ATF - HISTORICAL TAX RATES TOBACCO PRODUCTS

HISTORICAL TAX RATES TOBACCO PRODUCTS




	CATEGORY		RATE		FROM	TO


	SMALL CIGARETTES		$4.00 Per Thousand		11/01/51	12/31/82
			$8.00 Per Thousand		01/01/83	12/31/90
			$10.00 Per Thousand		01/01/91	12/31/92
			$12.00 Per Thousand		01/01/93	12/31/99
			$17.00 Per Thousand		01/01/2000	Present

	LARGE CIGARETTES		$8.40 Per Thousand		11/01/42	12/31/82
			$16.80 Per Thousand		01/01/83	12/31/90
			$21.00 Per Thousand		01/01/91	12/31/92
			$25.20 Per Thousand		01/01/93	12/31/99
			$35.70 Per Thousand		01/01/2000	Present

	SMALL CIGARS		$0.75 Per Thousand		Prior to 1954	12/31/90
			$0.9375 Per Thousand		01/01/91	12/31/92
			$1.125 Per Thousand		01/01/93	12/31/99
			$1.594 Per Thousand		01/01/2000	Present

	LARGE CIGARS		$2.50 - $20.00 Per Thousand		Prior to 02/01/77
			8.5%* NTE $20.00 Per Thousand		02/01/77	12/31/90
			10.625%* NTE $25.00 Per Thousand		01/01/91	12/31/92
			12.75%* NTE $30.00 Per Thousand		01/01/93	12/31/99
			18.063%* NTE $42.50 Per Thousand		01/01/2000	Present

	CHEWING TOBACCO		$0.08 Per Pound		07/01/86	12/31/90
			$0.10 Per Pound		01/01/91	12/31/92
			$0.12 Per Pound		01/01/93	12/31/99
			$0.17 Per Pound		01/01/2000	Present

	SNUFF		$0.24 Per Pound		07/01/86	12/31/90
			$0.30 Per Pound		01/01/91	12/31/92
			$0.36 Per Pound		01/01/93	12/31/99
			$0.51 Per Pound		01/01/2000	Present

	PIPE TOBACCO		$0.45 Per Pound		01/01/89	12/31/90
			$0.5625 Per Pound		01/01/91	12/31/92
			$0.675 Per Pound		01/01/93	12/31/99
			$0.9567 Per Pound		01/01/2000	Present

	Roll Your Own Tobacco		$0.9567 Per Pound		01/01/2000	Present

* % of price for which sold. NTE = Not To Exceed

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