### Question
How does COLLECTION OF STATE CIGARETTE TAXES define smokeless tobacco?


### Answer
Under *15 U.S.C. § 375*, **smokeless tobacco** is defined as:

> any finely cut, ground, powdered, or leaf tobacco, or other product containing tobacco, that is intended to be placed in the oral or nasal cavity or otherwise consumed without being combusted

#### Citation:
  - *15 U.S.C. § 375*
  - Heading: **CHAPTER 10A-COLLECTION OF STATE CIGARETTE TAXES**

