Amount of tax

# 1.

Little Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, and weighing not more than three (3) pounds per thousand, the tax levied on the products coming under this paragraph shall be equal to the tax on such products that is reported and paid as cigarette tax under Sections 301 through 325 of this title. Further, the tax levied herein shall be paid in the same manner as required in Sections 301 through 325 of this title;

# 2.

Cigars. Upon cigars of all descriptions made of tobacco, or any substitute therefor, weighing more than three (3) pounds per thousand and having a manufacturer's recommended retail selling price, under the Federal Code, of not exceeding four cents ($0.04) per cigar, one cent ($0.01) for each cigar;

# 3.

Cigars. Upon all other cigars of all descriptions made of tobacco, or any substitute therefor, and weighing more than three

(3) pounds per thousand, Twenty Dollars ($20.00) per thousand. For the purpose of computing the tax, cheroots, stogies, etc., are hereby classed as cigars;

# 4.

Smoking Tobacco. Upon all smoking tobacco, the tax shall be twenty-five percent (25%) of the factory list price exclusive of any trade discount, special discount or deals; and

# 5.

Smokeless Tobacco. Upon smokeless tobacco, the tax shall be twenty percent (20%) of the factory list price exclusive of any trade discount, special discount or deals.
It shall not be permissible for a retailer to advertise that the retailer will absorb the tax due on the taxable merchandise described herein. Such tax shall be paid by the consumer.
Notwithstanding any other provision of law, the tax levied pursuant to the provisions of Section 401 et seq. of this title shall be part of the gross proceeds or gross receipts from the sale of tobacco products, or both, as those terms are defined in paragraph 12 of Section 1352 of this title.