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DOR Cigarette, Tobacco and Vaping Excise Tax

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

Updated: September 14, 2026

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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 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.

Under Massachusetts General Law c. 64C, sec. 33 licensed retailers may not accept deliveries of unstamped or improperly stamped packages of cigarettes.

Every licensed retailer must immediately:

  • Examine all packages of cigarettes it receives and
  • Return to its supplier any packages of cigarettes that are unstamped or improperly stamped.

DOR considers a pack of cigarettes bearing the stamp of any state other than Massachusetts as an "unstamped" pack.

Massachusetts General Laws c.64C, secs. 34 and 35 impose significant fines, penalties or possible imprisonment for any cigarette retailer who knowingly:

  • Sells (or knowing possesses offers to sell)
  • Delivers or
  • Transports

even one pack of unstamped cigarettes in Massachusetts.

Visit the Form10Group to purchase a validator.

Schedule CT-NPM for stampers

Stampers are authorized by the Commissioner of the Massachusetts Department of Revenue (DOR).

All Stampers are required to file a Schedule CT-NPM (PDF) within 20 days of the close of each reporting month. The Schedule must be filled out and filed with DOR even if a Stamper:

  • Did not stamp any cigarettes for a Non-Participating Manufacturer ("NPM") in the prior month, or
  • If the number required in any column is "0."

The information on the Schedule CT-NPM should be legible and you should not list subcategories of brands, such as "menthols" or "lights."

Failure to correctly, and timely, file Schedule CT-NPM may result in the Commissioner's refusal to:

  • Sell cigarette stamps to you 
  • Suspension or revocation of your authority to stamp cigarettes for sale in Massachusetts pursuant to 830 C.M.R. 94E.1.1(4)(b).

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

An excise stamp on a pack of cigarettes show that excise tax has been paid by the retailer. 

Internet cigarette retailers sell cigarettes in packs that do not display the Massachusetts excise stamp. These cigarettes are considered "unstamped cigarettes" under Massachusetts law.

Per the federal Jenkins Act, internet cigarette retailers who sell cigarettes to Massachusetts customers are required to:

  • Register with the Massachusetts Department of Revenue (DOR) and 
  • Report information regarding each sale, including the name and address of the customer.

If a pack of cigarettes purchased by a Massachusetts customer is not stamped, DOR requires the customer to: 

Failure to file Form CT-11C may result in DOR issuing a bill for the excise, interest, and penalties.

Also, possession of unstamped cigarettes may be subject to civil penalties of up to $5,000, and criminal penalties of up to 5 years imprisonment.

For more information visit:

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

Forms

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 (XLSX) 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

Pursuant to M.G.L. c. 94F, the Commissioner is required to publish a directory of cigarette manufacturers and brand families that have satisfied certain requirements (see list below). Effective August 4, 2004, cigarettes cannot be sold, offered for sale, or possessed for sale in Massachusetts, or stamped for sale in Massachusetts unless the manufacturer and brand family are identified in the Directory. This restriction applies as well to roll-your-own tobacco. Violations of M.G.L. c. 94F are subject to civil and criminal penalties, and stampers also may have their stamping authority suspended or revoked. Non-compliant cigarettes are contraband and subject to seizure and forfeiture.

Effective January 1, 2008, pursuant to M.G.L. c. 64C, § 2E(e), only cigarettes that have been certified as fire-safe are eligible for inclusion in the Directory. Because certification is required for each style of cigarette, the Directory now includes names of manufacturers, together with the brands and styles it manufactures.

The listing of manufacturers, brand families, and styles in the Directory relates only to M.G.L. c. 94F and M.G.L. c. 64C, §§ 2A to 2F, and does not indicate compliance with other applicable laws or requirements. Manufacturers, brands and styles may be added to or deleted from the Directory from time to time. For more information, see 830 CMR 94E.1.1: Provisions Concerning Tobacco Product Manufacturers and M.G.L. c. 64C, §§ 2A to 2F. 

Select the links below to view the Directory sorted by Manufacturer or by Brand as of 9/11/2026.

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 

Schedule CT-NPM for stampers

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