the United States shall be in addition to any import duties imposed on such articles, unless such import duties are imposed in lieu of internal revenue tax.
Cite this article: FindLaw.com - 26 U.S.C. § 5701 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 5701. Rate of tax - last updated January 01, 2018 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-5701/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.