26 USC 5701 - Rate of tax

U.S Code last checked for updates: Sep 30, 2026

§ 5701.

Rate of tax

(a)

Cigars

On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes:

(1)

Small cigars

(2)

Large cigars

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.

(b)

Cigarettes

On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes:

(1)

Small cigarettes

(2)

Large cigarettes

(c)

Cigarette papers

(d)

Cigarette tubes

(e)

Smokeless tobacco

On smokeless tobacco, manufactured in or imported into the United States, there shall be imposed the following taxes:

(1)

Snuff

(2)

Chewing tobacco

(f)

Pipe tobacco

(g)

Roll-your-own tobacco

(h)

Imported tobacco products and cigarette papers and tubes

(Aug. 16, 1954, ch. 736, 68A Stat. 705; Mar. 30, 1955, ch. 18, § 3(a)(9), 69 Stat. 14;

cite as: 26 USC 5701