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Rolling tobacco, or cigarette tobacco, is the primary tobacco used for RYO cigarettes. It is generally packaged in pouches. After 2009, the United States federal tax rate on RYO tobacco was raised from $1.0969 per pound to $24.78 per pound. 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.
RYO has become more popular in the United States in recent years, but relatively few smokers, only 6.7%, actually roll their own cigarettes. In contrast, this rate was 15% in Canada, 22% in Australia, and 30% in the UK. Reasons for this difference include the generally lower price of traditional cigarettes in most states in the US compared to Canada and Europe.
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- "26 U.S.C. § 5702 : US Code - Section 5702: Definitions". Codes.lp.findlaw.com. Retrieved 11 November 2013. US tax code definitions