Cigarette tax rates.

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  2. CFR 27
  3. Alcohol, Tobacco Products and Firearms
  4. Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury
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  6. Importation of Tobacco Products, Cigarette Papers and Tubes, and Processed Tobacco
  7. Taxes
  8. Tax Rates
  9. Cigarette tax rates.

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§ 41.32 Cigarette tax rates.

Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):

Expand Table
Product Tax rate per thousand for removals during the following periods:
2002 to
March 31, 2009 		April 1, 2009 and after
Small cigarettes $19.50 $50.33
Large cigarettes up to 61⁄2″ long $40.95 $105.69
Large cigarettes over 61⁄2″ long Taxed at the rate for small cigarettes, counting each 23⁄4 or fraction thereof of the length of each as one cigarette.

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


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