26 U.S.C. 5701: Rate of tax

2018

• Pub. L. 115–141 substituted "manufactured" for "manufacturered" in introductory provisions. (Consolidated Appropriations Act, 2018) Law text · (e)

2009

• Pub. L. 111–3, §701(a)(1), substituted "$50.33 per thousand" for "$1.828 cents per thousand ($1.594 cents per thousand on cigars removed during 2000 or 2001)". (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (a)
• Pub. L. 111–3, §701(a)(2), (3), substituted "52.75 percent" for "20.719 percent (18.063 percent on cigars removed during 2000 or 2001)" and "40.26 cents per cigar" for "$48.75 per thousand ($42.50 per thousand on cigars removed during 2000 or 2001)". (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (a)
• Pub. L. 111–3, §701(b)(1), substituted "$50.33 per thousand" for "$19.50 per thousand ($17 per thousand on cigarettes removed during 2000 or 2001)". (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (b)
• Pub. L. 111–3, §701(b)(2), substituted "$105.69 per thousand" for "$40.95 per thousand ($35.70 per thousand on cigarettes removed during 2000 or 2001)". (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (b)
• Pub. L. 111–3, §701(c), substituted "3.15 cents" for "1.22 cents (1.06 cents on cigarette papers removed during 2000 or 2001)". (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (c)
• Pub. L. 111–3, §701(d), substituted "6.30 cents" for "2.44 cents (2.13 cents on cigarette tubes removed during 2000 or 2001)". (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (d)
• Pub. L. 111–3, §701(e)(1), substituted "$1.51" for "58.5 cents (51 cents on snuff removed during 2000 or 2001)". (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (e)
• Pub. L. 111–3, §701(e)(2), substituted "50.33 cents" for "19.5 cents (17 cents on chewing tobacco removed during 2000 or 2001)". (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (e)
• Pub. L. 111–3, §701(f), substituted "$2.8311 cents" for "$1.0969 cents (95.67 cents on pipe tobacco removed during 2000 or 2001)". (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (f)
• Pub. L. 111–3, §701(g), substituted "$24.78" for "$1.0969 cents (95.67 cents on roll-your-own tobacco removed during 2000 or 2001)". (Children's Health Insurance Program Reauthorization Act of 2009) Law text · (g)

1997

• Pub. L. 105–33, §9302(b)(1), substituted "$1.828 cents per thousand ($1.594 cents per thousand on cigars removed during 2000 or 2001)" for "$1.125 cents per thousand (93.75 cents per thousand on cigars removed during 1991 or 1992)". (Balanced Budget Act of 1997) Law text · (a)
• Pub. L. 105–33, §9302(b)(2), substituted "equal to 20.719 percent (18.063 percent on cigars removed during 2000 or 2001) of the price for which sold but not more than $48.75 per thousand ($42.50 per thousand on cigars removed during 2000 or 2001)." for "equal to— (Balanced Budget Act of 1997) Law text · (a)
• Pub. L. 105–33, §9302(a)(1), substituted "$19.50 per thousand ($17 per thousand on cigarettes removed during 2000 or 2001)" for "$12 per thousand ($10 per thousand on cigarettes removed during 1991 or 1992)". (Balanced Budget Act of 1997) Law text · (b)
• Pub. L. 105–33, §9302(a)(2), substituted "$40.95 per thousand ($35.70 per thousand on cigarettes removed during 2000 or 2001)" for "$25.20 per thousand ($21 per thousand on cigarettes removed during 1991 or 1992)". (Balanced Budget Act of 1997) Law text · (b)
• Pub. L. 105–33, §9302(h)(3), substituted "On cigarette papers," for "On each book or set of cigarette papers containing more than 25 papers,". (Balanced Budget Act of 1997) Law text · (c)
• Pub. L. 105–33, §9302(c), substituted "1.22 cents (1.06 cents on cigarette papers removed during 2000 or 2001)" for "0.75 cent (0.625 cent on cigarette papers removed during 1991 or 1992)". (Balanced Budget Act of 1997) Law text · (c)
• Pub. L. 105–33, §9302(d), substituted "2.44 cents (2.13 cents on cigarette tubes removed during 2000 or 2001)" for "1.5 cents (1.25 cents on cigarette tubes removed during 1991 or 1992)". (Balanced Budget Act of 1997) Law text · (d)
• Pub. L. 105–33, §9302(e)(1), substituted "58.5 cents (51 cents on snuff removed during 2000 or 2001)" for "36 cents (30 cents on snuff removed during 1991 or 1992)". (Balanced Budget Act of 1997) Law text · (e)
• Pub. L. 105–33, §9302(e)(2), substituted "19.5 cents (17 cents on chewing tobacco removed during 2000 or 2001)" for "12 cents (10 cents on chewing tobacco removed during 1991 or 1992)". (Balanced Budget Act of 1997) Law text · (e)
• Pub. L. 105–33, §9302(f), substituted "$1.0969 cents (95.67 cents on pipe tobacco removed during 2000 or 2001)" for "67.5 cents (56.25 cents on pipe tobacco removed during 1991 or 1992)". (Balanced Budget Act of 1997) Law text · (f)
• Pub. L. 105–33, §9302(g)(1), added subsec. (g) and redesignated former subsec. (g) as (h). (Balanced Budget Act of 1997) Law text · (g), (h)

1990

• Pub. L. 101–508, §11202(a)(1), substituted "$1.125 cents per thousand (93.75 cents per thousand on cigars removed during 1991 or 1992)" for "75 cents per thousand". · (a)
• Pub. L. 101–508, §11202(a)(2), substituted "equal to—" and subpars. (A) and (B) for "equal to 8½ percent of the wholesale price, but not more than $20 per thousand." · (a)
• Pub. L. 101–508, §11202(b)(1), substituted "$12 per thousand ($10 per thousand on cigarettes removed during 1991 or 1992)" for "$8 per thousand". · (b)
• Pub. L. 101–508, §11202(b)(2), substituted "$25.20 per thousand ($21 per thousand on cigarettes removed during 1991 or 1992)" for "$16.80 per thousand". · (b)
• Pub. L. 101–508, §11202(c), substituted "0.75 cent (0.625 cent on cigarette papers removed during 1991 or 1992)" for "½ cent". · (c)
• Pub. L. 101–508, §11202(d), substituted "1.5 cents (1.25 cents on cigarette tubes removed during 1991 or 1992)" for "1 cent". · (d)
• Pub. L. 101–508, §11202(e)(1), substituted "36 cents (30 cents on snuff removed during 1991 or 1992)" for "24 cents". · (e)
• Pub. L. 101–508, §11202(e)(2), substituted "12 cents (10 cents on chewing tobacco removed during 1991 or 1992)" for "8 cents". · (e)
• Pub. L. 101–508, §11202(f), substituted "67.5 cents (56.25 cents on pipe tobacco removed during 1991 or 1992)" for "45 cents". · (f)

1988

• Pub. L. 100–647 added subsec. (f) and redesignated former subsec. (f) as (g). · (f), (g)

1986

• Pub. L. 99–272 added subsec. (e) and redesignated former subsec. (e) as (f). · (e), (f)

1982

• Pub. L. 97–248, §283(a)(1), substituted "$8" for "$4". · (b)
• Pub. L. 97–248, §283(a)(2), substituted "$16.80" for "$8.40". · (b)

1976

• Pub. L. 94–455, §2128(a), substituted provisions setting a tax of 8½ percent of the wholesale price, but not more than $20 per thousand, on cigars weighing more than 3 pounds per thousand for provisions setting the tax according to a graduated table running from $2.50 per thousand for … · (a)
• Pub. L. 94–455, §1905(a)(24), inserted ", unless such import duties are imposed in lieu of internal revenue tax" after "such articles". · (e)

1968

• Pub. L. 90–240 provided that the amount of State and local tax excluded from the retail price be the actual tax imposed, except that, if the combined taxes result in a numerical figure ending in a fraction of a cent, the amount so excluded be rounded to the next highest full cent unles… · (a)

1965

• Pub. L. 89–44, §502(a), struck out subsec. (a) relating to tobacco and redesignated subsecs. (b) to (f) as subsecs. (a) to (e), respectively.
• Pub. L. 89–44, §501(f), removed the July 1, 1965, time limit for the $4 per thousand rate as well as the provision for imposition of a $3.50 rate on and after July 1, 1965. · (b)

1964

• Pub. L. 88–348 substituted "July 1, 1965" for "July 1, 1964" in two places. · (c)

1963

• Pub. L. 88–52 substituted "July 1, 1964" for "July 1, 1963" in two places. · (c)

1962

• Pub. L. 87–508 substituted "July 1, 1963" for "July 1, 1962" in two places. · (c)

1961

• Pub. L. 87–72 substituted "July 1, 1962" for "July 1, 1961" in two places. · (c)

1960

• Pub. L. 86–779 substituted "imposed on cigars as a commodity" for "imposed on the retail sales of cigars". · (b)
• Pub. L. 86–564 substituted "July 1, 1961" for "July 1, 1960" in two places. · (c)

1959

• Pub. L. 86–75 substituted "July 1, 1960" for "July 1, 1959" in two places. · (c)

1958

• Pub. L. 85–859 provided that in determining the retail price, for tax purposes, regard shall be had to the ordinary retail price of a single cigar in its principal market, exclusive of any State or local taxes imposed on the retail sale of cigars, and required cigars not exempt from ta… · (b)
• Pub. L. 85–475 substituted "July 1, 1959" for "July 1, 1958" in two places. · (c)
• Pub. L. 85–859 substituted "On each book or set of cigarette papers containing more than 25 papers, manufactured in or imported into the United States, there shall be imposed" for "On cigarette papers, manufactured in or imported into the United States, there shall be imposed, on each … · (d)
• Pub. L. 85–859 substituted "imposed by this section on tobacco products and cigarette papers and tubes imported into the United States" for "imposed on articles by this section". · (f)

1957

• Pub. L. 85–12 substituted "July 1, 1958" for "April 1, 1957" in two places. · (c)