Chapter 94E of the Massachusetts General Laws requires cigarette manufacturers that do not enter into the Master Settlement Agreement (Non-Participating Manufacturers, or NPMs) to make deposits into a qualified escrow account each year, based on their sales in Massachusetts during the previous year. Money in the escrow account is held to pay settlements or judgments against those companies on claims brought by the Commonwealth.
The Attorney General has brought civil enforcement actions against cigarette companies that have failed to comply with the escrow statute. In addition, pursuant to regulations at 830 CMR 94E.1.1, the Department of Revenue has stopped the sale of non-compliant NPM cigarettes by prohibiting its authorized stampers from placing the Massachusetts excise stamp on those cigarettes.
Chapter 94F of the Massachusetts General Laws was enacted in May 2004. This law calls for the establishment of a Directory listing cigarette manufacturers and brands. Effective August 4, 2004, cigarettes cannot be sold in Massachusetts unless the brand and the manufacturer are listed in the Directory.
In order to be listed in the Directory, a manufacturer must submit a Tobacco Product Manufacturer (TPM) Certification identifying its brands and satisfying certain additional requirements. The Directory can be found on the Massachusetts Department of Revenue website .
Important Legal Notice to all Tobacco Product Manufacturers
All Tobacco Product Manufacturers should read the following notices:
- Important Legal Notice to Manufacturers of Cigarettes and Roll Your Own Tobacco Sold in Massachusetts
- Important Legal Notice Regarding Universal Product Codes for Tobacco Product Manufacturers
- Important Legal Notice Regarding PACT Act Compliance
- Important Legal Notice Regarding Fire Safe Cigarettes:
- Effective January 1, 2008, a cigarette cannot be sold, offered for sale, possessed for sale, or stamped for sale in Massachusetts, unless the brand style is certified as fire safe with the Department of Fire Services in accordance with M.G.L. c. 64C, s. 2A-2F.
Pursuant to Chapter 94F, and effective August 4, 2004, cigarettes cannot be stamped for sale in Massachusetts, and cannot be sold, offered, or possessed for sale in Massachusetts, unless the brand and the manufacturer are listed in a Directory published by the Department of Revenue.
In order for its cigarettes to be included in the Directory, a manufacturer must submit a TPM Certification identifying its brands and satisfying certain additional requirements. For Non-Participating Manufacturers, the Attorney General, in consultation with the Commissioner of Revenue, may require an NPM to make its escrow deposits on a quarterly basis, pursuant to M.G.L. c. 94F § 4(e) and 940 CMR 24.08 .
Statutes and regulations:
The forms are provided in a fillable PDF format, which allows the form to be completed on the computer screen, and then printed as filled out. The user still must sign the completed form, include all required attachments, and mail in the form. For technical questions or concerns, please email email@example.com.
2014 Tobacco Product Manufacturer (TPM) Certification (M.G.L. c. 94F) (2013 Sales):
2014 Quarterly Certificate of Escrow Deposit Form (M.G.L. c. 94F § 4(e)) (2014 Sales):
2014 Notice of Appointment of Registered Agent (M.G.L. c. 94F § 3):
- Registered Agent Notice (Fillable PDF) file size 1MB