### Question
How is the "roll-your-own tobacco" defined?


### Answer
The term **roll-your-own tobacco** is defined in *26 U.S.C. § 5702* as follows -

> 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

#### 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**

