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DOR Cigarette and Tobacco Excise Tax

Learn about Cigarette and Tobacco Excise tax administered by the Massachusetts Department of Revenue (DOR).
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Table of Contents

Introduction and Registration

The Massachusetts excise tax on cigarettes is $3.51 per pack of 20 cigarettes. If a pack contains more than 20 cigarettes, the excise tax increases.

Cigars and smoking tobacco are subject to a state excise tax of 40% of the wholesale price.

Smokeless tobacco is subject to a 210% state excise of the wholesale price.

Payments of cigarette and tobacco excise tax are made by vendors, not by consumers. However the cost of the excise will be included in the retail price.

Cigarette and Tobacco taxpayers register their business with MassTaxConnect. With MassTaxConnect taxpayers also:

  • Apply for or renew licenses
  • File returns
  • Make payments
  • Manage account information

Taxpayers also use MassTaxConnect to register, file and pay sales tax.

Visit Tax-Rates.org and the Handbook on Tobacco Excise to learn more.

Cigarette stamp validator and Schedule CT-NPM information

Cigarette stamp validators

Cigarette stamp validators allow licensed retailers to:

  • Determine if the stamps in their inventory are authentic and
  • Enables them to take part in the revenue enforcement process.

Visit the Form10Group to purchase a validator.

To learn more visit Cigarette Stamp Validator Information.


Schedule CT-NPM for stampers

Stampers are authorized by DOR's Commissioner. 

All Stampers are required to file a Schedule CT-NPM within 20 days of the close of each reporting month. Learn more.

Any questions regarding Schedule CT-NPM should be addressed to:

Brenda L. McConville
Cigarette and Tobacco Unit
P.O. Box 7004
(617) 887-6774
(Fax) (617) 660-0162
Email: mcconvillb@dor.state.ma.us

Requirements for cigarette purchases from internet retailers

Visit Requirements for Cigarette Purchases from Internet Retailers to learn the rules and regulations for both internet retailers and buyers of cigarettes in Massachusetts.

Smoking bar permit

A smoking bar is defined in M.G.L. c. 270, § 22 as an establishment that exclusively 

  • Occupies an enclosed indoor space and is primarily engaged in the retail sale of tobacco products for consumption by customers on the premises
  • Derives revenue from the sale of food, alcohol or other beverages that is incidental to the sale of the tobacco products
  • Prohibits entry to a person under eighteen years of age during the time when the establishment is open for business
  • Prohibits any food or beverage not sold directly by the business to be consumed on the premises and
  • Maintains a valid license or permit for the retail sale of tobacco products as required to be issued by the appropriate authority in the city or town where the smoking bar is located.

Learn more about smoking bar permits.

Forms and legal documents

Forms

Legal documents

Licensed cigar retailers, distributors and cigarette minimum retail price lists

Licensed Massachusetts cigarette retailers

Licensed Massachusetts cigarette distributors

Cigarette minimum retail price list

The Cigarette Minimum Retail Price list is based on cigarettes delivered by the wholesaler and do not include the 6.25 percent sales tax. Brands of cigarettes held in current inventory may be sold at the new presumptive minimum prices for those brands.

Tobacco Product Manufacturers Directory

To learn more visit the Tobacco Product Manufacturers Directory page. 

Visit the Adobe Acrobat Information page to down load a free copy of Adobe Acrobat Reader.

Illegal Tobacco Task Force

The Illegal Tobacco Task Force was created by the state Legislature in 2015 to address the problem of illegal tobacco distribution in the Commonwealth and the loss of millions of dollars of legitimate tax revenues to the state every year. Visit the Illegal Tobacco Task Force.

Frequently asked questions

Contact

General questions 

  • (617) 887-5090

Schedule CT-NPM for stampers

  • Brenda L. McConville
    Cigarette and Tobacco Unit
    P.O. Box 7004
    Boston, MA 02204
    Phone (617) 887-6774

    Fax (617) 660-0162
    Email: mcconvillb@dor.state.ma.us

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