### Question
What does chewing tobacco mean?


### Answer
**Chewing tobacco** has the following meaning in *26 U.S.C. § 5702*:

> any leaf tobacco that is not intended to be smoked

#### 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**

