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 40—MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO > SUBPART C—Taxes (§40.21 to §40.27) > 40.25—Smokeless tobacco tax rates.

40.25—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 14482, Mar. 31, 2009]