Roll-your-own cigarette
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Roll-your-own cigarettes refer to cigarettes made from loose tobacco also called shag and rolling paper.
Rolling tobacco
Rolling tobacco, or cigarette tobacco, is the primary tobacco used for RYO cigarettes. It is generally packaged in pouches[citation needed]. After 2009, the United States federal tax rate on RYO tobacco was raised from $1.0969 per pound to $24.78 per pound.[1] This increase has caused many people to switch to using pipe tobacco to make cigarettes, since the pipe tobacco tax rate was also increased, but only to $2.83 per pound.[2]
Prevalence
RYO has become more popular in the United States in recent years, but relatively few smokers, only 6.7%, actually roll their own cigarettes.[citation needed] In contrast, this rate was 15% in Canada, 22% in Australia, and 30% in the UK.[3] Reasons for this difference include the generally lower price of traditional cigarettes in most states in the US compared to Canada and Europe.[citation needed]
See also
References
- ^ "27 CFR 41.30 - Pipe tobacco and roll-your-own tobacco tax rates". Retrieved 30 May 2015.
- ^ "Bill Would Close Tax Code Loophole on Roll-Your-Own Tobacco - Partnership for Drug-Free Kids". Partnership for Drug-Free Kids. Retrieved 30 May 2015.
- ^ Young, D; Borland, R; Hammond, D; Cummings, KM; Devlin, E; Yong, HH; O'Connor, RJ (2006). "Prevalence and attributes of roll‐your‐own smokers in the International Tobacco Control (ITC) Four Country Survey". Tob Control. 15 Suppl 3: iii76–82. doi:10.1136/tc.2005.013268. PMC 2593057. PMID 16754951.
External links
- "26 U.S.C. § 5702 : US Code - Section 5702: Definitions". Codes.lp.findlaw.com. Retrieved 11 November 2013. US tax code definitions
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