This informational notice is being sent to all stampers ("Stampers") that are authorized by the Commissioner of Revenue (the "Commissioner") to affix Massachusetts cigarette tax stamps in order to ensure that all Stampers are in compliance with the requirement to file Schedule CT-NPM (Stamper's Reporting Schedule on Sales By Non-Participating Manufacturers) each month.
All Stampers are required to file a Schedule CT-NPM within 20 days of the close of each reporting month. The Schedule must be filled out and filed with the Department even if a Stamper did not stamp any cigarettes for a Non-Participating Manufacturer ("NPM") in the prior month, or if the number required in any column is "0." Please ensure that the information on the Schedule is legible. Note that, although the cigarettes manufactured by an NPM must be listed by brand, you should not list subcategories of brands, such as "menthols" or "lights."
Failure to correctly, and timely, file Schedule CT-NPM may result in the Commissioner's refusal to sell cigarette stamps to you or the suspension or revocation of your authority to stamp cigarettes for sale in Massachusetts pursuant to 830 C.M.R. 94E.1.1(4)(b).
For your convenience, attached is a copy of Schedule CT-NPM. These forms can be found on the Department's website ( www.mass.gov/dor).
Any questions regarding Schedule CT-NPM should be addressed to:
Mr. Carmine J. Santoro
Cigarette Excise Section
P.O. Box 7012
Boston, MA 02204
(617) 887-6962 (fax)