The cigar and smoking tobacco excise is 30 percent of the price paid by the retail vendor to purchase cigars and smoking tobacco that are sold at retail, imported or acquired for sale at retail, and held for retail sale or consumption in Massachusetts.
Cigar and Smoking Tobacco excise tax returns and payments are due quarterly, on the 20th day of the month following the end of the calendar quarter. Note: Cigarette stampers are required to pay for cigarette stamps electronically using . Returns shall continue to be filed on paper. For additional information on DOR's electronic filing and payment requirements, see Technical Information Release (TIR) 04-30.
For further information on cigar, cigarette and tobacco excises, see the Cigarette and Tobacco Tax Information area of our website, or contact the Department of Revenue's Cigarette Excise Unit at 617-887-5090.