This page accesses IRS Revenue Rulings and ATF/TTB Rulings pertaining to tobacco. These rulings are available for your information.
- 2021-1 Tax-Free Sales of Domestic Tobacco Products to Members of Foreign Missions in the United States
- 2014-1 Tax Classification of Snuff and Chewing Tobacco, Specifically as Related to "Gutkha" Products
- 2010-4 Cigarette-making Machines in Retail Establishments [PLEASE READ THE NOTICES]
- 2009–1 Taxable Weight of Tobacco Products
- 89-1 Facsimile Transmitted Copies of Forms and Other Documents
- 82-11 Refund of Cigarette Taxes
- 81-2 Cigarette Papers
- 78-2 Cigarette-style Non-tobacco Smoking Product
- 76-11 Export Notices on Packages of Cigarettes and Cigars 76-5 Rolls of tobacco for use in a pipe or for making cigarettes are taxable
- 73-22 Cigar and Cigarette Determinations
- 72-325 Export of Tobacco Products
- 72-300 Export Drawback
- 71-215 Sale of Cigarettes to Diplomatic Personnel
- 71-145 Tobacco Products Laden as Supplies On Vessels
- 70-556 Promotion Games Associated with Tobacco Products 70-389 Promotion Games Associated with Tobacco Products
- 70-145 Address of Manufacturer Shown on Cigarette Cartons
- 70-96 Manufacturer of Tobacco Products Permit
- 70-14 Promotion Games Associated with Tobacco Products
- 69-599 Export of Tobacco Products
- 69-488 Classification of Tobacco Products
- 68-341 Sale of Tobacco Products to Government Agencies
- 68-8 Cigarette Classification
- 66-137 Interest on Tax on Diverted Cigars and Cigarettes
- 66-136 Cigars Sold in Vending Machines
- 66-135 Cigar Samples
- 66-132 Cigar and Cigarette Markings
- 66-130 Sale of Tobacco Products to Employees
- 66-129 Tobacco Products Sold to Military
- 66-128 Cigars or Cigarettes Sold to Diplomats
- 66-127 Export of Cigars and Cigarettes
- 66-126 Claims for Cigars and Cigarettes
- 66-125 Claim for Credit or Refund of Tax on Cigars and Cigarettes
- 66-124 Cigars and Cigarettes Removed from a Factory for Testing
- 66-123 Cigar Classification
- 66-122 Cigar Classification
- 65-227 Repackaging of Tax-determined Large Cigars
- 64-12 Tax Rate of Cigars Removed for Use as Free Samples
- 64-11 Cigar and Cigarette Filters or Mouthpieces