Tobacco Products Manufacturers - Supporting Records for Removals for the Use of the United States

Under the Internal Revenue Code (IRC) at 26 U.S.C. 5701, tobacco products, cigarette papers, and cigarette tubes manufactured in or imported into the United States are subject to a Federal excise tax, and, under 26 U.S.C. 5741, manufacturers and importers of such articles must keep records as the Secretary of the Treasury prescribes by regulation. In addition, the IRC at 26 U.S.C. 5704(b) provides that manufacturers may remove tobacco products and cigarette papers and tubes without payment of tax "for use of the United States" under regulations issued by the Secretary. Under those IRC authorities, the TTB regulations at 27 CFR 45.51 require manufacturers removing such articles for use of the United States to keep records documenting the articles' date of removal, the name and address of the receiving Federal agency, the kind and quantity of articles removed, and, for large cigars, the sale price. The required records also must detail any such articles that an agency returns to the manufacturer. The required records, which may consist of usual and customary commercial records such as invoices, are necessary to ensure that tobacco products and cigarette papers and tubes removed without payment of tax are delivered to a Federal agency for the authorized tax-exempt use.

The latest form for Tobacco Products Manufacturers - Supporting Records for Removals for the Use of the United States expires 2027-06-30 and can be found here.