27 C.F.R. § 41.33
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. | ||