United States Code
26 U.S.C. § 5701
Rate of tax
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Sign in to follow →Bills that would change it 32
- HR 6303 CARE for Moms Act Amends 5701(g), 5701(f) · introduced · 119th Congress
- HR 4404 Hookah Clarification Act of 2025 Amends 5701(f) · introduced · 119th Congress
- S 819 End Tobacco Loopholes Act Amends 5701(g), 5701(f) · introduced · 119th Congress
- HR 1798 End Tobacco Loopholes Act Amends 5701(g), 5701(f) · introduced · 119th Congress
- HR 5568 CARE for Moms Act Amends 5701(g), 5701(f) · introduced · 118th Congress
- HR 5715 Tobacco Tax Equity Act of 2023 Amends 5701(g), 5701(f) · introduced · 118th Congress
- S 2929 Tobacco Tax Equity Act of 2023 Amends 5701(g), 5701(f) · introduced · 118th Congress
- S 2846 CARE for Moms Act Amends 5701(g), 5701(f) · introduced · 118th Congress
- HR 9655 Medicare for America Act of 2019 Amends 5701(a)(1), 5701(b) · introduced · 117th Congress
- HR 8862 PRO–LIFE Act of 2022 Amends 5701(g), 5701(f) · introduced · 117th Congress
- HR 7585 Health Equity and Accountability Act of 2022 Amends 5701(b)(1), 5701(b)(2) · introduced · 117th Congress
- S 4486 Health Equity and Accountability Act of 2022 Amends 5701(b)(1), 5701(b)(2) · introduced · 117th Congress
- HR 3407 MOMMA’s Act Amends 5701(g), 5701(f) · introduced · 117th Congress
- HR 2786 Tobacco Tax Equity Act of 2021 Amends 5701(g), 5701(f) · introduced · 117th Congress
- S 1314 Tobacco Tax Equity Act of 2021 Amends 5701(g), 5701(f) · introduced · 117th Congress
- S 411 MOMMA’s Act Amends 5701(g), 5701(f) · introduced · 117th Congress
- HR 2339 Protecting American Lungs and Reversing the Youth Tobacco Epidemic Act of 2020 Amends · introduced · 116th Congress
- HR 4742 Protecting American Lungs Act of 2019 Amends · introduced · 116th Congress
- HR 4425 QUITS Act of 2019 Amends 5701(b)(1), 5701(b)(2) · introduced · 116th Congress
- S 2519 ENND Act Amends · introduced · 116th Congress
- S 2517 Tobacco Tax Equity Act of 2019 Amends 5701(g), 5701(f) · introduced · 116th Congress
- S 2463 E-Cigarette Tax Parity Act Amends · introduced · 116th Congress
- S 2227 MORE Act of 2019 Amends · introduced · 116th Congress
- HR 2452 Medicare for America Act of 2019 Amends 5701(a)(1), 5701(b) · introduced · 116th Congress
- HR 1897 MOMMA’s Act Amends 5701(g), 5701(f) · introduced · 116th Congress
- S 916 MOMMA’s Act Amends 5701(g), 5701(f) · introduced · 116th Congress
- HR 293 Youth Vaping Prevention Act of 2019 Amends 5701(f), 5701(e) · introduced · 116th Congress
- HR 4739 Build America Act of 2018 Amends 5701(a)(1), 5701(b) · introduced · 115th Congress
- S 1837 Tobacco Tax Equity Act of 2017 Amends 5701(f), 5701(e) · introduced · 115th Congress
- HR 729 Tobacco Excise Tax and Parity Act of 2017 Amends 5701(a)(1), 5701(b) · introduced · 115th Congress
- HR 65 Candy Tobacco Tax Parity Act of 2011 Amends · introduced · 112th Congress
- HR 2 Children's Health Insurance Program Reauthorization Act of 2009 Amends 5701(a), 5701(b) · enacted · 111th Congress
The law today
From the official United States Code, current through Public Law 119-121.
(a) Cigars On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) Small cigars
On cigars, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2) Large cigars
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.
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
On cigarettes, weighing not more than 3 pounds per thousand, $50.33 per thousand;
(2) Large cigarettes
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.
(c) Cigarette papers
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.
(d) Cigarette tubes
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.
(e) Smokeless tobacco On smokeless tobacco, manufactured in or imported into the United States, there shall be imposed the following taxes:
(1) Snuff
On snuff, $1.51 per pound and a proportionate tax at the like rate on all fractional parts of a pound.
(2) Chewing tobacco
On chewing tobacco, 50.33 cents per pound and a proportionate tax at the like rate on all fractional parts of a pound.
(f) Pipe tobacco
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).
(g) Roll-your-own tobacco
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).
(h) Imported tobacco products and cigarette papers and tubes
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.
Official text at uscode.house.gov ↗