U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
Cigarettes are taxed at the following rates under 26 U.S.C. 5701(b):
| Product | Tax rate per thousand for removals during the following periods: | |
|---|---|---|
| 2002 to
March 31, 2009 | April 1, 2009 and after | |
| Small cigarettes | $19.50 | $50.33 |
| Large cigarettes up to 6
| $40.95 | $105.69 |
| Large cigarettes over 6
| Taxed at the rate for small cigarettes, counting each 2
| |
