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Within the Tobacco pages of TTB.gov, you will find numerous tools and materials to assist you in your endeavors within the tobacco industry, from the laws and regulations to applying for permits - and everything in between! Whether you are a State tobacco regulator, a newcomer to the tobacco business, or a member of the tobacco industry, our goal is to ensure that you have easy access to tobacco-related information resources.
Increase in Tax Rates on Tobacco Products and Floor Stocks Tax Regulations Finalized
In T.D. TTB-85, TTB is adopting, with minor technical changes, the temporary regulations that implemented certain provisions of the Children's Health Insurance Program Reauthorization Act of 2009, including increases in Federal excise tax rates on tobacco products, the related floor stocks tax, and the new statutory criteria for denial, suspension, and revocation of tobacco permits. This final rule is effective on August 23, 2010. The temporary regulations were published in T.D. TTB-75 on March 31, 2009. See Docket No. TTB-2009-0001 for all relevant rulemaking documents and comments. (07/23/10)
Notice No. 106 Seeks Comments on Standards to Distinguish Between Pipe and Roll-Your-Own Tobaccos
In Notice No. 106, TTB requests public comment on standards proposed to distinguish between pipe tobacco and roll-your-own tobacco for Federal excise tax purposes based upon certain physical characteristics of the two products. Comments on this advanced notice of proposed rulemaking are due on or before September 20, 2010. To electronically submit comments, use the comment form for this notice. To submit comments via postal mail or hand delivery, see the instructions within the notice. To view all comments and documents associated with this rulemaking, go to Docket No. TTB-2010-0004 at Regulations.gov. (07/23/10)
Determine Special Occupational Tax Liability?
Become a Manufacturer of Tobacco Products?
Become an Importer of Tobacco Products?
Become a Proprietor of an Export Warehouse?
Report an Illegal Tobacco Sale?
Differentiate between a change in proprietorship and a change in control?