26 U.S.C. § 5702
Section 5702 · Definitions
Current version, with additions and removals from the August 5, 1997 version.
When used in this chapter—
When used in this chapter—
“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)).
“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” means—
“Cigarette” means—
(1) any roll of tobacco wrapped in paper or in any substance not containing tobacco, and
(1) any roll of tobacco wrapped in paper or in any substance not containing tobacco, and
(2) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1).
(2) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (1).
“Tobacco products” means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco.
“Tobacco products” means cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco.
“Manufacturer of tobacco products” means any person who manufactures cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco, except that such term shall not include—
“Manufacturer of tobacco products” means any person who manufactures cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco, except that such term shall not include—
(1) a person who produces cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco solely for the person's own personal consumption or use, and
(1) a person who produces cigars, cigarettes, smokeless tobacco, pipe tobacco, or roll-your-own tobacco solely for the person's own personal consumption or use, and
(2) a proprietor of a customs bonded manufacturing warehouse with respect to the operation of such warehouse.
(2) a proprietor of a customs bonded manufacturing warehouse with respect to the operation of such warehouse.
Such term shall include any person who for commercial purposes makes available for consumer use (including such consumer's personal consumption or use under paragraph (1)) a machine capable of making cigarettes, cigars, or other tobacco products. A person making such a machine available for consumer use shall be deemed the person making the removal as defined by subsection (j) with respect to any tobacco products manufactured by such machine. A person who sells a machine directly to a consumer at retail for a consumer's personal home use is not making a machine available for commercial purposes if such machine is not used at a retail premises and is designed to produce tobacco products only in personal use quantities.
“Cigarette paper” means paper, or any other material except tobacco, prepared for use as a cigarette wrapper.
“Cigarette paper” means paper, or any other material except tobacco, prepared for use as a cigarette wrapper.
“Cigarette papers” means taxable books or sets of cigarette papers.
“Cigarette tube” means cigarette paper made into a hollow cylinder for use in making cigarettes.
“Cigarette tube” means cigarette paper made into a hollow cylinder for use in making cigarettes.
“Export warehouse proprietor” means any person who operates an export warehouse.
“Export warehouse proprietor” means any person who operates an export warehouse.
In determining price for purposes of section 5701(a)(2)—
In determining price for purposes of section 5701(a)(2)—
(1) there shall be included any charge incident to placing the article in condition ready for use,
(1) there shall be included any charge incident to placing the article in condition ready for use,
(2) there shall be excluded—
(2) there shall be excluded—
(A) the amount of the tax imposed by this chapter or section 7652, and
(A) the amount of the tax imposed by this chapter or section 7652, and
(B) if stated as a separate charge, the amount of any retail sales tax imposed by any State or political subdivision thereof or the District of Columbia, whether the liability for such tax is imposed on the vendor or vendee, and
(B) if stated as a separate charge, the amount of any retail sales tax imposed by any State or political subdivision thereof or the District of Columbia, whether the liability for such tax is imposed on the vendor or vendee, and
(3) rules similar to the rules of section 4216(b) shall apply.
(3) rules similar to the rules of section 4216(b) shall apply.
(1) Smokeless tobacco
(1) Smokeless tobacco
The term “smokeless tobacco” means any snuff or chewing tobacco.
The term “smokeless tobacco” means any snuff or chewing tobacco.
(2) Snuff
(2) Snuff
The term “snuff” means any finely cut, ground, or powdered tobacco that is not intended to be smoked.
The term “snuff” means any finely cut, ground, or powdered tobacco that is not intended to be smoked.
(3) Chewing tobacco
(3) Chewing tobacco
The term “chewing tobacco” means any leaf tobacco that is not intended to be smoked.
The term “chewing tobacco” means any leaf tobacco that is not intended to be smoked.
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.
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.
(1) In general
The term “manufacturer of processed tobacco” means any person who processes any tobacco other than tobacco products.
(2) 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.