### Question
How does the law define roll-your-own tobacco?


### Answer
Under *26 U.S.C. § 5702*, **roll-your-own tobacco** is defined as:

> any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes or cigars, or for use as wrappers thereof

#### Citation:
  - *26 U.S.C. § 5702*
  - Heading: **Subtitle E-Alcohol, Tobacco, and Certain Other Excise Taxes > CHAPTER 52-TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES > Subchapter A-Definitions; Rate and Payment of Tax; Exemption From Tax; and Refund and Drawback of Tax**

