26 U.S.C. § 5701 — Rate of tax
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 521 words · no verdicts yet
This section sets federal excise-tax rates for tobacco products, papers, and tubes.
(a) Cigars. The tax on United States-made or imported cigars is (1) $50.33 per thousand for cigars weighing no more than 3 pounds per thousand, and (2) for heavier cigars, 52.75 percent of the selling price, capped at 40.26 cents each. A taxable cigar removed without being intended for sale is taxed like a similar cigar removed for sale. (b) Cigarettes. The tax is (1) $50.33 per thousand for cigarettes weighing no more than 3 pounds per thousand and (2) $105.69 per thousand for heavier cigarettes. If they exceed 6½ inches, each 2¾ inches or fraction counts as one cigarette at the lighter-cigarette rate. (c) Papers. The tax is 3.15 cents per 50 papers or fraction. If papers exceed 6½ inches, each 2¾ inches or fraction counts as one paper. (d) Tubes. The tax is 6.30 cents per 50 tubes or fraction, with the same length counting rule. (e) Smokeless tobacco*. Snuff* is taxed at $1.51 per pound, proportionally for fractions. Chewing tobacco* is taxed at 50.33 cents per pound, proportionally for fractions. (f) Pipe tobacco* is taxed at $2.8311 cents per pound, proportionally for fractions. (g) Roll-your-own tobacco* is taxed at $24.78 per pound, proportionally for fractions. (h) For imported tobacco products, papers, and tubes, these taxes are added to import duties unless the duties are imposed instead of the internal-revenue tax.
On cigars, manufactured in or imported into the United States, there shall be imposed the following taxes:
On cigars, weighing not more than 3 pounds per thousand, $50.33 per thousand;
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.
On cigarettes, manufactured in or imported into the United States, there shall be imposed the following taxes:
On cigarettes, weighing not more than 3 pounds per thousand, $50.33 per thousand;
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.
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.
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.
On smokeless tobacco, manufactured in or imported into the United States, there shall be imposed the following taxes:
On snuff, $1.51 per pound and a proportionate tax at the like rate on all fractional parts of a pound.
On chewing tobacco, 50.33 cents per pound and a proportionate tax at the like rate on all fractional parts of a pound.
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).
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).
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 705; Mar. 30, 1955, ch. 18, § 3(a)(9), 69 Stat. 14; Mar. 29, 1956, ch. 115, § 3(a)(9), 70 Stat. 66; Pub. L. 85–12, § 3(a)(7), Mar. 29, 1957, 71 Stat. 9; Pub. L. 85–475, § 3(a)(7), June 30, 1958, 72 Stat. 259; Pub. L. 85–859, title II, § 202, Sept. 2, 1958, 72 Stat. 1414; Pub. L. 86–75, § 3(a)(7), June 30, 1959, 73 Stat. 157; Pub. L. 86–564, title II, § 202(a)(9), June 30, 1960, 74 Stat. 290; Pub. L. 86–779, § 1, Sept. 14, 1960, 74 Stat. 998; Pub. L. 87–72, § 3(a)(9), June 30, 1961, 75 Stat. 193; Pub. L. 87–508, § 3(a)(8), June 28, 1962, 76 Stat. 114; Pub. L. 88–52, § 3(a)(9), June 29, 1963, 77 Stat. 72; Pub. L. 88–348, § 2(a)(9), June 30, 1964, 78 Stat. 237; Pub. L. 89–44, title V, §§ 501(f), 502(a), June 21, 1965, 79 Stat. 150; Pub. L. 90–240, § 4(a), Jan. 2, 1968, 81 Stat. 776; Pub. L. 94–455, title XIX, § 1905(a)(24), title XXI, § 2128(a), Oct. 4, 1976, 90 Stat. 1821, 1921; Pub. L. 97–248, title II, § 283(a), Sept. 3, 1982, 96 Stat. 568; Pub. L. 99–272, title XIII, § 13202(a), Apr. 7, 1986, 100 Stat. 311; Pub. L. 100–647, title V, § 5061(a), Nov. 10, 1988, 102 Stat. 3679; Pub. L. 101–508, title XI, § 11202(a)–(f), Nov. 5, 1990, 104 Stat. 1388–419; Pub. L. 105–33, title IX, § 9302(a)–(g)(1), (h)(3), Aug. 5, 1997, 111 Stat. 671, 672, 674; Pub. L. 111–3, title VII, § 701(a)–(g), Feb. 4, 2009, 123 Stat. 106, 107; Pub. L. 115–141, div. U, title IV, § 401(a)(250), Mar. 23, 2018, 132 Stat. 1196.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1955Amended · Act of Mar. 30, 1955, ch. 18 · 69 Stat. 14
- 1956Amended · Act of Mar. 29, 1956, ch. 115 · 70 Stat. 66
- 1957Amended · Pub. L. 85-12 · 71 Stat. 9
- 1958Amended · Pub. L. 85-475 · 72 Stat. 259
- 1958Amended · Pub. L. 85-859 · 72 Stat. 1414
- 1959Amended · Pub. L. 86-75 · 73 Stat. 157
- 1960Amended · Pub. L. 86-564 · 74 Stat. 290
- 1960Amended · Pub. L. 86-779 · 74 Stat. 998
- 1961Amended · Pub. L. 87-72 · 75 Stat. 193
- 1962Amended · Pub. L. 87-508 · 76 Stat. 114
- 1963Amended · Pub. L. 88-52 · 77 Stat. 72
- 1964Amended · Pub. L. 88-348 · 78 Stat. 237
- 1965Amended · Pub. L. 89-44 · 79 Stat. 150
- 1968Amended · Pub. L. 90-240 · 81 Stat. 776
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1821, 1921
- 1982Amended · Pub. L. 97-248 · 96 Stat. 568
- 1986Amended · Pub. L. 99-272 · 100 Stat. 311
- 1988Amended · Pub. L. 100-647 · 102 Stat. 3679
- 1990Amended · Pub. L. 101-508 · 104 Stat. 1388
- 1997Amended · Pub. L. 105-33 · 111 Stat. 671, 672, 674
- 2009Amended · Pub. L. 111-3 · 123 Stat. 106, 107
- 2018Amended · Pub. L. 115-141 · 132 Stat. 1196
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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