Smokeless tobacco products are taxed at the following rates under 26 U.S.C. 5701(e): ------------------------------------------------------------------------
Tax rate per pound* for removals
during the following periods:
Product ---------------------------------------
2002 to March 31, April 1, 2009 and
2009 after------------------------------------------------------------------------Snuff........................... $0.585............. $1.51Chewing tobacco................. $0.195............. $0.5033------------------------------------------------------------------------* Prorate tax for fractions of a pound. [T.D. TTB-75, 74 FR 14484, Mar. 31, 2009]