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DOR Cigarette and Tobacco Forms and Legal Documents

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License Applications

Open PDF file, 31.89 KB,  Cigar Distributor Letter (English, PDF 31.89 KB)

Please read: Notice to all current licensees regarding changes to the license renewal process starting August 1, 2018.

Open PDF file, 96.28 KB,  Form CT-CDL: Application for Distributor License for Cigars and Smoking Tobacco (English, PDF 96.28 KB)

Open PDF file, 519.52 KB,  Form CT-CHL: Checklist for Distributor License for Cigars and Smoking Tobacco (English, PDF 519.52 KB)

Open PDF file, 103.03 KB,  Form CT-PQ: Personal Questionnaire (English, PDF 103.03 KB)

Open PDF file, 136.66 KB,  Form CTL: Application for All Cigarette Licenses (English, PDF 136.66 KB)

Open PDF file, 594.41 KB,  Form ENDS-CHL: Checklist for Distributor License for Electronic Nicotine Delivery Systems (English, PDF 594.41 KB)

Open PDF file, 755.81 KB,  Form ENDS-DL: Application for Distributor License for Electronic Nicotine Delivery Systems (English, PDF 755.81 KB)

Open PDF file, 212.7 KB,  Form ENDS-PQ: Personal Questionnaire (English, PDF 212.7 KB)

Open PDF file, 58.31 KB,  Schedule B: Branch or Stamper Location List (English, PDF 58.31 KB)

Tax Returns

Open PDF file, 98.75 KB,  Form Cigar-2: Cigar and Smoking Tobacco Excise Return (English, PDF 98.75 KB)
Open PDF file, 170.78 KB,  Form CT-1: Resident Stamper’s Monthly Tax Stamp and Cigarette Return (English, PDF 170.78 KB)
Open PDF file, 46.04 KB,  Form CT-1B: Sales to Agencies of the United States (English, PDF 46.04 KB)
Open PDF file, 53.59 KB,  Form CT-1E: Physical Inventory of Cigarettes (English, PDF 53.59 KB)
Open PDF file, 58.48 KB,  Form CT-10: Cigarette Excise Return (English, PDF 58.48 KB)
Open PDF file, 75.65 KB,  Form CT-11C: Non-Stamper Cigarette Excise Return (English, PDF 75.65 KB)
Open PDF file, 47.99 KB,  Form CT-12: Cigar Tobacco Purchases Excise Return (English, PDF 47.99 KB)
Open PDF file, 97.69 KB,  Form CTS-1NR: Non-Resident Stamper’s Monthly Tax Stamp and Cigarette Return (English, PDF 97.69 KB)
Open PDF file, 69.23 KB,  Form CTS-8: Record of Cigarette and Smokeless Tobacco Sales or Disposition (English, PDF 69.23 KB)
Open PDF file, 129.56 KB,  Schedule CT-1C: Cigarettes Transferred from Massachusetts Into Another State (English, PDF 129.56 KB)
Open PDF file, 90.75 KB,  Schedule CT-NPM: Stamper’s Report Schedule on Sales By Non-Participating Manufacturers (English, PDF 90.75 KB)
Open PDF file, 57.24 KB,  Schedule CTS-1C: Stamped Cigarettes Sold in Massachusetts (English, PDF 57.24 KB)

PACT Act

Open DOC file, 84 KB,  Form CT-MM: Monthly Memorandum for PACT Act Registrants (English, DOC 84 KB)
Open DOC file, 119.5 KB,  Form CT-MM C: Massachusetts State Cigarette Report (English, DOC 119.5 KB)
Open DOC file, 139.5 KB,  Form CT-MM T: Massachusetts State Tobacco Report (English, DOC 139.5 KB)
Open DOC file, 102.5 KB,  Form CT-PAR: PACT Act Registration Form (English, DOC 102.5 KB)
Open XLS file, 1.49 MB,  PACT Act Form Examples (English, XLS 1.49 MB)

Miscellaneous

Open PDF file, 78.91 KB,  Form ABT: Application for Abatement (English, PDF 78.91 KB)
Open PDF file, 59.53 KB,  Form CCRF: Cigarette Complaint Referral Form (English, PDF 59.53 KB)
Open PDF file, 44.37 KB,  Form CST-1: Marijuana and Controlled Substances Stamp Order Form (English, PDF 44.37 KB)
Open PDF file, 92.35 KB,  Form Excises 2: Excise Tax Bond (English, PDF 92.35 KB)
Open PDF file, 80.16 KB,  Form SBP: Application for Smoking Bar Permit (English, PDF 80.16 KB)
Open PDF file, 63.26 KB,  Form SBQD: Smoking Bar Quarterly Declaration (English, PDF 63.26 KB)

Prior Year

Open PDF file, 143.57 KB,  Form Cigar-2: Cigar and Smoking Tobacco Excise Return (July through September 2013) (English, PDF 143.57 KB)
Open PDF file, 136.71 KB,  Form Cigar-2: Cigar and Smoking Tobacco Excise Return (October 2008 through June 2013) (English, PDF 136.71 KB)
Open PDF file, 64.87 KB,  Form CT-11B: Non-Stamper Cigarette Excise Return (July 2008 through June 2013) (English, PDF 64.87 KB)
Open PDF file, 100.19 KB,  Form CT-11C: Non-Stamper Cigarette Excise Return (For quarter ending September 2013) (English, PDF 100.19 KB)
Open PDF file, 61.6 KB,  Form CTS-8B: Untaxed Cigarette, Smokeless Tobacco, Cigar and Smoking Tobacco Return (July 2008 through July 2013) (English, PDF 61.6 KB)
Open PDF file, 57.49 KB,  Form CTS-8C: Untaxed Cigarette, Smokeless Tobacco, Cigar and Smoking Tobacco Return (On or after July 31, 2013) (English, PDF 57.49 KB)

Regulations

830 CMR 94E.1.1: Non-Participating Cigarette Manufacturers
830 CMR 270.1.1: Provisions Concerning the Issuance of a Smoking Bar Permit

Technical Information Releases (TIRs)

TIR 08-17: Taxation of Cigars and Smoking Tobacco under G.L. c. 64C, s. 7B, Effective October 1, 2008
TIR 08-16: Licensing of Cigar and Smoking Tobacco Distributors and Retailers
TIR 08-13: Collection and Prepayment of Sales Tax on All Tobacco Products under G.L. c. 64H
TIR 08-9: Changes in Law Relating to Tobacco Sales under G.L. c. 62C, G.L. c. 64C, and G.
TIR 08-7: Excise Increase on Cigarettes under G.L. c. 64C

DOR Directives

Directive 03-14: Cigarette Manufacturer Coupon Programs
Directive 02-14: Tax Obligations of Persons Purchasing Cigarettes in Interstate Commerce for which the Massachusetts Cigarette Excise has not been Paid
Directive 02-2: Cigarette Manufacturer Promotional Programs
Directive 94-8: Cigarette Licenses not Transferred to Resulting Corporation by Merger or Consolidation
Directive 94-5: No Temporary Cigarette Licenses Under Chapter 64C
Directive 92-4: Prohibited Marketing and Sales Programs

Administrative Procedures

AP 114: Tobacco Products Excise

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