U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
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.
