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DOR Cigarette and Tobacco Forms and Legal Documents

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License Applications

Cigar Distributor Letter, Open PDF file, 31.89 KB (English, 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, Open PDF file, 96.28 KB (English, PDF 96.28 KB)

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

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

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

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

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

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

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

Tax Returns

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

PACT Act

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

Miscellaneous

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

Prior Year

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