27 C.F.R. § 41.31 Cigar tax rates.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) Cigars are taxed at the following rates under 26 U.S.C. 5701(a): (b) See §41.39 of this part for rules concerning determination of sale price of large cigars. (c) Cigars not exempt from tax under 26 U.S.C. chapter 52 and the provisions of this part which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale. [T.D. ATF–420, 64 FR 71942, Dec. 22, 1999. Redesignated and amended by T.D. TTB–16, 69 FR 52424, 52425, Aug. 26, 2004]
Title 27: Alcohol, Tobacco and Firearms
PART 41—IMPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
Subpart D—Taxes
Tax Rates
§ 41.31 Cigar tax rates.
---------------------------------------------------------------------------------------------------------------- Tax rate for removals during the years Product ------------------------------------------------------------------------- 1993 to 1999 2000 and 2001 2002 and after----------------------------------------------------------------------------------------------------------------Small cigars (per thousand)........... $1.125 $1.594 $1.828Large cigars \1\ percentage of sale price.......... 12.75% 18.063% 20.719% but not to exceed per thousand.... $30 $42.50 $48.75----------------------------------------------------------------------------------------------------------------\1\ For large cigars, the percentage tax rate applies when the sale price is $235.294 per thousand or less, and the flat tax rate applies when the sale price is more than $235.294.
