27 C.F.R. § 40.25 Smokeless tobacco tax rates.
Title 27 - Alcohol, Tobacco Products and Firearms
Smokeless tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): [T.D. ATF–420, 64 FR 71940, Dec. 22, 1999]
Title 27: Alcohol, Tobacco and Firearms
PART 40—MANUFACTURE OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart C—Taxes
§ 40.25 Smokeless tobacco tax rates.
------------------------------------------------------------------------ Tax rate per pound * for removals during the years Product -------------------------------------- 1993 to 2000 and 2002 and 1999 2001 after------------------------------------------------------------------------Snuff............................ $0.36 $0.51 $0.585Chewing tobacco.................. 0.12 0.17 0.195------------------------------------------------------------------------* Prorate tax for fractions of a pound.
