When used in this chapter—
(a) Cigar “Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsection (b)(2)).
Amended 1958, 1965
- 1965 Pub. L. 89-44 Pub. L. 89–44, §§ 502(b)(3)(A), 808(a), redesignated subsec. (b) as (a), repealed former subsec. (a) which related to manufactured tobacco and, in subsec. (a) as so redesignated, allowed the use of any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsec. (b)(2) as a wrapper in addition to the leaf tobacco previously allowed.
- 1958 Pub. L. 85-859 Pub. L. 85–859 inserted the term “for removal, or merely removed”.
(b) Cigarette “Cigarette” means—
Amended 1958, 1965
- 1965 Pub. L. 89-44 Pub. L. 89–44, §§ 502(b)(3)(A), 808(a), redesignated subsec. (c) as (b) and permitted the use, as a wrapper for cigarettes in addition to paper and substances other than tobacco as previously allowed, any substance containing tobacco, which, because of the finished product’s appearance, tobacco type, labeling, and packaging, is likely to be offered to or purchased by consumers as cigarettes. Former subsec. (b) redesignated (a).
- 1958 Pub. L. 85-859 Pub. L. 85–859 redesignated subsecs. (c), (d), and (f) as (b), (c), and (d), respectively. Former subsecs. (b), (c), and (d) redesignated (e), (b), and (c), respectively.
(1) any roll of tobacco wrapped in paper or in any substance not containing tobacco, and
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(2) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1).
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(c) Tobacco products “Tobacco products” means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco.
Amended 1958, 1965, 1986, 1988, 1997
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(g)(3)(A), substituted “pipe tobacco, and roll-your-own tobacco” for “and pipe tobacco”.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 5061(c)(1), inserted reference to pipe tobacco.
- 1986 Pub. L. 99-272 Pub. L. 99–272, § 13202(b)(2), inserted reference to smokeless tobacco.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(3)(A), (B), redesignated subsec. (d) as (c) and struck out reference to manufactured tobacco. Former subsec. (c) redesignated (b).
- 1958 Pub. L. 85-859 Pub. L. 85–859 redesignated subsecs. (c), (d), and (f) as (b), (c), and (d), respectively. Former subsecs. (b), (c), and (d) redesignated (e), (b), and (c), respectively.
(d) Manufacturer of tobacco products “Manufacturer of tobacco products” means any person who manufactures cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco, except that such term shall not include—
Amended 1958, 1965, 1986, 1988, 1997, 2012
- 2012 Pub. L. 112-141 Pub. L. 112–141 inserted concluding provisions.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(g)(3)(B)(i), substituted “pipe tobacco, or roll-your-own tobacco” for “or pipe tobacco” in introductory provisions.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 5061(c)(2), inserted reference to pipe tobacco in introductory provisions and in par. (1).
- 1986 Pub. L. 99-272 Pub. L. 99–272, § 13202(b)(3), inserted references to smokeless tobacco.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(3)(A), (C), redesignated subsec. (e) as (d), and simplified the definition of manufacturer of tobacco products to include only persons who manufacture cigars or cigarettes and reduced the area of excluded activities so as to exclude only persons producing cigars and cigarettes solely for their own personal use and proprietors of customs bonded manufacturing warehouses with respect to the operation of such warehouses. Former subsec. (d) redesignated (c).
- 1958 Pub. L. 85-859 Pub. L. 85–859 redesignated subsecs. (c), (d), and (f) as (b), (c), and (d), respectively. Former subsecs. (b), (c), and (d) redesignated (e), (b), and (c), respectively.
Cases: RYO Machine, LLC v. Department of Treasury, 696 F.3d 467 (6th Cir. 2012)
(1) a person who produces cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco solely for the person’s own personal consumption or use, and
Amended 1997
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(g)(3)(B)(ii), added par. (1) and struck out former par. (1) which read as follows: “a person who produces cigars, cigarettes, smokeless tobacco, or pipe tobacco solely for his own personal consumption or use; or”.
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(2) a proprietor of a customs bonded manufacturing warehouse with respect to the operation of such warehouse.
Such term shall include any person who for commercial purposes makes available for consumer use (including such consumer’s personal consumption or use under paragraph (1)) a machine capable of making cigarettes, cigars, or other tobacco products. A person making such a machine available for consumer use shall be deemed the person making the removal as defined by subsection (j) with respect to any tobacco products manufactured by such machine. A person who sells a machine directly to a consumer at retail for a consumer’s personal home use is not making a machine available for commercial purposes if such machine is not used at a retail premises and is designed to produce tobacco products only in personal use quantities.
(e) Cigarette paper “Cigarette paper” means paper, or any other material except tobacco, prepared for use as a cigarette wrapper.
Amended 1958, 1965
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(3)(A) redesignated subsecs. (f) to (k) and (n) as (e) to (j) and (k), respectively. Former subsec. (e) redesignated (d).
- 1958 Pub. L. 85-859 Pub. L. 85–859 consolidated the definitions “manufacturer of tobacco” and “manufacturer of cigars and cigarettes”, inserted the phrase “for removal, or merely removes”, excluded from the definition a proprietor of a customs bonded manufacturing warehouse with respect to the operation of the warehouse, and required bona fide associations of farmers or growers to maintain records of leaf tobacco.
(f) Cigarette tube “Cigarette tube” means cigarette paper made into a hollow cylinder for use in making cigarettes.
Amended 1958, 1965, 2000
- 2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsec. (g) as (f) and struck out former subsec. (f), which defined “cigarette papers”.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(3)(A) redesignated subsecs. (f) to (k) and (n) as (e) to (j) and (k), respectively. Former subsec. (e) redesignated (d).
- 1958 Pub. L. 85-859 Pub. L. 85–859 redesignated subsec. (g) as (f) and former subsec. (f) as (d).
(g) Manufacturer of cigarette papers and tubes “Manufacturer of cigarette papers and tubes” means any person who manufactures cigarette paper, or makes up cigarette paper into tubes, except for his own personal use or consumption.
Amended 1958, 1965, 2000
- 2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsec. (h) as (g). Former subsec. (g) redesignated (f).
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(3)(A) redesignated subsecs. (f) to (k) and (n) as (e) to (j) and (k), respectively. Former subsec. (e) redesignated (d).
- 1958 Pub. L. 85-859 Pub. L. 85–859 added subsec. (g) and redesignated former subsec. (g) as (f).
(h) Export warehouse “Export warehouse” means a bonded internal revenue warehouse for the storage of tobacco products or cigarette papers or tubes or any processed tobacco, upon which the internal revenue tax has not been paid, for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States.
Amended 1965, 2000, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 702(a)(5)(A), substituted “tobacco products or cigarette papers or tubes or any processed tobacco” for “tobacco products and cigarette papers and tubes”.
- 2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g).
- 2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(A)], amended heading and text of subsec. (h) generally. Prior to amendment, text read as follows: “ ‘Manufacturer of cigarette papers and tubes’ means any person who makes up cigarette paper into books or sets containing more than 25 papers each, or into tubes, except for his own personal use or consumption.”
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(3)(A) redesignated subsecs. (f) to (k) and (n) as (e) to (j) and (k), respectively. Former subsec. (e) redesignated (d).
(i) Export warehouse proprietor “Export warehouse proprietor” means any person who operates an export warehouse.
Amended 1958, 1965, 2000
- 2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsecs. (i) to (p) as (h) to (o), respectively.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(3)(A) redesignated subsecs. (f) to (k) and (n) as (e) to (j) and (k), respectively. Former subsec. (e) redesignated (d).
- 1958 Pub. L. 85-859 Pub. L. 85–859 substituted “into books or sets containing more than 25 papers each, or into tubes” for “into packages, books, sets, or tubes”.
(j) Removal or remove “Removal” or “remove” means the removal of tobacco products or cigarette papers or tubes, or any processed tobacco, from the factory or from internal revenue bond under section 5704, as the Secretary shall by regulation prescribe, or release from customs custody, and shall also include the smuggling or other unlawful importation of such articles into the United States.
Amended 1958, 1965, 2000, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 702(a)(5)(B), inserted “, or any processed tobacco,” after “tobacco products or cigarette papers or tubes”.
- 2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsecs. (i) to (p) as (h) to (o), respectively.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(3)(A) redesignated subsecs. (f) to (k) and (n) as (e) to (j) and (k), respectively. Former subsec. (e) redesignated (d).
- 1958 Pub. L. 85-859 Pub. L. 85–859 substituted provisions defining “export warehouse” for provisions which defined “article” as manufactured tobacco, cigars, cigarettes, and cigarette papers and tubes.
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(k) Importer “Importer” means any person in the United States to whom nontaxpaid tobacco products or cigarette papers or tubes, or any processed tobacco, manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned; any person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings tobacco products or cigarette papers or tubes, or any processed tobacco, into the United States.
Amended 1958, 1965, 1976, 1997, 2000, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 702(a)(5)(B), which directed insertion of “, or any processed tobacco,” after “tobacco products or cigarette papers or tubes”, was executed by making the insertion after “tobacco products or cigarette papers or tubes” both places it appeared to reflect the probable intent of Congress.
- 2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsecs. (i) to (p) as (h) to (o), respectively.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(h)(4), inserted “under section 5704” after “internal revenue bond”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(3)(A) redesignated subsecs. (f) to (k) and (n) as (e) to (j) and (k), respectively. Former subsec. (e) redesignated (d).
- 1958 Pub. L. 85-859 Pub. L. 85–859 added subsec. (k) and redesignated former subsec. (k) as (l).
(l) Determination of price on cigars In determining price for purposes of section 5701(a)(2)—
Amended 1958, 1965, 2000
- 2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsecs. (i) to (p) as (h) to (o), respectively.
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(3)(A), redesignated subsec. (o) as (l) and repealed former subsec. (l) which related to tobacco materials.
- 1958 Pub. L. 85-859 Pub. L. 85–859 redesignated former subsec. (k) as (l) and substituted “other than manufactured tobacco, cigars, and cigarettes” for “in process, leaf tobacco, and tobacco scraps, cuttings, clippings, siftings, dust, stems, and waste”. Former subsec. (l) redesignated (m).
(1) there shall be included any charge incident to placing the article in condition ready for use,
(2) there shall be excluded—
(A) the amount of the tax imposed by this chapter or section 7652, and
(B) if stated as a separate charge, the amount of any retail sales tax imposed by any State or political subdivision thereof or the District of Columbia, whether the liability for such tax is imposed on the vendor or vendee, and
(3) rules similar to the rules of section 4216(b) shall apply.
(m) Definitions relating to smokeless tobacco
Amended 1958, 1965, 1976, 1990, 2000
- 2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsecs. (i) to (p) as (h) to (o), respectively.
- 1990 Pub. L. 101-508 Pub. L. 101–508 substituted heading for one which read: “Wholesale price” and amended text generally. Prior to amendment, text read as follows: “ ‘Wholesale price’ means the manufacturer’s, or importer’s, suggested delivered price at which the cigars are to be sold to retailers, inclusive of the tax imposed by this chapter or section 7652, but exclusive of any State or local taxes imposed on cigars as a commodity, and before any trade, cash, or other discounts, or any promotion, advertising, display, or similar allowances. Where the manufacturer’s or importer’s suggested delivered price to retailers is not adequately supported by bona fide arm’s length sales, or where the manufacturer or importer has no suggested delivered price to retailers, the wholesale price shall be the price for which cigars of comparable retail price are sold to retailers in the ordinary course of trade as determined by the Secretary.”
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 2128(b), added subsec. (m).
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(3)(A), repealed subsec. (m) which related to tobacco dealers.
- 1958 Pub. L. 85-859 Pub. L. 85–859 redesignated former subsec. (l) as (m) and included within the definition persons who receive tobacco materials, other than stems and waste, for use in the production of fertilizer, insecticide, or nicotine, required associations of farmers or growers of tobacco to maintain records of all leaf tobacco acquired or received and sold or otherwise disposed of, and excluded from the definition persons who buy leaf tobacco without taking physical possession of the tobacco and qualified manufacturers of tobacco products. Former subsec. (m) redesignated (n).
(1) Smokeless tobacco The term “smokeless tobacco” means any snuff or chewing tobacco.
(2) Snuff The term “snuff” means any finely cut, ground, or powdered tobacco that is not intended to be smoked.
(3) Chewing tobacco The term “chewing tobacco” means any leaf tobacco that is not intended to be smoked.
(n) Pipe tobacco The term “pipe tobacco” means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe.
Amended 1958, 1965, 1986, 2000
- 2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsecs. (i) to (p) as (h) to (o), respectively.
- 1986 Pub. L. 99-272 Pub. L. 99–272, § 13202(b)(4), added subsec. (n).
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(3)(A), redesignated subsec. (n) and (o) as (k) and (l), respectively.
- 1958 Pub. L. 85-859 Pub. L. 85–859 redesignated former subsec. (m) as (n) and substituted “tobacco products or cigarette papers or tubes” for “articles”. Former subsec. (n) redesignated (o).
(o) Roll-your-own tobacco The term “roll-your-own tobacco” means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes or cigars, or for use as wrappers thereof.
Amended 1958, 1965, 1988, 2000, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 702(d)(1), inserted “or cigars, or for use as wrappers thereof” before period.
- 2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsecs. (i) to (p) as (h) to (o), respectively.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 5061(b), added subsec. (o).
- 1965 Pub. L. 89-44 Pub. L. 89–44, § 502(b)(3)(A), redesignated subsec. (n) and (o) as (k) and (l), respectively.
- 1958 Pub. L. 85-859 Pub. L. 85–859 redesignated former subsec. (n) as (o) and substituted “tobacco products or cigarette papers or tubes” for “articles” in two places, and inserted provisions to include within the definition persons who remove cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse.
(p) Manufacturer of processed tobacco
Amended 1997, 2000, 2009
- 2009 Pub. L. 111-3 Pub. L. 111–3, § 702(a)(4), added subsec. (p).
- 2000 Pub. L. 106-554 Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)], redesignated subsecs. (i) to (p) as (h) to (o), respectively.
- 1997 Pub. L. 105-33 Pub. L. 105–33, § 9302(g)(2), added subsec. (p).
(1) In general The term “manufacturer of processed tobacco” means any person who processes any tobacco other than tobacco products.
(2) Processed tobacco The processing of tobacco shall not include the farming or growing of tobacco or the handling of tobacco solely for sale, shipment, or delivery to a manufacturer of tobacco products or processed tobacco.