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Massachusetts Department of Revenue

DOR Cigarette and Tobacco Forms and Legal Documents

Here you will find a listing of Massachusetts Department of Revenue (DOR) cigarette and tobacco forms and legal documents.
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In this list

License Applications

Cigar Distributor Letter (PDF 31.89 KB)

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

Form CT-CDL: Application for Distributor License for Cigars and Smoking Tobacco (PDF 77.66 KB)

Form CT-CHL: Checklist for Distributor License for Cigars and Smoking Tobacco (PDF 507.15 KB)

Form CT-PQ: Personal Questionnaire (PDF 81.8 KB)

Form CTL: Application for All Cigarette Licenses (PDF 124.08 KB)

Schedule B: Branch or Stamper Location List (PDF 41.29 KB)

Tax Returns

Form Cigar-2: Cigar and Smoking Tobacco Excise Return (PDF 136.7 KB)
Form CT-1: Resident Stamper’s Monthly Tax Stamp and Cigarette Return (PDF 71.25 KB)
Form CT-1B: Sales to Agencies of the United States (PDF 42.55 KB)
Form CT-1E: Physical Inventory of Cigarettes (PDF 42.69 KB)
Form CT-10: Cigarette Excise Return (PDF 45.22 KB)
Form CT-11C: Non-Stamper Cigarette Excise Return (PDF 75.65 KB)
Form CT-12: Cigar Tobacco Purchases Excise Return (PDF 47.99 KB)
Form CTS-1NR: Non-Resident Stamper’s Monthly Tax Stamp and Cigarette Return (PDF 71.78 KB)
Form CTS-8: Record of Cigarette and Smokeless Tobacco Sales or Disposition (PDF 47.67 KB)
Schedule CT-1C: Cigarettes Transferred from Massachusetts Into Another State (PDF 73.64 KB)
Schedule CT-NPM: Stamper’s Report Schedule on Sales By Non-Participating Manufacturers (PDF 57.53 KB)
Schedule CTS-1C: Stamped Cigarettes Sold in Massachusetts (PDF 57.24 KB)

PACT Act

Form CT-MM: Monthly Memorandum for PACT Act Registrants (DOC 83.5 KB)
Form CT-MM C: Massachusetts State Cigarette Report (DOC 119.5 KB)
Form CT-MM T: Massachusetts State Tobacco Report (DOC 126 KB)
Form CT-PAR: PACT Act Registration Form (DOC 100.5 KB)
PACT Act Form Examples (XLS 1.48 MB)

Miscellaneous

Form ABT: Application for Abatement (PDF 623.34 KB)
Form CCRF: Cigarette Complaint Referral Form (PDF 55.46 KB)
Form CST-1: Marijuana and Controlled Substances Stamp Order Form (PDF 40.69 KB)
Form Excises 2: Excise Tax Bond (PDF 86.46 KB)
Form SBP: Application for Smoking Bar Permit (PDF 112.03 KB)
Form SBQD: Smoking Bar Quarterly Declaration (PDF 56.84 KB)

Prior Year

Form Cigar-2: Cigar and Smoking Tobacco Excise Return (July through September 2013) (PDF 143.57 KB)
Form Cigar-2: Cigar and Smoking Tobacco Excise Return (October 2008 through June 2013) (PDF 136.71 KB)
Form CT-11B: Non-Stamper Cigarette Excise Return (July 2008 through June 2013) (PDF 64.87 KB)
Form CT-11C: Non-Stamper Cigarette Excise Return (For quarter ending September 2013) (PDF 65.26 KB)
Form CTS-8B: Untaxed Cigarette, Smokeless Tobacco, Cigar and Smoking Tobacco Return (July 2008 through July 2013) (PDF 61.6 KB)
Form CTS-8C: Untaxed Cigarette, Smokeless Tobacco, Cigar and Smoking Tobacco Return (On or after July 31, 2013) (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  
TIR 97-1: Excise on Cigars and Smoking Tobacco Under G.L. c. 64C, § 7B  

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: Cigarette Excise  
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