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


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

> 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**

