Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5701 (2024) — Rate of tax
Cigars
On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes: (1) Small cigars On cigars, weighing not more than 3 pounds per thousand, $50.33 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. 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.
Cigarettes
On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes: (1) Small cigarettes On cigarettes, weighing not more than 3 pounds per thousand, $50.33 per thousand; (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.
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.
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.
Smokeless tobacco
On smokeless tobacco, manufactured in or imported into the United States, there shall be imposed the following taxes: (1) Snuff On snuff, $1.51 per pound and a proportionate tax at the like rate on all fractional parts of a pound. (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.
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).
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).
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.
Source: official text