42-3052

42-3052. Classifications of luxuries; rates of
tax

The taxes under this chapter are imposed at the following rates:

1. On each sealed container of spirituous liquor at the rate of three dollars per
gallon and at a proportionate rate for any lesser or greater quantity than one gallon.

2. On each container of vinous liquor, except cider, of which the alcoholic content
is not greater than twenty-four per cent by volume at the rate of eighty-four cents per
gallon and at a proportionate rate for any lesser or greater quantity than one gallon.

3. On each container of vinous liquor of which the alcoholic content is greater
than twenty-four per cent by volume, containing eight ounces or less, twenty-five cents,
and for each eight ounces for containers containing more than eight ounces, twenty-five
cents.

4. On each gallon of malt liquor or cider, sixteen cents, and at a proportionate
rate for any lesser or greater quantity than one gallon.

5. On each cigarette, nine-tenths cent.

6. On smoking tobacco, snuff, fine cut chewing tobacco, cut and granulated tobacco,
shorts and refuse of fine cut chewing tobacco, and refuse, scraps, clippings, cuttings
and sweepings of tobacco, excluding tobacco powder or tobacco products used exclusively
for agricultural or horticultural purposes and unfit for human consumption, two cents per
ounce or major fraction of an ounce.

7. On all cavendish, plug or twist tobacco, one-half cent per ounce or fractional
part of an ounce.

8. On each twenty small cigars or fractional part weighing not more than three
pounds per thousand, four cents.

9. On cigars of all descriptions except those included in paragraph 8 of this
section, made of tobacco or any tobacco substitute:

(a) If manufactured to retail at not more than five cents each, two cents on each
three cigars.

(b) If manufactured to retail at more than five cents each, two cents on each
cigar.