Overview 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.
As of June 1, 2020, all vaping products are subject to a 75% state excise tax on 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.
Retailers and distributors will register to sell vaping products. As of June 1, 2020, a license is required for the distribution and sale of vaping products.
With MassTaxConnect, taxpayers can 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:
Cigarette and Tobacco Unit
P.O. Box 7004
Boston, MA 02204
(617) 887-5090
Email: maexcisestamp@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.
Flavored tobacco and vaping products
In 2019, An Act Modernizing Tobacco Control imposed restrictions on the sale of nicotine vaping, and flavored vaping and tobacco products. Additionally, licensing, reporting and tax collection requirements were put in place.
New requirements for ENDS online vaping retailers
On or before the 10th day of each month, a list of all transactions must be sent to the Massachusetts Department of Revenue, Cigarette and Tobacco Excise Unit using Form CT-MM T Massachusetts State Tobacco/ENDS Report and Form CT-MM Monthly Memorandum for PACT Act Registrants. The first due date for these forms is April 10, 2021. You can find the new forms on the Department’s website.
For more information, please visit:
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 21 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.
- 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.
Visit Licensed Smoking Bar Permits for a complete listing.
Learn more with Cigarette & Tobacco Excise Tax Frequently Asked Questions.
Forms and legal documents
Licensed tobacco retailers and distributors
Licensed Massachusetts cigarette retailers
- Cigarette Retailer's License List: 10/01/2024 - 09/30/2026
- Cigarette Retailer's License List: 10/01/2022 - 09/30/2024
- Cigarette Retailer's License List: 10/01/2020 – 09/30/2022
- Cigarette Retailer's License List: 10/01/2018 – 09/30/2020
- Cigarette Retailer's License List: 10/01/2016 – 09/30/2018
- Cigarette Retailer's License List: 10/01/2014 – 09/30/2016
- Cigarette Retailer's License List: 10/01/2012 – 09/30/2014
Licensed ENDS retailers and distributors
- ENDS Retailer’s License List: 10/01/2024 – 09/30/2026
- ENDS Retailer’s License List: 10/01/2022 – 09/30/2024
- ENDS Retailer’s License List: 10/01/2020 – 09/30/2022
- ENDS Distributor’s License List: 10/01/2024 – 09/30/2025
- ENDS Distributor’s License List: 10/01/2023 – 09/30/2024
- ENDS Distributor’s License List: 10/01/2022 – 09/30/2023
Licensed Massachusetts cigar retailers and distributors
- Cigar Retailer's License List: 10/01/2024 - 09/30/2026
- Cigar Retailer's License List: 10/01/2022 - 09/30/2024
- Cigar Retailer's License List: 10/01/2020 - 09/30/2022
- Cigar Distributor’s License List: 10/01/2024 – 09/30/2025
- Cigar Distributor’s License List: 10/01/2023 – 09/30/2024
- Cigar Distributor’s License List: 10/01/2022 – 09/30/2023
See TIR 08-16 and TIR 08-17 for more information.
Cigarette minimum retail price list
The Cigarette Minimum Retail Price List is based on cigarettes delivered by the wholesaler and does 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.
Cigarette wholesaler/stamper license list
Tobacco Product Manufacturers Directory
To learn more, visit the Tobacco Product Manufacturers Directory page.
Visit the Adobe Acrobat Information page to download 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
- Application & renewal for a license or an appointment
- License requirements
- Suspension or revocation of a license or appointment
- Appeal rights
- Stamps & payments
- Returns & refunds
- Tobacco Product Manufacturers (TPM) Directory & non-participating manufacturers
- Minimum pricing
- Smoking bar permits
- Flavored tobacco and vaping products
- Additional questions
Contact
General questions
- (617) 887-5090
Schedule CT-NPM for stampers
- Cigarette and Tobacco Unit
P.O. Box 7004
Boston, MA 02204
(617) 887-5090
Email: maexcisestamp@dor.state.ma.us