Certain taxpayers are required to file their returns and make their payments electronically. MassTaxConnect is available 24-hours-a-day, 7-days-a-week and allows you to file returns, make payments, view payment histories and maintain accounts securely, online. For more information, or to register visit MassTaxConnect.

Also review the Business Tax Filing Options page and Technical Information Release (TIR) 16-9.

License Applications

  • Form CT-CDL pdf format of CT-CDL.pdf
, Application for Distributor License for Cigars and Smoking Tobacco (October 1, 2015 – September 30, 2016)
  • Form CTL  pdf format of Form CTL 
, Application and Instructions for Cigarette Licenses for 2015-2016 - (Includes Schedule A, Cigarette Vending Machine Location List)
  • Schedule B pdf format of Form CTL (Schedule B)
 , Branch or Stamper Location List (Must be filed with Form CTL)

Tax Returns

  • Form Cigar 2 pdf format of Cigar 2 (after 9-30-2013)
, Cigar and Smoking Tobacco Excise Return (for transactions occurring after September 30, 2013)
  • Form CT-1 pdf format of ct_1.pdf
, Resident Stamper's Monthly Return
  • Form CT-1B pdf format of CT-1B.pdf
, Sales to Agencies of the United States
  • Form CT-1C pdf format of ct_1c.pdf
, Cigarettes Transferred from Massachusetts into Another State
  • Form CT-1E pdf format of ct_1e.pdf
, Physical Inventory of Cigarettes
  • Schedule CT-NPM pdf format of ct_npm.pdf
, Stamper's Reporting Schedule
  • Form CTS-1C pdf format of Schedule CTS-1C - Stamped Cigarettes Sold in Mass
, Stamped Cigarettes Sold in Massachusetts
  • Form CTS-1NR pdf format of cts_1nr.pdf
, Nonresident Stamper's Monthly Return 
  • Form CTS-8 pdf format of cts_8.pdf
, Cigarette/Smokeless Tobacco Sales
  • Form CT-10 pdf format of ct_10.pdf
, Cigarette Excise Return
  • Form CT11-C pdf format of Form CT-11C, Non-Stamper Cigarette Excise Return
, Non-Stamper Cigarette Excise Return (for transactions occurring after September 30, 2013)

PACT Act Forms


  • Form ABT pdf format of Form ABT
, Application for Abatement (for Business taxpayers)
  • Form CST-1 pdf format of CTS-1.pdf
, Marijuana and Controlled Substances Stamp Order Form
  • Form CCRF pdf format of CCRF.pdf
, Cigarette Complaint Referral Form
  • Form SBP pdf format of SBP.pdf
, Smoking Bar Permit Application
  • Form SBQD pdf format of SBQD.pdf
, Smoking Bar Quarterly Declaration
  • Form Excises 2 pdf format of Form Excises 2
, Excise Tax Bond (Revised May 30, 2017 to capture bond number)