Regulations last checked for updates: May 03, 2025

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Mar 20, 2025
All TitlesTitle 27Chapter IPart 46Subpart I - Subpart I—Floor Stocks Tax on Certain Tobacco Products, Cigarette Papers, and Cigarette Tubes Held for Sale on April 1, 2009
View all text of Subpart I [§ 46.191 - § 46.274]
§ 46.221 - Floor stocks tax rates.
Product Floor stocks tax rate
Small cigars$48.502 per thousand.
Small cigarettes30.83 per thousand.
Large cigarettes 6 1/2 inch or less in length64.74 per thousand.
Large cigarettes more than 6 1/2 inch in length30.83 per thousand units of length.
Snuff0.925 per pound.
Chewing tobacco0.3083 per pound.
Pipe tobacco1.7342 per pound.
Roll-your-own23.6831 per pound.
Cigarette papers0.0193 per 50 papers or fraction thereof
Cigarette tubes0.0386 per 50 tubes or fraction thereof.
authority: 18 U.S.C. 2341-2346,26.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6109, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782,unless
source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.
cite as: 27 CFR 46.221
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