Administrative Procedure

Administrative Procedure AP 114: Tobacco Products Excise

Date: 07/21/2022
Referenced Sources: Massachusetts General Laws

Table of Contents

114.1: G.L. c. 64C, Cigarettes, Cigars, Smokeless, Smoking Tobacco, Electronic Nicotine Delivery Systems (ENDS)

1.  Filing Requirements for Licensees

All sellers of cigarettes and smokeless tobacco must be licensed.  Retailers should apply online for a cigarette license through MassTaxConnect.  File Form CTL online for all cigarette licenses except a retailer's license.  Wholesalers must file three affidavits from licensed manufacturers with Form CTL stating that they will sell cigarettes to the applicant.

Vending machine operators must also affix decal licenses valid for two fiscal years to all cigarette vending machines.  To apply for decals, file Form CTL and Form CTL-1.  Vending machine operators must file Form CTL to apply for a license initially as well as every year no later than July 1 and apply for decal renewal on Form CTL-1 in even years only.  Decals expire on September 30 of even years. 

Note: Smokeless tobacco and “little cigars” are defined as “cigarettes” for purposes of the cigarette excise. See TIR 08-9.  However, smokeless tobacco is not required to be stamped. Rolls of tobacco wrapped in leaf tobacco or in any substance containing tobacco and as to which 1,000 units weigh not more than three pounds are “little cigars.”  

Note: All sellers of cigars and smoking tobacco must be licensed.  Retailers should apply online for a cigar license through MassTaxConnect.  File Form CT-CDL and Form CT-PQ for all cigar licenses except a retailer's license and submit these forms through MassTaxConnect. 

See TIR 08-16 and TIR 08-17 for information relating to cigar and smoking tobacco retailers and cigar and smoking tobacco distributors.

Note: All sellers of electronic nicotine delivery systems (“ENDS”) must be licensed.  Retailers should apply on-line for a ENDS license through MassTaxConnect.  File Form ENDS-DL and Form ENDS-PQ for all ENDS licenses except a retailer's license and submit these forms through MassTaxConnect.

See TIR 20-6 for information relating to ENDS retailers and distributors.

The following classes of licensees must file online returns with the Department:

1. Cigarette wholesalers, vending machine operators, unclassified acquirers and manufacturers who purchase directly from a cigarette manufacturer: (See “Stamps/Payment” below) CT-1 or CTS-1NR/monthly
2Vending Machine Operators who do not purchase directly from the manufacturer Form CT-10/monthly
3.  Other persons authorized by the Commissioner to sell unstamped cigarettes Form CTS-8C/monthly
4.   Transportation Companies None
5.  Wholesalers who sell only smokeless tobacco Form CTS -8C/monthly
6.  Cigar and Smoking Tobacco Distributors Form Cigar-2/quarterly
7. ENDS Distributors Form ENDS/monthly


Stamps/Payment: Stamps must be ordered online directly from the stamp manufacturer.  Payments must be made to the Commonwealth of Massachusetts via electronic fund transfer.  Smokeless tobacco is not stamped. 

Billing:  Cigarette stampers have thirty (30) days to pay for the stamps if the stamper has posted either a bond or other such surety or a bond of the Commonwealth or of the U.S. that is equal to the amount of the credit desired.  If the stamper fails to pay, DOR will bill the stamper.  The bill will be for the gross amount due, i.e., compensation to the stamper will be disallowed.  The bill will be sent to the stamper before any attempt is made to collect on the bond.  No stamper can buy stamps until all outstanding bills are paid.

Filing Requirements: Resident cigarette stampers file Form CT-1; non‑resident stampers file Form CTS-1NR.  Forms CT-1 and CTS-1NR must be filed on or before the twentieth (20th) day of each month for the previous month.  If unstamped cigarettes were sold during the previous month by unclassified acquirers, transportation companies or manufacturers, Form CTS-8C must be filed in the same manner.  For filing requirements for smokeless tobacco, cigars, smoking tobacco and ENDS see the table above.

Compensation: Massachusetts cigarette stamps are required to be encrypted.  Effective for stamps purchased on or after January 1, 2012, the stamper compensation is as follows: 

a.  $12.00 per roll of 1,200 stamps; and

b.  in each fiscal year, $600.00 per roll of 30,000 stamps for the first fifty (50) rolls purchased and $200.00 per roll for each additional roll of 30,000 stamps purchased. 

Rate of Tax: As of July 31, 2013, the rate of tax is $3.51 per pack of twenty and $4.3875 per pack of twenty-five.  See TIR 13-15.  The rate of tax on smokeless tobacco is 210% of the purchase price paid by the licensee.  The rate of tax on cigars and smoking tobacco is 40% of the wholesale price. See, TIR 08-9 and TIR 08-16. The rate of tax on ENDS is 75% of the wholesale price. See TIR 20-6.

Exemptions: Sales of cigarettes, cigars, smoking tobacco, smokeless tobacco and ENDS to the Federal government or shipped out of Massachusetts are exempt from tax.

Interest and Penalties: See Administrative Procedure 612 and TIR 99-18. 

Extensions of Time to File: See Administrative Procedure 604.

Amended Returns: No special form is required to amend a return.  Write "amended" on the regular return.

Refunds/Abatements: The tax paid for unsold stamped cigarettes or unapplied or misapplied stamps may be refunded.  Submit an Application for Abatement/Amended Return, Form ABT, to the Cigarette and Tobacco Unit (617-887-5090) at 200 Arlington Street, Chelsea, MA 02150.  The unapplied or misapplied stamps must be returned to the Department.  The unsold stamped cigarettes must be returned to the cigarette manufacturer, who must execute an affidavit stating that they have been returned to the manufacturer.  Attach the affidavit to Form ABT.  Business taxpayers can dispute an audit finding or a penalty online through MASSTAX CONNECT.

Cigarette stampers may also use Form ABT to apply for an abatement of tax paid with a cigarette and smokeless excise return.  Abatements are also handled by the Cigarette and Tobacco Unit (617-887-5090).

Changing Information or Status: Changes must be submitted in writing to the address given below.

2.  Filing Requirement of Persons Purchasing Cigarettes, Cigars and ENDS in Interstate Commerce for Which the Massachusetts Tobacco Excise Has Not Been Paid.

Massachusetts residents and entities are required to pay the cigarette excise upon all cigarettes that they acquire from any source that do not already bear a Massachusetts excise stamp.  Massachusetts residents are required to file with the Commissioner Form CT-11C, “Non-stamper Cigarette Excise Return”, on a quarterly basis if they have purchased packs of cigarettes that are either unstamped or stamped by another state or jurisdiction.  The return is required to be filed for quarterly periods ending on March 31, June 30, September 30, and December 31.  Each completed, signed and dated quarterly return, along with payment in full of the excise owed, must be received not later than the twentieth day of the month following the end of each calendar quarter in which purchases of cigarettes, bearing no Massachusetts excise stamp from any source, were made.  

Massachusetts residents are required to file with the Commissioner Form CT-12 “Cigar Tobacco Purchases Excise Return” if they purchase for use in Massachusetts, or takes possession of in Massachusetts, cigars acquired from any source, whether or not located in Massachusetts, including cigars that are offered for sale at retail from sources outside Massachusetts, including out-of-state retailers and internet and mail order retailers and the Massachusetts excise has not been paid. Form CT -12 may be filed online through MassTaxConnect or by mail..

Massachusetts residents are required to file with the Commissioner Form ENDS-12 Electronic Nicotine Delivery Systems Purchases Excise Return if they purchase ENDS for use in Massachusetts, or takes possession of in Massachusetts, ENDS acquired from any source, whether or not located in Massachusetts, including ENDS that are offered for sale at retail from sources outside Massachusetts, including out-of-state retailers and internet and mail order retailers where the Massachusetts excise has not been paid. A resident that is required to pay the excise must register with the Department and file a monthly return electronically through MassTaxConnect.  A return is required to be filed only for any month when tax is due.  If no tax is due, no return is required to be filed.  Returns filed on a monthly basis are due on or before the 20th day of the month for ENDS acquired the previous month. Form ENDS -12 may be filed online through MassTaxConnect or by mail. 

Residents claiming credits for excise taxes paid to another state must furnish proof of payment of such excise with the return.  See, generally, Department Directive 02-14 which is published on the mass.gov/dor website or contact the Cigarette and Tobacco Excise Unit at 617-887-5090.

As of the date of the publication of this Administrative Procedure, the mailing address of the Cigarette and Tobacco Excise Unit is

Massachusetts Department of Revenue
Cigarette and Tobacco Excise Unit
P.O. Box 7004
Boston, MA  02204

 

REFERENCES:
G.L. c. 64C
TIR 99-18
TIR 08-7
TIR 08-9
TIR 08-16
TIR 08-17
TIR 13-15
TIR 20-6
DD 02-14
AP 604, Extension of Time to File Tax Return
AP 612, Interest and Penalties
Form ABT, Application for Abatement – Amended Return
Form CT-1, Resident Stamper’s Monthly Return
Form CT-10, Cigarette Excise Return
Form CT-11C, Non-Stamper Cigarette Excise Return (for transactions occurring on or after September 30, 2013)
Form CT-12, Cigar Tobacco Purchases Excise Return
Form CT-CDL, Application for Distributor License for Cigars and Smoking Tobacco
Form CTL, Application and Instruction for Cigarette Licenses
Form CTL-1, Cigarette Vending Machine Locations
Form CT-PQ, Personal Questionnaire
Form CT-RL, Application for Tobacco Retailer License
Form CTS-1NR, Nonresident Stamper’s Monthly Return
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 ENDS -12, Electronic Nicotine Delivery Systems Purchases Excise Return
Form ENDS-DL, Application for Distributor License for Electronic Nicotine Delivery Systems
Form ENDS-PQ, Personal Questionnaire

114.2: Procedures for the Issuance, Renewal, and Revocation of Cigarette, Cigar, Smoking Tobacco and Electronic Nicotine Delivery System (ENDS) Licenses, for the Appointment of Cigarette Stampers, and for Smoking Bar Permits

I.  Introduction

Massachusetts law requires that cigarette manufacturers, wholesalers, vending machine operators, unclassified acquirers, transportation companies and retailers be licensed.   Pursuant to G.L. c. 62C, § 67, the Department of Revenue must conduct an investigation of the prior activities of any person or entity that applies for the issuance of a license from the Commissioner of Revenue to act as a cigarette manufacturer, wholesaler, vending machine operator, unclassified acquirer, transportation company, or retailer, as those terms are defined in G.L. c. 64C, § 1.  The Commissioner has ninety (90) days from the date of an application to either grant or deny the issuance of a license.  If the Commissioner fails to act within that ninety (90) day period, the application is deemed denied.  See Section VI for appeal rights.

Note:  Smokeless tobacco and “little cigars” are defined as “cigarettes” for purposes of the cigarette excise, including licensing.  Rolls of tobacco wrapped in leaf tobacco or in any substance containing tobacco and as to which 1,000 units weigh not more than 3 pounds are “little cigars.”  See TIR 08-9. 

Note: All sellers of cigars and smoking tobacco must be licensed.  Retailers should apply online for a cigar license through MassTaxConnect.  File Form CT-CDL and Form CT-PQ for all cigar licenses except a retailer's license and submit these forms through MassTaxConnect. 

See TIR 08-16 and TIR 08-17 for information relating to cigar and smoking tobacco retailers and cigar and smoking tobacco distributors. 

Note: All sellers of electronic nicotine delivery systems (“ENDS”) must be licensed.  Retailers should apply online for an ENDS license through MassTaxConnect.  File Form ENDS DL and Form ENDS-PQ for all ENDS licenses except a retailer's license and submit these forms through MassTaxConnect.  

See TIR 20-6 for information relating to ENDS retailers and distributors.

II.  Application for a License or an Appointment

Retailers should apply online for a tobacco license through MassTaxConnect. Other cigarette license applicants should use and file online Form CTL.

Persons seeking appointment as cigarette stampers should also use Form CTL.  Chapter 64C does not categorize cigarette stampers as licensees. Instead, the statute gives the Commissioner of Revenue the authority to appoint stampers.

Applicants should submit a completed CTL application form together with the application fee to the Cigarette and Tobacco Excise Unit.  If an applicant for a license is not already registered to collect sales tax, it must register online through MassTaxConnect to collect sales tax.  Only upon the issuance of a license or appointment as a stamper may the licensee or stamper begin to engage in the business permitted by its license or appointment.

III.  License Application Requirements           

            A.  Wholesaler’s Application

Those applying to the Department for a wholesaler’s license must furnish duly executed affidavits from three (3) separate licensed cigarette manufacturers stating that, if the Commissioner grants the license, the manufacturer will sell cigarettes to the wholesaler.  If one or more of the three manufacturers ceases to do business as a cigarette manufacturer, ceases to be licensed as a manufacturer, or for any reason ceases to supply cigarettes to the wholesaler, the licensee must, within 60 days, provide substitute affidavit(s) from other manufacturer(s).  Failure to do so will result in the suspension or revocation of the wholesaler license.

            B.  Stamper’s Application for Appointment

A stamper applicant is required to hold one of the following licenses issued pursuant to G.L. c. 62C, § 67 to be considered for appointment as a stamper: a manufacturer license, a wholesaler license, a vending machine operator license or an unclassified acquirer license.  However, neither a retailer license nor a transportation company license will satisfy this prerequisite for appointment as a stamper.

            C.  The Department’s Investigation

The Department will review the license or appointment application and such additional information as will allow it to make a judgment about the applicant’s prior business experience, its record of tax compliance and its ability to accurately and faithfully carry out the record-keeping, tax collection, reporting and payment duties that cigarette licensees and appointees assume under G.L. c. 62C, c. 64C, c. 94E and c. 94F. 

Upon completion of its investigation, the Department will notify the applicant of its decision whether to grant or deny the application.  Upon approval of an application, the license or appointment letter will be mailed to the applicant at the business address shown on the application.

The grounds upon which the Commissioner may deny the grant of a license are listed in G.L. c. 62C, § 67 and include failure to pay taxes and conviction of a tax crime.

The Commissioner may apply the provisions of G.L. c. 62C, § 67 in reviewing an application for appointment as a stamper.

IV.  License or Appointment Renewal

Each license must be renewed annually, except for the licenses of retailers, which must be renewed every other year. Cigarette retailer licenses expire on September 30 of each year ending in an even digit (e.g., 2010 and 2012).  All other licenses expire annually on June 30.  Appointments of stampers expire annually on June 30.  Any of the grounds upon which the Commissioner may rely to deny the initial application for a license or appointment may also be relied upon to deny an application for renewal.

V.  Suspension or Revocation of a License or Appointment

The Department’s administrative authority to suspend or to revoke a license, as well as the grounds upon which such a suspension or revocation may be based, are found in G.L. c. 62C, § 47A and G.L. c. 62C, § 68.  The Department’s administrative authority to suspend or to revoke the authority of a cigarette stamper is found in G.L. c. 62C and c. 64C.

VI.  Appeal Rights

An applicant whose initial or renewal application for a license has been denied by action of the Department or whose application has been deemed to have been denied where the Department has not acted on the application within 90 days, has the right to appeal the denial to the Appellate Tax Board within sixty (60) days of the date of notice of denial or sixty (60) days from the deemed denial. 

A licensee whose license has been suspended or revoked has the right to appeal to the Appellate Tax Board within ten (10) days after written notice of the suspension or revocation has been mailed or delivered to the licensee.

The Commissioner has the sole discretionary authority to appoint cigarette stampers.  The request for appointment as a cigarette stamper will not be unreasonably withheld and, once granted, will not be revoked, suspended or denied renewal unreasonably as long as the appointed stamper fully and timely complies with all requirements under G.L. c. 62C, c. 64C, c. 94E and c. 94F.

VII.  Responsibilities of Licensees and Stampers

It is the responsibility of each cigarette licensee and cigarette stamper to know and follow all the requirements imposed upon licensees and stampers under all applicable statutes and regulations, including G.L. c. 62C, c. 64C, c. 94E and c. 94F and 830 CMR 94E.1.1.  These duties include, but are not limited to, the keeping of complete and accurate records, the timely filing of all required returns and informational schedules, the payment of the full measure of the cigarette excise and the sales tax, and the sale or stamping of products listed on the Tobacco Product Manufacturer Directory. 

See TIR 08-13 regarding the wholesaler’s requirement to collect and to prepay the sales tax on all tobacco products.   

Any questions concerning the duties of a cigarette licensee or of a cigarette stamper may be directed to the Cigarette and Tobacco Excise Unit at 617-887-5090. As of the date of the publication of this Administrative Procedure, the mailing address of the Cigarette and Tobacco Excise Unit is:

Massachusetts Department of Revenue
Cigarette and Tobacco Excise Unit
P.O. Box 7004
Boston, MA 02204

VIII.  Smoking Bar Permit

A smoking bar is an establishment that holds a valid state license and any required city or town permit and/or license to sell tobacco products and that is primarily engaged in the retail sale of tobacco products for consumption by consumers on the premises.  The phrase “primarily engaged in the retail sale of tobacco products” means that at least 51 per cent of the smoking bar’s combined revenues from the sale of tobacco products, food and beverages are from the retail sale of tobacco products.  Pursuant to G.L. c. 270, § 22 and 830 CMR 270.1.1, applicants for a smoking bar permit must do the following:

There is no fee for a smoking bar permit.  A permit holder must submit a Smoking Bar Quarterly Declaration (Form SBQD) to the Department every quarter no later than twenty days following the end of the preceding quarter.  Form SBQD can be found at:  https://www.mass.gov/lists/dor-cigarette-and-tobacco-forms-and-legal-documents

If a smoking bar does not file a Form SBQD, the Commissioner will send a written notice to the business requiring that a Form SBQD be submitted within twenty-one days of the notice or the permit will be suspended.  If a smoking bar does not meet the 51 per cent requirement at the end of a quarter and at the end of the year, the Commissioner may suspend or revoke the permit. 

A permit is valid for two years from the date of issuance, unless suspended or revoked.  A permit that is not suspended at the time of its expiration may be renewed for consecutive two-year periods.

Please note that some cities and towns may require that revenues in a percentage greater than 51 per cent be generated from the retail sale of tobacco products for on-premises consumption in order for an establishment to qualify as a smoking bar.

 

REFERENCES:
G.L. c. 62C, §§ 47A, 67, 68
G.L. c. 64C, § 1
G.L. c. 94E
G.L. c. 94F
G.L. c. 270 § 22
830 CMR 94E.1.1
830 CMR 270.1.1
TIR 08-9
TIR 08-13
TIR 08-16
TIR 08-17
TIR 20-6
Certificate of Good Standing (on-line at mass.gov/dor)
Form CTL, Application for All Cigarette Licenses
Form CT-RL, Application for Tobacco Retailer License
Form CT-CDL, Application for Distributor License for Cigars and Smoking Tobacco
Form CT-PQ, Personal Questionnaire
Form ENDS-DL Application for Distributor License for Electronic Nicotine Delivery Systems
Form ENDS-PQ, Personal Questionnaire
Form SBP, Application for Smoking Bar Permit 
FORM SBQD, Smoking Bar Quarterly Declaration

114.3: Procedures for the Seizure of Tobacco Products

I.  Introduction

Massachusetts law requires that all tobacco manufacturers, wholesalers/distributors, vending machine operators, unclassified acquirers, transportation companies and retailers be licensed or appointed as cigarette stampers to sell, offer for sale, or possess with intent to sell any tobacco products.

Tobacco products generally include but are not limited to cigarettes; cigars; smoking tobacco, including roll-your-own tobacco, pipe tobacco, and other forms of tobacco suitable for smoking; little cigars; electronic nicotine delivery systems (“ENDS”); and smokeless tobacco. Smokeless tobacco includes snuff, snuff flour and any other tobacco or tobacco product prepared in such manner as to be suitable for chewing, including, but not limited to cavendish, plug, twist and fine-cut tobaccos.

II.  Authority for Seizure of Certain Tobacco Products

The Department of Revenue (”Department”) has authority, pursuant to G.L. c. 64C, §§ 7B(l)(4), 7E(l)(4), and 38A, to seize any tobacco product found in the possession of any person who does not produce proof that the applicable tax has been paid on such products or who is not licensed or appointed to possess such products.

The burden of proof that tobacco products are not subject to tax is on the person on whose premises the products are found.

III.  Required Documentation Showing that the Tobacco Excise is Paid

Generally, the recordkeeping requirements for all manufacturers, wholesalers, vending machine operators, transportation companies, unclassified acquirers and retailers of tobacco products may be found in G.L. c. 64C, § 5, G.L. c. 64C, § 11and 830 CMR 62C.25.1(14)(b).

A.  Cigarette Wholesaler/Distributor

  1. A Wholesaler/Distributor of tobacco products is required to maintain invoices at each location that provide accurate information on each purchase of tobacco products stored there, including, but not limited to invoices that show an invoice number; the date of purchase; the name of the distributor or manufacturer the product was purchased from; the amount of tax paid; and to whom the cigarettes or other tobacco products were sold.
  2. A Distributor of smokeless tobacco and little cigars is required to maintain the same records as those listed above for a Cigarette Wholesaler/Distributor. Smokeless tobacco is not required to be stamped.

B.  Massachusetts Excise Stampers

An appointed stamper must maintain on premise records, including invoices, including, but not limited to invoices that show an invoice number; the date of purchase; the name of the distributor or manufacturer the product was purchased from; the amount of tax paid; when the stamps were affixed; and to whom the cigarettes were sold.  Stampers must also maintain records of products stamped for export to other states and to whom they were sold.

C.  Cigar Distributors

Cigar distributors are required to maintain records, including invoices that show an invoice number; the date of purchase; the name of the distributor or manufacturer the cigar product was purchased from; the amount of tax paid; and to whom the cigars were sold.

D.   ENDS Distributor

ENDS distributors are required to maintain records, including invoices that show an invoice number; the date of purchase; the name of the distributor or manufacturer the product was purchased from; the amount of tax paid; and to whom the ENDS were sold.

E.  Cigar Retailers who purchase from an unlicensed Distributor

If a cigar retailer purchases cigars directly from a person who is not licensed as a Massachusetts cigar distributor, the retailer is required to obtain a license as a cigar distributor and is responsible for filing Form Cigar-2 and paying the cigar excise.

Cigar Retailer/Distributors are required to maintain records, including invoices that show an invoice number; the date of purchase; the name of the distributor or manufacturer the cigar product was purchased from; and the amount of tax paid.

F.  ENDS Retailers who purchase from an unlicensed Distributor

If an ENDS retailer purchases directly from a person who is not licensed as a Massachusetts ENDS distributor, the retailer is required to obtain a license as an ENDS distributor and is responsible for filing Form ENDS and paying the excise.

ENDS Retailer/Distributors are required to maintain records, including invoices that show an invoice number; the date of purchase; the name of the distributor or manufacturer the ENDS product was purchased from; and the amount of tax paid.

G.  Vending Machine Operator, Transportation Company and Unclassified Acquirer

Licensed vending machine operators, transportation companies and unclassified acquirer are required to maintain a complete and accurate record of all tobacco products manufactured, purchased, or otherwise acquired. The records must include a written statement containing the name and address of both the seller and the purchaser, the date of delivery, the quantity of tobacco products sold or purchased, the trade name or brand thereof and the price paid for each brand of tobacco products purchased.

IV.  Tobacco Product Seizures

Generally, the Department and state and local law enforcement conduct periodic license and record inspections of Cigarette Retailers, Cigar Retailers, Cigar Distributors, Cigarette Stampers, Cigarette Wholesalers, Electronic Nicotine Delivery System (ENDS) Distributors, ENDS Retailers, Transportation companies and Vending Machine Operators. As part of this review, an on-site inspection of all tobacco products will be performed to verify tax has been remitted and, where applicable, stamps have been placed on appropriate packages.

Cigarette packages that do not contain the appropriate Massachusetts stamps may be seized by the Department or law enforcement agent conducting the on-site inspection. Failure to produce invoices demonstrating that tax has been paid for any other tobacco product located on the premises may result in seizure of those products. Failure to cooperate with the Department or law enforcement agent may also result in the suspension or revocation of applicable tobacco product licenses. 

In the event that any tobacco products are seized, the Department or law enforcement agent will provide an inventory of the seized merchandise and a Notice of Seizure of Tobacco Products at the time of seizure.  If the quantity of the tobacco products seized requires an off-site inventory, the list of items seized will be forwarded to you within 21 days of the seizure.

Generally, within 21 days after seizure, the Department will send a second notice which will contain information about any tobacco license suspension or revocation.  For more information about license suspension or revocation, see AP 114.2(V).

V.  Appeal Rights

If, after a seizure, the Department issues a license suspension or revocation you may appeal the decision by the Department for both the seizure of tobacco products and the license suspension or revocation to the Appellate Tax Board (the “Board”) in accordance with the provisions of G.L. c. 62C, section 68.  A request for an appeal must be sent directly to the Board at 100 Cambridge Street, Suite 200, Boston, MA 02114 within ten (10) days after written notice of the Department’s decision has been mailed or delivered to you, along with a filing fee made payable to the Appellate Tax Board in the amount of $65.00 and a bond in an amount set by the Board.  Visit the Board’s website at www.mass.gov/atb for additional information.  The request for an appeal should explain the Licensee’s position. A copy of any petition filed with the Board must also be served upon the Commissioner of Revenue. Petitions must be sent to the Commissioner of Revenue, Litigation Bureau at P.O. Box 9565, Boston, MA 02114-9565 or emailed to Litigation Bureau, pursuant to Rule 1.04 of the Rules of Practice and Procedure of the Board. 

Note:  If you file an appeal with the Board, any license suspension or revocation will be delayed until the Board issues its decision.

If the Department does not issue a license suspension or revocation, you may appeal the seizure of tobacco products by the Department or law enforcement agent to the Massachusetts Superior Court in accordance with G.L. c. 249, section 4.

You have 60 days to file an appeal from the date of the Notice of Seizure of Tobacco Products.  Generally, the cost to file an appeal in Superior Court is $275.00; to find out where to make filing fee payments and what forms of payment are accepted, you should contact the Superior Court where you intend on filing the appeal. Visit the Court’s website at https://www.mass.gov/orgs/superior-court for additional information. A copy of any complaint filed with the court must also be served upon the Commissioner of Revenue and Office of the Attorney General. Complaints should be mailed to the Commissioner of Revenue,  to the Litigation Bureau at P.O. Box 9565, Boston, MA 02114-9565 or email to Litigation Bureau and complaints to the Office of the Attorney General should be mailed to the Office of the Attorney General, Trial Division One Ashburton Place, 18th Floor Boston, MA 02108.

 

REFERENCES:
G.L. c. 62C, §§ 16, 24, 47A, 67, 68
G.L. c. 64C, §§ 1, 5, 7B,7E, 38A
TIR 08-9
TIR 08-13
TIR 08-16
TIR 08-17
AP 114.1
AP 114.2

Seizure of Tobacco Products Notice
Tobacco Products License Suspension or Revocation Notice
Tobacco Products License Suspension or Revocation Warning Notice

Referenced Sources:

Help Us Improve Mass.gov with your feedback

Feedback