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Nonparticipating Tobacco Manufacturers

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 Due Dates

File form CTT-646, Wholesale Cigarette and Tobacco Dealer Report And Tax Return. Please note: Due dates are not extended due to weekends or holidays; the report is always due by the 15th.

Tax Period Ending Due Date
12/31/2022 1/17/2023
1/31/2023 2/15/2023
2/28/2023 3/15/2023
3/31/2023 4/18/2023
4/30/2023 5/15/2023
5/31/2023 6/15/2023
6/30/2023 7/17/2023
7/31/2023 8/15/2023
8/31/2023 9/15/2023
9/30/2023 10/16/2023
10/31/2023 11/15/2023
11/30/2023 12/15/2023
12/31/2023 1/15/2024

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
Licensed Dealer of Cigarette and Tobacco Products 2016 GB-1165
Prevent All Cigarette Trafficking (PACT) Act Frequently Asked Questions 2016 FS-1103
Tax Rates for Cigarettes, Tobacco Products, and E-Cigarettes 2019 FS-1089
Vermont Department of Taxes ACH Credit Payment Guide 2023 GB-1104

Statistics and Reports

Type Updated
Vermont Department of Taxes Licensed Dealer of Cigarette and Tobacco Products 2021

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