Amended 1965
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(a), struck out subsec. (a) relating to tobacco and redesignated subsecs. (b) to (f) as subsecs. (a) to (e), respectively.
(a) Cigars On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes:
Amended 1968, 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 2128(a), substituted provisions setting a tax of 8½ percent of the wholesale price, but not more than $20 per thousand, on cigars weighing more than 3 pounds per thousand for provisions setting the tax according to a graduated table running from $2.50 per thousand for large cigars if removed to retail at not more than 2½ cents each to $20 per thousand if removed to retail at more than 20 cents each, and struck out provisions that, in determining the retail price, for tax purposes, regard be had to the ordinary retail price of a single cigar in its principal market, exclusive of any State or local taxes imposed on cigars as a commodity, and that, for purposes of that determination, the amount of State or local tax excluded from the retail price be the actual tax imposed, except that, if the combined taxes resulted in a numerical figure ending in a fraction of a cent, the amount so excluded would be rounded to the next highest full cent unless such rounding would result in a tax lower than the tax which would be imposed in the absence of State or local tax.
- 1968 Pub. L. 90-240 Pub. L. 90–240 provided that the amount of State and local tax excluded from the retail price be the actual tax imposed, except that, if the combined taxes result in a numerical figure ending in a fraction of a cent, the amount so excluded be rounded to the next highest full cent unless such rounding would result in a tax lower than the tax which would be imposed in the absence of State and local taxes.
(1) Small cigars On cigars, weighing not more than 3 pounds per thousand, $50.33 per thousand;
Amended 1990, 1997, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 701(a)(1), substituted “$50.33 per thousand” for “$1.828 cents per thousand ($1.594 cents per thousand on cigars removed during 2000 or 2001)”.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(b)(1), substituted “$1.828 cents per thousand ($1.594 cents per thousand on cigars removed during 2000 or 2001)” for “$1.125 cents per thousand (93.75 cents per thousand on cigars removed during 1991 or 1992)”.
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11202(a)(1), substituted “$1.125 cents per thousand (93.75 cents per thousand on cigars removed during 1991 or 1992)” for “75 cents 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.
Amended 1990, 1997, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 701(a)(2), (3), substituted “52.75 percent” for “20.719 percent (18.063 percent on cigars removed during 2000 or 2001)” and “40.26 cents per cigar” for “$48.75 per thousand ($42.50 per thousand on cigars removed during 2000 or 2001)”.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(b)(2), substituted “equal to 20.719 percent (18.063 percent on cigars removed during 2000 or 2001) of the price for which sold but not more than $48.75 per thousand ($42.50 per thousand on cigars removed during 2000 or 2001).” for “equal to—
“(A) 10.625 percent of the price for which sold but not more than $25 per thousand on cigars removed during 1991 or 1992, and
“(B) 12.75 percent of the price for which sold but not more than $30 per thousand on cigars removed after 1992.”
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11202(a)(2), substituted “equal to—” and subpars. (A) and (B) for “equal to 8½ percent of the wholesale price, but not more than $20 per thousand.”
Cases: United States v. Tourtellot, 483 B.R. 72 (M.D.N.C. 2012)
Cited by 1
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:
Amended 1958, 1960
- 1960 Pub. L. 86-779 Pub. L. 86–779 substituted “imposed on cigars as a commodity” for “imposed on the retail sales of cigars”.
- 1958 Pub. L. 85-859 Pub. L. 85–859 provided that in determining the retail price, for tax purposes, regard shall be had to the ordinary retail price of a single cigar in its principal market, exclusive of any State or local taxes imposed on the retail sale of cigars, and required cigars not exempt from tax under this chapter which are removed but not intended for sale to be taxed at the same rate as similar cigars removed for sale.
(1) Small cigarettes On cigarettes, weighing not more than 3 pounds per thousand, $50.33 per thousand;
Amended 1965, 1982, 1990, 1997, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 701(b)(1), substituted “$50.33 per thousand” for “$19.50 per thousand ($17 per thousand on cigarettes removed during 2000 or 2001)”.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(a)(1), substituted “$19.50 per thousand ($17 per thousand on cigarettes removed during 2000 or 2001)” for “$12 per thousand ($10 per thousand on cigarettes removed during 1991 or 1992)”.
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11202(b)(1), substituted “$12 per thousand ($10 per thousand on cigarettes removed during 1991 or 1992)” for “$8 per thousand”.
- 1982 Pub. L. 97-248 Pub. L. 97–248, § 283(a)(1), substituted “$8” for “$4”.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 501(f), removed the July 1, 1965, time limit for the $4 per thousand rate as well as the provision for imposition of a $3.50 rate on and after July 1, 1965.
Cases: United States v. Tarbell, 242 F. Supp. 3d 200 (W.D.N.Y. 2017)
(2) Large cigarettes 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.
Amended 1982, 1990, 1997, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 701(b)(2), substituted “$105.69 per thousand” for “$40.95 per thousand ($35.70 per thousand on cigarettes removed during 2000 or 2001)”.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(a)(2), substituted “$40.95 per thousand ($35.70 per thousand on cigarettes removed during 2000 or 2001)” for “$25.20 per thousand ($21 per thousand on cigarettes removed during 1991 or 1992)”.
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11202(b)(2), substituted “$25.20 per thousand ($21 per thousand on cigarettes removed during 1991 or 1992)” for “$16.80 per thousand”.
- 1982 Pub. L. 97-248 Pub. L. 97–248, § 283(a)(2), substituted “$16.80” for “$8.40”.
(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 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.
Amended 1955, 1956, 1957, 1958, 1959, 1960, 1961, 1962, 1963, 1964, 1990, 1997, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 701(c), substituted “3.15 cents” for “1.22 cents (1.06 cents on cigarette papers removed during 2000 or 2001)”.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(h)(3), substituted “On cigarette papers,” for “On each book or set of cigarette papers containing more than 25 papers,”.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(c), substituted “1.22 cents (1.06 cents on cigarette papers removed during 2000 or 2001)” for “0.75 cent (0.625 cent on cigarette papers removed during 1991 or 1992)”.
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11202(c), substituted “0.75 cent (0.625 cent on cigarette papers removed during 1991 or 1992)” for “½ cent”.
- 1964 Pub. L. 88-348 Pub. L. 88–348 substituted “July 1, 1965” for “July 1, 1964” in two places.
- 1963 Pub. L. 88-52 Pub. L. 88–52 substituted “July 1, 1964” for “July 1, 1963” in two places.
- 1962 Pub. L. 87-508 Pub. L. 87–508 substituted “July 1, 1963” for “July 1, 1962” in two places.
- 1961 Pub. L. 87-72 Pub. L. 87–72 substituted “July 1, 1962” for “July 1, 1961” in two places.
- 1960 Pub. L. 86-564 Pub. L. 86–564 substituted “July 1, 1961” for “July 1, 1960” in two places.
- 1959 Pub. L. 86-75 Pub. L. 86–75 substituted “July 1, 1960” for “July 1, 1959” in two places.
- 1958 Pub. L. 85-475 Pub. L. 85–475 substituted “July 1, 1959” for “July 1, 1958” in two places.
- 1957 Pub. L. 85-12 Pub. L. 85–12 substituted “July 1, 1958” for “April 1, 1957” in two places.
- 1956 Act Mar. 29, 1956, substituted “April 1, 1957” for “April 1, 1956” in two places.
- 1955 Act Mar. 30, 1955, substituted “April 1, 1956” for “April 1, 1955” in two places.
(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 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.
Amended 1958, 1990, 1997, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 701(d), substituted “6.30 cents” for “2.44 cents (2.13 cents on cigarette tubes removed during 2000 or 2001)”.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(d), substituted “2.44 cents (2.13 cents on cigarette tubes removed during 2000 or 2001)” for “1.5 cents (1.25 cents on cigarette tubes removed during 1991 or 1992)”.
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11202(d), substituted “1.5 cents (1.25 cents on cigarette tubes removed during 1991 or 1992)” for “1 cent”.
- 1958 Pub. L. 85-859 Pub. L. 85–859 substituted “On each book or set of cigarette papers containing more than 25 papers, manufactured in or imported into the United States, there shall be imposed” for “On cigarette papers, manufactured in or imported into the United States, there shall be imposed, on each package, book, or set containing more than 25 papers”.
(e) Smokeless tobacco On smokeless tobacco, manufactured in or imported into the United States, there shall be imposed the following taxes:
Amended 1976, 1986, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141 substituted “manufactured” for “manufacturered” in introductory provisions.
- 1986 Pub. L. 99-272 Pub. L. 99–272 added subsec. (e) and redesignated former subsec. (e) as (f).
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1905(a)(24), inserted “, unless such import duties are imposed in lieu of internal revenue tax” after “such articles”.
(1) Snuff On snuff, $1.51 per pound and a proportionate tax at the like rate on all fractional parts of a pound.
Amended 1990, 1997, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 701(e)(1), substituted “$1.51” for “58.5 cents (51 cents on snuff removed during 2000 or 2001)”.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(e)(1), substituted “58.5 cents (51 cents on snuff removed during 2000 or 2001)” for “36 cents (30 cents on snuff removed during 1991 or 1992)”.
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11202(e)(1), substituted “36 cents (30 cents on snuff removed during 1991 or 1992)” for “24 cents”.
(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.
Amended 1990, 1997, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 701(e)(2), substituted “50.33 cents” for “19.5 cents (17 cents on chewing tobacco removed during 2000 or 2001)”.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(e)(2), substituted “19.5 cents (17 cents on chewing tobacco removed during 2000 or 2001)” for “12 cents (10 cents on chewing tobacco removed during 1991 or 1992)”.
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11202(e)(2), substituted “12 cents (10 cents on chewing tobacco removed during 1991 or 1992)” for “8 cents”.
(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).
Amended 1958, 1986, 1988, 1990, 1997, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 701(f), substituted “$2.8311 cents” for “$1.0969 cents (95.67 cents on pipe tobacco removed during 2000 or 2001)”.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(f), substituted “$1.0969 cents (95.67 cents on pipe tobacco removed during 2000 or 2001)” for “67.5 cents (56.25 cents on pipe tobacco removed during 1991 or 1992)”.
- 1990 Pub. L. 101-508 Pub. L. 101–508, § 11202(f), substituted “67.5 cents (56.25 cents on pipe tobacco removed during 1991 or 1992)” for “45 cents”.
- 1988 Pub. L. 100-647 Pub. L. 100–647 added subsec. (f) and redesignated former subsec. (f) as (g).
- 1986 Pub. L. 99-272 Pub. L. 99–272 added subsec. (e) and redesignated former subsec. (e) as (f).
- 1958 Pub. L. 85-859 Pub. L. 85–859 substituted “imposed by this section on tobacco products and cigarette papers and tubes imported into the United States” for “imposed on articles by this section”.
(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).
Amended 1988, 1997, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 701(g), substituted “$24.78” for “$1.0969 cents (95.67 cents on roll-your-own tobacco removed during 2000 or 2001)”.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(g)(1), added subsec. (g) and redesignated former subsec. (g) as (h).
- 1988 Pub. L. 100-647 Pub. L. 100–647 added subsec. (f) and redesignated former subsec. (f) as (g).
(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.
Amended 1997
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(g)(1), added subsec. (g) and redesignated former subsec. (g) as (h).