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Tobacco Procedures

This file contains IRS Revenue Procedures and ATF/TTB Procedures pertaining to tobacco. These procedures are available for your information.

  • 2011-1 Payment of Tax by Electronic Fund Transfer
  • 2009-1 Procedure for Certain Tobacco Products and Cigarette Papers and Tubes Withdrawn from the Market 
  • 2001-2 Alternate procedures which tobacco products manufacturers and importers may use to file claims after January 1, 2002 under 26 U.S.C. 5705 for credit or refund of tax on cigarettes withdrawn from the market.
  • 2000-1 Alternate procedure for filing claims for cigarettes of tax increase imposed January 1, 2000 and for bearing the ultimate burden of the cigarette floor stocks tax by tobacco product manufacturers and importers.
  • 90-2 Differentiating Between Pipe Tobacco and Roll-Your-Own Tobacco
  • 87-4 Tax Classification of Chewing Tobacco or Snuff
  • 84-1 Preparation ATF Forms 2145 (5200.11), Notice of Release of Cigars, Cigarettes, Cigarette Papers or Cigarette Tubes
  • 83-1 Alternate Optional Procedure for Filing Claims Under 26 U.S.C. 5705 for Credit or Refund of Tax On Cigarettes Withdrawn from the Market 
  • 80-5 Procedures for Tax Exempt Sales of Tobacco Products by Proprietors of Export Warehouses to Persons Crossing the United States Border into Canada or Mexico 
  • 76-2 Method for Sequential Solvent Extractions Used in Differentiating Cigars and Cigarettes 
  • 75-1 Removal of Tax-Exempt Tobacco Products for Use as Supplies on U.S. Navy Ships
  • 73-5 Tobacco Tests 
  • 72-20 Environmental Protection 
  • 71-22 Protecting Water Quality
  • 71-5 Tobacco Products Sold to Aircraft Passengers
  • 69-27 Receiving Incomplete Shipments of Tobacco Products 
  • 67-18 Withdrawal of Tobacco Products From Market
  • 66-25 Markings on packages of tobacco product
  • 66-23 Recording and Reporting Removals Subject to Tax
  • 66-22 Preparation and Distribution of Form 2149 Covering Replacement Shipments of Cigars and Cigarettes 
  • 66-21 Markings on Packages of Cigars 
  • 66-20 Claims for Cigars and Cigarettes Withdrawn From the Market

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Questions? Please contact a tobacco expert at 202-453-2025 or see our frequently asked questions. For more information see our tobacco contacts page.

Page last reviewed/updated: 12/01/2016

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