Internal Revenue Service
Revenue Ruling

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 Rev. Rul. 64-14

1964-1 C.B. 575

Full Text

Rev. Rul. 64-14 /1/

Section 5702 of the Internal Revenue Code of 1954 and section 270.11 of the Manufacture of Tobacco Products Regulations define a cigar as `any roll of tobacco wrapped in tobacco' and a cigarette as `any roll of tobacco, wrapped in paper or any substance other than tobacco.' Held , the use of paper as a binder in the manufacture of cigars does not cause the finished product to be classified as a cigarette and subject to the rate of tax imposed on cigarettes, provided the wrapper of the product is tobacco.

Revenue Ruling 58-553, C.B. 1958-2, 860, is hereby superseded.

/1/ Prepared pursuant to Revenue Procedure 62-24, C.B. 1962-2, 489.