Cigar
“Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsection (b)(2)).
Cigarette
Tobacco products
“Tobacco products” means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco.
Manufacturer of tobacco products
Cigarette paper
“Cigarette paper” means paper, or any other material except tobacco, prepared for use as a cigarette wrapper.
Cigarette tube
“Cigarette tube” means cigarette paper made into a hollow cylinder for use in making cigarettes.
Manufacturer of cigarette papers and tubes
“Manufacturer of cigarette papers and tubes” means any person who manufactures cigarette paper, or makes up cigarette paper into tubes, except for his own personal use or consumption.
Export warehouse
“Export warehouse” means a bonded internal revenue warehouse for the storage of tobacco products or cigarette papers or tubes or any processed tobacco, upon which the internal revenue tax has not been paid, for subsequent shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States, or for consumption beyond the jurisdiction of the internal revenue laws of the United States.
Export warehouse proprietor
“Export warehouse proprietor” means any person who operates an export warehouse.
Removal or remove
“Removal” or “remove” means the removal of tobacco products or cigarette papers or tubes, or any processed tobacco, from the factory or from internal revenue bond under section 5704, as the Secretary shall by regulation prescribe, or release from customs custody, and shall also include the smuggling or other unlawful importation of such articles into the United States.
Importer
“Importer” means any person in the United States to whom nontaxpaid tobacco products or cigarette papers or tubes, or any processed tobacco, manufactured in a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States are shipped or consigned; any person who removes cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse; and any person who smuggles or otherwise unlawfully brings tobacco products or cigarette papers or tubes, or any processed tobacco, into the United States.
Determination of price on cigars
Definitions relating to smokeless tobacco
Smokeless tobacco
The term “smokeless tobacco” means any snuff or chewing tobacco.
Snuff
The term “snuff” means any finely cut, ground, or powdered tobacco that is not intended to be smoked.
Chewing tobacco
The term “chewing tobacco” means any leaf tobacco that is not intended to be smoked.
Pipe tobacco
The term “pipe tobacco” means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe.
Roll-your-own tobacco
The term “roll-your-own tobacco” means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes or cigars, or for use as wrappers thereof.
Manufacturer of processed tobacco
In general
The term “manufacturer of processed tobacco” means any person who processes any tobacco other than tobacco products.
Processed tobacco
The processing of tobacco shall not include the farming or growing of tobacco or the handling of tobacco solely for sale, shipment, or delivery to a manufacturer of tobacco products or processed tobacco.
Aug. 16, 1954, ch. 73668A Stat. 706Pub. L. 85–859, title II, § 20272 Stat. 1415Pub. L. 89–44, title V, § 502(b)(3)79 Stat. 151Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834Pub. L. 99–272, title XIII, § 13202(b)(2)100 Stat. 312Pub. L. 100–647, title V, § 5061(b)102 Stat. 3679Pub. L. 101–508, title XI, § 11202(g)104 Stat. 1388–419Pub. L. 105–33, title IX, § 9302(g)(2)111 Stat. 672Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)]114 Stat. 2763Pub. L. 111–3, title VII, § 702(a)(4)123 Stat. 108Pub. L. 112–141, div. F, title I, § 100122(a)126 Stat. 914(, ; , , ; , title VIII, § 808(a), , , 164; , title XXI, § 2128(b), , , 1921; –(4), , ; –(c)(2), , ; , , ; –(3)(B), (h)(4), , , 674; , , , 2763A–644; , (5), (d)(1), , , 110; , , .)
Editorial Notes
Amendments
Pub. L. 112–1412012—Subsec. (d). inserted concluding provisions.
Pub. L. 111–3, § 702(a)(5)(A)2009—Subsec. (h). , substituted “tobacco products or cigarette papers or tubes or any processed tobacco” for “tobacco products and cigarette papers and tubes”.
Pub. L. 111–3, § 702(a)(5)(B)Subsec. (j). , inserted “, or any processed tobacco,” after “tobacco products or cigarette papers or tubes”.
Pub. L. 111–3, § 702(a)(5)(B)Subsec. (k). , which directed insertion of “, or any processed tobacco,” after “tobacco products or cigarette papers or tubes”, was executed by making the insertion after “tobacco products or cigarette papers or tubes” both places it appeared to reflect the probable intent of Congress.
oPub. L. 111–3, § 702(d)(1)Subsec. (). , inserted “or cigars, or for use as wrappers thereof” before period.
Pub. L. 111–3, § 702(a)(4)Subsec. (p). , added subsec. (p).
Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)]2000—Subsec. (f). , redesignated subsec. (g) as (f) and struck out former subsec. (f), which defined “cigarette papers”.
Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)]Subsec. (g). , redesignated subsec. (h) as (g). Former subsec. (g) redesignated (f).
Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)]Subsec. (h). , redesignated subsec. (i) as (h). Former subsec. (h) redesignated (g).
Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(A)], amended heading and text of subsec. (h) generally. Prior to amendment, text read as follows: “ ‘Manufacturer of cigarette papers and tubes’ means any person who makes up cigarette paper into books or sets containing more than 25 papers each, or into tubes, except for his own personal use or consumption.”
Pub. L. 106–554, § 1(a)(7) [title III, § 315(a)(2)(B)]oSubsecs. (i) to (p). , redesignated subsecs. (i) to (p) as (h) to (), respectively.
Pub. L. 105–33, § 9302(g)(3)(A)1997—Subsec. (c). , substituted “pipe tobacco, and roll-your-own tobacco” for “and pipe tobacco”.
Pub. L. 105–33, § 9302(g)(3)(B)(i)Subsec. (d). , substituted “pipe tobacco, or roll-your-own tobacco” for “or pipe tobacco” in introductory provisions.
Pub. L. 105–33, § 9302(g)(3)(B)(ii)Subsec. (d)(1). , added par. (1) and struck out former par. (1) which read as follows: “a person who produces cigars, cigarettes, smokeless tobacco, or pipe tobacco solely for his own personal consumption or use; or”.
Pub. L. 105–33, § 9302(h)(4)Subsec. (k). , inserted “under section 5704” after “internal revenue bond”.
Pub. L. 105–33, § 9302(g)(2)Subsec. (p). , added subsec. (p).
Pub. L. 101–5081990—Subsec. (m). substituted heading for one which read: “Wholesale price” and amended text generally. Prior to amendment, text read as follows: “ ‘Wholesale price’ means the manufacturer’s, or importer’s, suggested delivered price at which the cigars are to be sold to retailers, inclusive of the tax imposed by this chapter or section 7652, but exclusive of any State or local taxes imposed on cigars as a commodity, and before any trade, cash, or other discounts, or any promotion, advertising, display, or similar allowances. Where the manufacturer’s or importer’s suggested delivered price to retailers is not adequately supported by bona fide arm’s length sales, or where the manufacturer or importer has no suggested delivered price to retailers, the wholesale price shall be the price for which cigars of comparable retail price are sold to retailers in the ordinary course of trade as determined by the Secretary.”
Pub. L. 100–647, § 5061(c)(1)1988—Subsec. (c). , inserted reference to pipe tobacco.
Pub. L. 100–647, § 5061(c)(2)Subsec. (d). , inserted reference to pipe tobacco in introductory provisions and in par. (1).
oPub. L. 100–647, § 5061(b)oSubsec. (). , added subsec. ().
Pub. L. 99–272, § 13202(b)(2)1986—Subsec. (c). , inserted reference to smokeless tobacco.
Pub. L. 99–272, § 13202(b)(3)Subsec. (d). , inserted references to smokeless tobacco.
Pub. L. 99–272, § 13202(b)(4)Subsec. (n). , added subsec. (n).
Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsec. (k). , struck out “or his delegate” after “Secretary”.
Pub. L. 94–455, § 2128(b)Subsec. (m). , added subsec. (m).
Pub. L. 89–441965—Subsec. (a). , §§ 502(b)(3)(A), 808(a), redesignated subsec. (b) as (a), repealed former subsec. (a) which related to manufactured tobacco and, in subsec. (a) as so redesignated, allowed the use of any substance containing tobacco (other than any roll of tobacco which is a cigarette within the meaning of subsec. (b)(2) as a wrapper in addition to the leaf tobacco previously allowed.
Pub. L. 89–44Subsec. (b). , §§ 502(b)(3)(A), 808(a), redesignated subsec. (c) as (b) and permitted the use, as a wrapper for cigarettes in addition to paper and substances other than tobacco as previously allowed, any substance containing tobacco, which, because of the finished product’s appearance, tobacco type, labeling, and packaging, is likely to be offered to or purchased by consumers as cigarettes. Former subsec. (b) redesignated (a).
Pub. L. 89–44, § 502(b)(3)(A)Subsec. (c). , (B), redesignated subsec. (d) as (c) and struck out reference to manufactured tobacco. Former subsec. (c) redesignated (b).
Pub. L. 89–44, § 502(b)(3)(A)Subsec. (d). , (C), redesignated subsec. (e) as (d), and simplified the definition of manufacturer of tobacco products to include only persons who manufacture cigars or cigarettes and reduced the area of excluded activities so as to exclude only persons producing cigars and cigarettes solely for their own personal use and proprietors of customs bonded manufacturing warehouses with respect to the operation of such warehouses. Former subsec. (d) redesignated (c).
Pub. L. 89–44, § 502(b)(3)(A)Subsecs. (e) to (k). redesignated subsecs. (f) to (k) and (n) as (e) to (j) and (k), respectively. Former subsec. (e) redesignated (d).
lPub. L. 89–44, § 502(b)(3)(A)ollSubsec. (). , redesignated subsec. () as () and repealed former subsec. () which related to tobacco materials.
Pub. L. 89–44, § 502(b)(3)(A)Subsec. (m). , repealed subsec. (m) which related to tobacco dealers.
oPub. L. 89–44, § 502(b)(3)(A)olSubsecs. (n), (). , redesignated subsec. (n) and () as (k) and (), respectively.
Pub. L. 85–8591958—Subsec. (a). inserted the term “for removal, or merely removed”.
Pub. L. 85–859Subsecs. (b) to (d). redesignated subsecs. (c), (d), and (f) as (b), (c), and (d), respectively. Former subsecs. (b), (c), and (d) redesignated (e), (b), and (c), respectively.
Pub. L. 85–859Subsec. (e). consolidated the definitions “manufacturer of tobacco” and “manufacturer of cigars and cigarettes”, inserted the phrase “for removal, or merely removes”, excluded from the definition a proprietor of a customs bonded manufacturing warehouse with respect to the operation of the warehouse, and required bona fide associations of farmers or growers to maintain records of leaf tobacco.
Pub. L. 85–859Subsec. (f). redesignated subsec. (g) as (f) and former subsec. (f) as (d).
Pub. L. 85–859Subsec. (g). added subsec. (g) and redesignated former subsec. (g) as (f).
Pub. L. 85–859Subsec. (i). substituted “into books or sets containing more than 25 papers each, or into tubes” for “into packages, books, sets, or tubes”.
Pub. L. 85–859Subsec. (j). substituted provisions defining “export warehouse” for provisions which defined “article” as manufactured tobacco, cigars, cigarettes, and cigarette papers and tubes.
Pub. L. 85–859lSubsec. (k). added subsec. (k) and redesignated former subsec. (k) as ().
lPub. L. 85–859llSubsec. (). redesignated former subsec. (k) as () and substituted “other than manufactured tobacco, cigars, and cigarettes” for “in process, leaf tobacco, and tobacco scraps, cuttings, clippings, siftings, dust, stems, and waste”. Former subsec. () redesignated (m).
Pub. L. 85–859lSubsec. (m). redesignated former subsec. () as (m) and included within the definition persons who receive tobacco materials, other than stems and waste, for use in the production of fertilizer, insecticide, or nicotine, required associations of farmers or growers of tobacco to maintain records of all leaf tobacco acquired or received and sold or otherwise disposed of, and excluded from the definition persons who buy leaf tobacco without taking physical possession of the tobacco and qualified manufacturers of tobacco products. Former subsec. (m) redesignated (n).
Pub. L. 85–859oSubsec. (n). redesignated former subsec. (m) as (n) and substituted “tobacco products or cigarette papers or tubes” for “articles”. Former subsec. (n) redesignated ().
oPub. L. 85–859oSubsec. (). redesignated former subsec. (n) as () and substituted “tobacco products or cigarette papers or tubes” for “articles” in two places, and inserted provisions to include within the definition persons who remove cigars or cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse.
Statutory Notes and Related Subsidiaries
Effective Date of 2012 Amendment
Pub. L. 112–141, div. F, title I, § 100122(b)126 Stat. 915
Effective Date of 2009 Amendment
Pub. L. 111–3section 3 of Pub. L. 111–3section 1396 of Title 42Except as otherwise provided, amendment by effective , see , set out as an Effective Date note under , The Public Health and Welfare.
Pub. L. 111–3, title VII, § 702(a)(6)123 Stat. 109
Pub. L. 111–3, title VII, § 702(d)(2)123 Stat. 110
Effective Date of 2000 Amendment
Pub. L. 106–554, § 1(a)(7) [title III, § 315(b)]114 Stat. 2763
Effective Date of 1997 Amendment
Pub. L. 105–33section 9302(i) of Pub. L. 105–33section 5701 of this titleAmendment by applicable to articles removed, as defined in subsec. (k) of this section, after , with transition rule, see , set out as a note under .
Effective Date of 1990 Amendment
Pub. L. 101–508section 11202(h) of Pub. L. 101–508section 5701 of this titleAmendment by applicable with respect to articles removed after , see , set out as a note under .
Effective Date of 1988 Amendment
Pub. L. 100–647section 5061(d) of Pub. L. 100–647section 5701 of this titleAmendment by applicable to pipe tobacco removed, within the meaning of subsec. (k) of this section, after , with transition rule, see , set out as a note under .
Effective Date of 1986 Amendment
Pub. L. 99–272section 13202(c) of Pub. L. 99–272section 5701 of this titleAmendment by applicable to smokeless tobacco removed after , see , set out as a note under .
Effective Date of 1976 Amendment
section 2128(b) of Pub. L. 94–455section 2128(e) of Pub. L. 94–455section 5701 of this titleAmendment by effective on first month which begins more than 90 days after , see , set out as a note under .
Effective Date of 1965 Amendment
section 502(b)(3) of Pub. L. 89–44section 701(d) of Pub. L. 89–44section 5701 of this titleAmendment by applicable on and after , see , set out as a note under .
Pub. L. 89–44, title VIII, § 808(d)(1)79 Stat. 165
Effective Date of 1958 Amendment
Pub. L. 85–859section 210(a)(1) of Pub. L. 85–859section 5001 of this titleAmendment by effective , see , set out as an Effective Date note under .