§ Floor stocks tax rates. Product Floor stocks tax rate Small cigars $48.502 per thousand. Small cigarettes 30.83 per thousand. Large cigarettes 61/2 inch or less in length 64.74 per thousand. Large cigarettes more than 61/2 inch in length 30.83 per thousand units of length. Snuff 0.925 per pound. Chewing tobacco 0.3083 per pound. Pipe tobacco 1.7342 per pound. Roll-your-own 23.6831 per pound. Cigarette papers 0.0193 per 50 papers or fraction thereof Cigarette tubes 0.0386 per 50 tubes or fraction thereof.