NPM

Nonparticipating Tobacco Manufacturers (NPM) Monthly Reporting

The Department of Taxes is required to compile information about cigarettes and roll-your-own tobacco manufactured by non-participants in the Master Settlement Agreement which were sold in Vermont.

You are required to file a monthly electronic report if you hold a Vermont Tobacco Products Wholesale Dealer’s License or a Vermont Cigarette Wholesale Dealer’s License; or if you are a person required to affix Vermont cigarette tax stamps, or if you affix cigarette tax stamps or remit tobacco products tax, cigarette tax, or roll-your-own cigarette tobacco tax.

Monthly Report Due Date

The monthly electronic report is due not later than the 15th day of the month following the end of the month being reported.  Please note:  The due date for this report is not extended due to holidays or weekends.

Filing Monthly Reports

Form NPM-1, Licensed Wholesale Dealer Report Cigarette and Roll-Your-Own Sales of Non-Participating Manufacturer Brands NPM-1 report is now part of Form CTT-646, Wholesale Cigarette and Tobacco Dealer Report And Tax Return.

Helpful Information:

33 V.S.A. § 1913(10)

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Contact Us

Commissioner Kaj Samsom
133 State Street | Montpelier, VT 05633
(802) 828-2505

Taxpayer Assistance Window
Located on the 1st Floor
Service Hours: 7:45 a.m. - 4:30 p.m. Monday - Friday

Contact a Specific Tax Section