### Question
Can you define what manufacturer of processed tobacco means?


### Answer
**Manufacturer of processed tobacco** is defined as the following in *26 U.S.C. § 5702*:

> any person who processes any tobacco other than tobacco products

#### 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**

