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Cigarette Tax and Tobacco Products Tax (Including Electronic Cigarettes)

Cigarette or Tobacco Tax is paid by licensed wholesale dealers on the sale of cigarettes or other tobacco products to retailers. If a retailer identifies cigarettes or other tobacco products inventory upon which tax has not been paid by the licensed wholesale dealer, then the retailer shall pay the tax. Direct delivery sales of Cigarette & Tobacco products to consumers in Vermont are prohibited.

Please see the list of licensed cigarette and tobacco dealers that have consented to have their names and address posted on the website and the directory of manufacturers and brand families:

Retailers may contact our miscellaneous tax section to verify if a dealer who is not included on the list is currently licensed by the department. Tax on cigarette and little cigar packs is paid by licensed wholesale dealers who purchase cigarette tax stamps directly from the Department.

Electronic Cigarettes

The Tobacco Products Tax is paid by a licensed wholesale dealer on the sale of other tobacco products to a retailer. The definition of other tobacco products expanded to include tobacco substitutes (which includes e-cigarettes), liquids, whether nicotine-based or not, and delivery devices when sold separately for use with a tobacco substitute. Tobacco products tax shall not be applied to cannabis or hemp products that do not contain tobacco. Only a licensed wholesale dealer may sell other tobacco products, including e-cigarettes, to retailers doing business in Vermont. Vermont also prohibits online sales of other tobacco products, including e-cigarettes, to Vermont consumers. Please review our frequently asked questions to learn more.

How to File


Taxpayers may file returns and pay the tax due using myVTax, our free, secure, online filing system.

Paper Returns

If you cannot file and pay through myVTax, you may still use the paper forms.​ If you need assistance filing returns or placing a stamp order through myVTax, please contact the Department at (802) 828-2551 or

Other Required Reports

Cigarette and Tobacco Tax Forms and Guidance

myVTax Instructions

Title Revised Number
myVTax Guide: How to Register for PACT Act Reporting 2020 GB-1159
myVTax Guide: How to Submit a PACT Act Report 2020 GB-1157
myVTax Guide: Prevent All Cigarette Trafficking (PACT) Act File Upload Layout 2023 FS-1325

Tax Forms and Instructions

Form Number Instructions Title Revised
CTT-642   Cigarette Tax Stamp Order 2017
CTT-645   Vermont Wholesale Dealers Claim For Cigarette Stamp Tax Refund 2017
CTT-646   Wholesale Cigarette and Tobacco Dealer Report And Tax Return 2019
CTT-647 Instructions Vermont Wholesale Cigarette and Tobacco Dealer License Application 2019
CTT-648   Vermont Wholesale Dealers Claim for Tobacco Tax Refund 2017
CTT-961   Cigarette And Tobacco Tax Payment Voucher 2017

Report Templates

You may also use the uniform PACT Act forms to file monthly reports. The PACT Act Forms are available at the Federation of Tax Administrators' website. See fillable versions of these forms for use in Vermont below:

Form Number Instructions Title Revised
FTA-PA-1   State Cigarette PACT Act Report for Vermont 2022
FTA-PA-2   State Tobacco PACT Act Report for Vermont 2022
Sample Report (xlsx) PACT Act File Upload Layout- FS-1325 (pdf) PACT Act Sample File (Please note: You must save the file as a csv. file format in order to upload to myVTax) 2017

Fact Sheets and Guidance

Title Revised Number
Prevent All Cigarette Trafficking (PACT) Act Frequently Asked Questions 2016 FS-1103
Tax Rates for Cigarettes, Tobacco Products, and E-Cigarettes 2024 FS-1089
Vermont Department of Taxes ACH Credit Payment Guide 2023 GB-1104


Type Updated
Vermont Department of Taxes Licensed Dealer of Cigarette and Tobacco Products 2024

Filing Due Dates

Cigarette Tax and Tobacco Products Tax, including on e-cigarettes and accessories, are filed and paid monthly. The return and payment are due 15 days following the end of the month. A return must be filed each month by every licensed wholesale dealer, even when no tax is due. File Form CTT-646, Wholesale Cigarette and Tobacco Dealer Report And Tax Return

Tax Period Ending Due Date
12/31/2023 1/16/2024
1/31/2024 2/15/2024
2/29/2024 3/15/2024
3/31/2024 4/15/2024
4/30/2024 5/15/2024
5/31/2024 6/17/2024
6/30/2024 7/15/2024
7/31/2024 8/15/2024
8/31/2024 9/16/2024
9/30/2024 10/15/2024
10/31/2024 11/15/2024
11/30/2024 12/16/2024
12/31/2024 1/15/2025

Laws, Rules, and Regulations

Title Section
Cigarettes and Tobacco Products 32 V.S.A. Chapter 205
Nonparticipating Tobacco Manufacturers 33 V.S.A. § 1913