26 U.S.C. § 5701: Rate of tax

On cigars, weighing not more than 3 pounds per thousand, $50.33 per thousand; 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. On cigarettes, weighing not more than 3 pounds per thousand, $50.33 per thousand; 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. 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. 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. On snuff, $1.51 per pound and a proportionate tax at the like rate on all fractional parts of a pound. On chewing tobacco, 50.33 cents per pound and a proportionate tax at the like rate on all fractional parts of a pound. 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). 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). 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. The amendments made by this section [enacting section 5754 of this title and amending this section and sections 5702, 5704, 5712, 5713, 5721, 5722, and 5761 to 5763 of this title] shall apply to articles removed (as defined in section 5702(k) [now section 5702(j)] of the Internal Revenue Code of 1986, as amended by this section) after December 31, 1999 . on the date of the enactment of this Act [ Aug. 5, 1997 ] is engaged in business as a manufacturer of roll-your-own tobacco or as an importer of tobacco products or cigarette papers and tubes, and before January 1, 2000 , submits an application under subchapter B of chapter 52 of such Code to engage in such business, The amendments made by this section [amending this section and section 5702 of this title ] shall apply to pipe tobacco removed (within the meaning of section 5702(k) [now section 5702(j)] of the 1986 Code) after December 31, 1988 . on the date of the enactment of this Act [ Nov. 10, 1988 ], is engaged in business as a manufacturer of pipe tobacco, and before January 1, 1989 , submits an application under subchapter B of chapter 52 of the 1986 Code to engage in such business, The amendments made by this section [amending this section and section 5702 of this title ] shall apply to smokeless tobacco removed after June 30, 1986 . on the date of the enactment of this Act [ Apr. 7, 1986 ], is engaged in business as a manufacturer of smokeless tobacco, and before July 1, 1986 , submits an application under subchapter B of chapter 52 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] to engage in such business, the tax which would be imposed under section 5701 of such Code on the article if the article had been removed on such date, over the prior tax (if any) imposed under section 5701 of such Code on such article. Each person shall be allowed as a credit against the taxes imposed by paragraph (1) an amount equal to $500. Such credit shall not exceed the amount of taxes imposed by paragraph (1) on April 1, 2009 , for which such person is liable. A person holding tobacco products, cigarette papers, or cigarette tubes on April 1, 2009 , to which any tax imposed by paragraph (1) applies shall be liable for such tax. The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe by regulations. The tax imposed by paragraph (1) shall be paid on or before August 1, 2009 . internal revenue taxes have been determined, or customs duties liquidated, with respect to such article before such date pursuant to a request made under the 1st proviso of section 3(a) of such Act [ 19 U.S.C. 81c(a) ], or such article is held on such date under the supervision of an officer of the United States Customs and Border Protection of the Department of Homeland Security pursuant to the 2d proviso of such section 3(a). Any term used in this subsection which is also used in section 5702 of the Internal Revenue Code of 1986 shall have the same meaning as such term has in such section. The term ‘Secretary’ means the Secretary of the Treasury or the Secretary’s delegate. Rules similar to the rules of section 5061(e)(3) of such Code shall apply for purposes of this subsection. All provisions of law, including penalties, applicable with respect to the taxes imposed by section 5701 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply to the floor stocks taxes imposed by paragraph (1), to the same extent as if such taxes were imposed by such section 5701. The Secretary may treat any person who bore the ultimate burden of the tax imposed by paragraph (1) as the person to whom a credit or refund under such provisions may be allowed or made.” the tax which would be imposed under section 5701 of the Internal Revenue Code of 1986 on the article if the article had been removed on such date, over the prior tax (if any) imposed under section 5701 of such Code on such article. To the extent provided in regulations prescribed by the Secretary, no tax shall be imposed by paragraph (1) on cigarettes held for retail sale on any tax increase date, by any person in any vending machine. If the Secretary provides such a benefit with respect to any person, the Secretary may reduce the $500 amount in paragraph (3) with respect to such person. Each person shall be allowed as a credit against the taxes imposed by paragraph (1) an amount equal to $500. Such credit shall not exceed the amount of taxes imposed by paragraph (1) on any tax increase date, for which such person is liable. A person holding cigarettes on any tax increase date, to which any tax imposed by paragraph (1) applies shall be liable for such tax. The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe by regulations. The tax imposed by paragraph (1) shall be paid on or before April 1 following any tax increase date. internal revenue taxes have been determined, or customs duties liquidated, with respect to such article before such date pursuant to a request made under the 1st proviso of section 3(a) of such Act [ 19 U.S.C. 81c(a) ], or such article is held on such date under the supervision of a customs officer pursuant to the 2d proviso of such section 3(a). Terms used in this subsection which are also used in section 5702 of the Internal Revenue Code of 1986 shall have the respective meanings such terms have in such section, as amended by this Act. The term ‘tax increase date’ means January 1, 2000 , and January 1, 2002 . The term ‘Secretary’ means the Secretary of the Treasury or the Secretary’s delegate. Rules similar to the rules of section 5061(e)(3) of such Code shall apply for purposes of this subsection. All provisions of law, including penalties, applicable with respect to the taxes imposed by section 5701 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply to the floor stocks taxes imposed by paragraph (1), to the same extent as if such taxes were imposed by such section 5701. The Secretary may treat any person who bore the ultimate burden of the tax imposed by paragraph (1) as the person to whom a credit or refund under such provisions may be allowed or made.” On cigarettes, weighing not more than 3 pounds per thousand, $2 per thousand. On cigarettes weighing more than 3 pounds per thousand, $4.20 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. the aggregate number of cigarettes held by such person on such date does not exceed 30,000, and such person submits to the Secretary (at the time and in the manner required by the Secretary) such information as the Secretary shall require for purposes of this subparagraph. To the extent provided in regulations prescribed by the Secretary, no tax shall be imposed by paragraph (1) on cigarettes held for retail sale on any tax-increase date by any person in any vending machine. If the Secretary provides such a benefit with respect to any person, the Secretary may reduce the 30,000 amount in subparagraph (A) and the $60 amount in paragraph (3) with respect to such person. Each person shall be allowed as a credit against the taxes imposed by paragraph (1) an amount equal to $60. Such credit shall not exceed the amount of taxes imposed by paragraph (1) for which such person is liable. A person holding cigarettes on any tax-increase date to which any tax imposed by paragraph (1) applies shall be liable for such tax. The tax imposed by paragraph (1) shall be paid in such manner as the Secretary shall prescribe by regulations. The tax imposed by paragraph (1) shall be paid on or before the 1st June 30 following the tax-increase date. The term ‘tax-increase date’ means January 1, 1991 , and January 1, 1993 . Terms used in this subsection which are also used in section 5702 of the Internal Revenue Code of 1986 shall have the respective meanings such terms have in such section. The term ‘Secretary’ means the Secretary of the Treasury or his delegate. Rules similar to the rules of section 11201(e)(6) [ Pub. L. 101–508 , set out in a note under section 5001 of this title ] shall apply for purposes of this subsection. All provisions of law, including penalties, applicable with respect to the taxes imposed by section 5701 of such Code shall, insofar as applicable and not inconsistent with the provisions of this subsection, apply to the floor stocks taxes imposed by paragraph (1), to the same extent as if such taxes were imposed by such section 5701.” On pipe tobacco manufactured in or imported into the United States which is removed before January 1, 1989 , and held on such date for sale by any person, there is hereby imposed a tax of 45 cents per pound (and a proportionate tax at the like rate on all fractional parts of a pound). A person holding pipe tobacco on January 1, 1989 , to which the tax imposed by paragraph (1) applies shall be liable for such tax. The tax imposed by paragraph (1) shall be treated as a tax imposed by section 5701 of the 1986 Code and shall be due and payable on February 14, 1989 , in the same manner as the tax imposed by such section is payable with respect to pipe tobacco removed on or after January 1, 1989 . internal revenue taxes have been determined, or customs duties liquidated, with respect to such pipe tobacco before such date pursuant to a request made under the first proviso of section 3(a) of such Act [ 19 U.S.C. 81c(a) ], or such pipe tobacco is held on such date under the supervision of a customs officer pursuant to the second proviso of such section 3(a). “Under regulations prescribed by the Secretary of the Treasury or his delegate, provisions similar to sections 5706 and 5708 of the 1986 Code shall apply to pipe tobacco with respect to which tax is imposed by paragraph (1) by reason of this subparagraph. For purposes of this subsection, the term ‘pipe tobacco’ shall have the meaning given to such term by subsection ( o ) [now subsection (n)] of section 5702 of the 1986 Code. No tax shall be imposed by paragraph (1) on any person if the tax which would but for this paragraph be imposed on such person does not exceed $1,000. For purposes of the preceding sentence, all persons who are treated as a single taxpayer under section 5061(e)(3) of the 1986 Code shall be treated as 1 person.” On cigarettes, weighing not more than 3 pounds per thousand, $4 per thousand; On cigarettes, weighing more than 3 pounds per thousand, $8.40 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. A person holding cigarettes on January 1, 1983 , to which any tax imposed by paragraph (1) applies shall be liable for such tax. The tax imposed by paragraph (1) shall be treated as a tax imposed under section 5701 and shall be due and payable on February 17, 1983 in the same manner as the tax imposed under such section is payable with respect to cigarettes removed on January 1, 1983 . For purposes of this subsection, the term ‘cigarette’ shall have the meaning given to such term by subsection (b) of section 5702 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]. The taxes imposed by paragraph (1) shall not apply to cigarettes in retail stocks held on January 1, 1983 , at the place where intended to be sold at retail.”