CFR > Title 27 - Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER B—TOBACCO (parts 40 to 46) > PART 41—IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO > SUBPART D—Taxes (§41.30 to §41.63) > 41.33—Smokeless tobacco tax rates.

41.33—Smokeless tobacco tax rates.

Smokeless tobacco products are taxed at the following rates under 26 U.S.C. 5701(e) :
Product Tax rate per pound* for removals during the following periods:
2002 to March 31, 2009 April 1, 2009 and after
Snuff $0.585 $1.51
Chewing tobacco $0.195 $0.5033
* Prorate tax for fractions of a pound.

Code of Federal Regulations

[T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]