Requirements for Cigarette Purchases from Internet Retailers

This page contains the rules and regulations for both internet cigarette retailers and customers who purchase cigarettes in Massachusetts.

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: 

• File Form CT-11C: Non-Stamper Cigarette Excise Return and
• Pay the outstanding excise amount, plus any penalties and interest.

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:

• TIR 08-7 
• DOR Directive 02-14
• Massachusetts General Laws Chapter 64C: Section 35