These are businesses that manufacture processed tobacco. Processed tobacco is any tobacco that has undergone processing, but does not include tobacco products. Processing of tobacco includes, but is not limited to, stemming (that is, removing the stem from the tobacco leaf), fermenting, threshing, cutting, or flavoring the tobacco, or otherwise combining the tobacco with non-tobacco ingredients. Processing does not include curing, baling, or packaging for the consumer.
TTB G 2015-2