U.S. Code of Federal Regulations
Regulations most recently checked for updates: Aug 27, 2025
Cigarette tubes are taxed at the following rates under 26 U.S.C. 5701(d):
Product | Tax rate for each 50 tubes* for removals during the following periods: | |
---|---|---|
2002 to
March 31, 2009 | April 1, 2009 and after | |
Cigarette tubes up to 6
| $0.0244 | $ 0.0630 |
Cigarette tubes over 6
| Use rates above, but count each 2
|
* Tax rate for less than 50 tubes is the same. The tax is not prorated.