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 their accounts securely, online. For more information, or to register visit MassTaxConnect.

Also review the Business Tax Filing Options page and Technical Information Release  (TIR) 15-9.

License Applications

  • Online Instructions pdf format of apply_online_cig_retailer_inst.pdf
, How to Apply Online for a Tobacco Retailer License
  • Form CT-RL pdf format of CT-RL.pdf
, Application for Tobacco Retailer License (October 1, 2014 – September 30, 2016)
  • 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 Cigar-2 pdf format of Cigar 2 (between 7-9 2013)
, Cigar and Smoking Tobacco Excise Return (for transactions occurring between July 1, 2013 and September 30, 2013)
  • Form Cigar-2 pdf format of Cigar 2 (between 10-08 and 6-13)
, Cigar and Smoking Tobacco Excise Return (for transactions occurring between October 1, 2008 and June 30, 2013)
  • Form Cigar-1 pdf format of Cigar1_08_3Q.pdf
, FINAL Cigar and Smoking Tobacco Excise Tax Return Third Quarter 2008
  • Form Cigar-1 pdf format of cigar1_1st_Quarter_08.pdf
, Cigar and Smoking Tobacco Excise Tax Return 2008
  • Form Cigar-1 pdf format of Cigar_1_071q.pdf
, Cigar and Smoking Tobacco Excise Tax Return 2007
  • Form Cigar-1_3Q pdf format of cigar1_06_3q.PDF
, Cigar and Smoking Tobacco Excise Tax Return 2006 3rd. Quarter
  • Form Cigar-1 4Q pdf format of Cigar1_06_q4.pdf
, Cigar and Smoking Tobacco Excise Return for 4th Quarter 2006
  • Form Cigar-1 pdf format of Cigar_1.pdf
, Cigar and Smoking Tobacco Excise Tax Return 2005
  • Form Cigar-1 pdf format of ct_1c.pdf
, Cigar and Smoking Tobacco Excise Tax Return 2004
  • Form CT-11C pdf format of Form CT-11C, Non-Stamper Cigarette Excise Return
, Non-Stamper Cigarette Excise Return (for transactions occurring after September 30, 2013)
  • Form CT-11C pdf format of Form CT-11C, Non-Stamper Cigarette Excise Return 
, Non-Stamper Cigarette Excise Return (for transactions occurring on or after July 1, 2013 and September 30, 2013)
  • Form CT-11B pdf format of ct_11b.pdf
, Non-Stamper Cigarette Excise Return (for transactions occurring between July 1, 2008 and June 30, 2013)
  • Form CT-11 pdf format of ct_11.pdf
, Non-Stamper Cigarette Excise Return (for transactions occurring before July 1, 2008)
  • Form CT-1 pdf format of ct_1.pdf
, Resident Stamper's Monthly Return (Revised 06/12)
  • Form CT-1B pdf format of CT-1B.pdf
, Sales to Agencies of the United States (Revised 06/12)
  • Form CT-1C pdf format of ct_1c.pdf
, Cigarettes Transferred from Massachusetts into Another State (Revised 06/12)
  • Form CT-1E pdf format of ct_1e.pdf
, Physical Inventory of Cigarettes (Revised 06/12)
  • Schedule CT-NPM pdf format of ct_npm.pdf
, Stamper's Reporting Schedule (Revised 9/12)
  • 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 (Revised 06/12)
  • Form CTS-8A pdf format of cts_8a.pdf
, Return of Untaxed Cigarette, Smokeless Tobacco, Cigar and Smoking Tobacco Sales or Consumption (for transactions occurring before July 1, 2008)
  • Form CTS-8B pdf format of cts_8b.pdf
, Return of Untaxed Cigarette, Smokeless Tobacco, Cigar and Smoking Tobacco Sales or Consumption (for transactions occurring between July 1, 2008 and July 30, 2013)
  • Form CTS-8C pdf format of Form CTS-8C
,  Return of Untaxed Cigarette, Smokeless Tobacco, Cigar and Smoking Tobacco Sales or Consumption (for transactions occurring on or after July 31, 2013)
  • 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

PACT Act Forms

Miscellaneous

  • 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 excises 2.pdf
, Excise Tax Bond