United States Code · Section
§ 5701 — Rate Of Tax
26 U.S.C. § 5701
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(a) On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) On cigars, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2) 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.
(b) On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) On cigarettes, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2) On cigarettes, weighing more than 3 pounds per thousand, $105.69 per thousand; except that, if more than 6½ inches in length, they shall be taxable at the rate prescribed for cigarettes weighing not more than 3 pounds per thousand, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette.
(c) 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 6½ inches in length, they shall be taxable at the rate prescribed, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette paper.
(d) 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 6½ inches in length, they shall be taxable at the rate prescribed, counting each 2¾ inches, or fraction thereof, of the length of each as one cigarette tube.
(e) On smokeless tobacco, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) On snuff, $1.51 per pound and a proportionate tax at the like rate on all fractional parts of a pound.
(2) On chewing tobacco, 50.33 cents per pound and a proportionate tax at the like rate on all fractional parts of a pound.
(f) 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) 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) 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.
Implementing Regulations
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§ 159.5 Cigars, cigarettes, and cigarette papers and tubes.19 C.F.R. § 159.5
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§ 40.24 Classification of cigarettes.27 C.F.R. § 40.24
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§ 40.23 Cigarette tax rates.27 C.F.R. § 40.23
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§ 40.26 Persons liable for tax.27 C.F.R. § 40.26
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§ 40.21 Cigar tax rates.27 C.F.R. § 40.21
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§ 44.11 Meaning of terms.27 C.F.R. § 44.11
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§ 40.25 Smokeless tobacco tax rates.27 C.F.R. § 40.25
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§ 40.11 Meaning of terms.27 C.F.R. § 40.11
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§ 41.101 General.27 C.F.R. § 41.101
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§ 45.35 Liability for tax.27 C.F.R. § 45.35
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§ 40.287 Remission of tax liability on shortage.27 C.F.R. § 40.287
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§ 41.38 Cigarettes.27 C.F.R. § 41.38
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§ 41.140 Taxpayment in the United States.27 C.F.R. § 41.140
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§ 40.352 Cigarette tubes.27 C.F.R. § 40.352
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§ 41.31 Cigar tax rates.27 C.F.R. § 41.31
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§ 41.30 Pipe tobacco and roll-your-own tobacco tax rates.27 C.F.R. § 41.30
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§ 40.232 Experimental purposes.27 C.F.R. § 40.232
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§ 41.40 Persons liable for tax.27 C.F.R. § 41.40
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§ 41.33 Smokeless tobacco tax rates.27 C.F.R. § 41.33
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§ 41.32 Cigarette tax rates.27 C.F.R. § 41.32
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§ 40.353 Persons liable for tax.27 C.F.R. § 40.353
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§ 41.34 Cigarette papers.27 C.F.R. § 41.34
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§ 40.351 Cigarette papers.27 C.F.R. § 40.351
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§ 41.35 Cigarette tubes.27 C.F.R. § 41.35