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Internal Revenue Code · 26 U.S.C.

§ 5701. Rate of tax

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 5701

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Enacted
March 29, 1957 by Pub. L. 85–12
Last amended
March 23, 2018 by Pub. L. 115–141
Amendments
19 dated changes in the source credit
Length
8 subsections · 822 words · about 4 min to read
Cross-references
cites 0; cited by 2 Code sections and 0 other regulations
(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.

(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.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Cited by 2 Code sections

Amendment history

From the source credit and the official notes, newest first.

  1. Amended by Pub. L. 115–141Parts changed in 2018: (e)
  2. Amended by Pub. L. 111–3Parts changed in 2009: (a)(1) (a)(2) (b)(1) (b)(2) (c) (d) (e)(1) (e)(2) (f) (g)
  3. Amended by Pub. L. 105–33Parts changed in 1997: (a)(1) (a)(2) (b)(1) (b)(2) (c) (d) (e)(1) (e)(2) (f) (g)
  4. Amended by Pub. L. 101–508Parts changed in 1990: (a)(1) (a)(2) (b)(1) (b)(2) (c) (d) (e)(1) (e)(2) (f)
  5. Amended by Pub. L. 100–647Parts changed in 1988: (f)
  6. Amended by Pub. L. 99–272Parts changed in 1986: (e)
  7. Amended by Pub. L. 97–248Parts changed in 1982: (b)(1) (b)(2)
  8. Amended by Pub. L. 94–455Parts changed in 1976: (a) (e)
  9. Amended by Pub. L. 90–240Parts changed in 1968: (a)
  10. Amended by Pub. L. 89–44Parts changed in 1965: (b)(1)
  11. Amended by Pub. L. 88–348Parts changed in 1964: (c)(1)
  12. Amended by Pub. L. 88–52Parts changed in 1963: (c)(1)
  13. Amended by Pub. L. 87–508Parts changed in 1962: (c)(1)
  14. Amended by Pub. L. 87–72Parts changed in 1961: (c)(1)
  15. Amended by Pub. L. 86–779Parts changed in 1960: (b) (c)(1)
  16. Amended by Pub. L. 86–564
  17. Amended by Pub. L. 86–75Parts changed in 1959: (c)(1)
  18. Amended by Pub. L. 85–859Parts changed in 1958: (b) (c)(1) (d) (f)
  19. Amended by Pub. L. 85–475
  20. Enacted by Pub. L. 85–12Parts changed in 1957: (c)(1)

Where it sits in the Code

  1. Subtitle E Alcohol, Tobacco, and Certain Other Excise Taxes
  2. Chapter 52 TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES
  3. Subchapter A Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax

Nearby sections

Official notes

The Law Revision Counsel's notes for this section (amendments, effective dates and related laws) are long, so they have their own page.