DOR Cigarette, Tobacco and Vaping Excise Tax

Learn about Cigarette, Tobacco and Vaping Excise taxes administered by the Massachusetts Department of Revenue (DOR).

Updated: January 3, 2023

Table of Contents

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 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

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

Licensed ENDS retailers and distributors

Licensed Massachusetts cigar retailers and distributors 

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


General questions 

  • (617) 887-5090

Schedule CT-NPM for stampers

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