Cigarette Tax
This tax is imposed on all cigarettes, including roll-your-own and little cigars, held in or to be sold in Vermont by any person. A license to sell in Vermont is required. Cigarettes and little cigars sold in Vermont must have a Vermont stamp affixed to the package. Stamps are purchased through the Vermont Department of Taxes. The tax on roll-your-own is $0.154 per cigarette equivalent (one cigarette equals 0.0325 ounce of tobacco) or $4.74 per ounce.
| Rate |
|---|
| $3.08 per 20 pack ($3.85 per 25 pack) effective July 1, 2015 2.3% prepayment discount available |
Snuff Tax
This tax is imposed on tobacco products which are not intended to be smoked, have a moisture content of no less than 45% or are not offered in individual single dose or single-use units.
| Rate |
|---|
| $2.57 per ounce |
New Smokeless Tobacco
This tax is imposed on any tobacco product which is not intended to be smoked and has a moisture content of less than 45%, or is offered in individual single-dose tablets or other discrete single-use units.
| Rate |
|---|
| The tax is $2.57 per ounce, or if packaged in quantities of less than 1.2 ounces, $3.08 per package. |
Electronic Cigarette
| Rate |
|---|
| 92% of the wholesale price. |
Tobacco Tax
This tax is imposed on all tobacco products at the wholesale level, except cigarettes, non-stamped little cigars, and roll-your-own tobacco.
Cigar Tax
Distributors will use form CTT-646 to report all cigar activity for the prior month. Tax rates for cigars fall under the following three categories:
- Category I - Wholesale price $2.17 or less: the tax rate is 92% of wholesale cost
- Category II - Wholesale price between $2.18 and $9.99: the tax rate is $2.00 per cigar
- Category III - Wholesale price $10.00 and greater: the tax rate is $4.00 per cigar
See our quick reference guide on tax rates for cigarettes, tobacco products, and e-cigarettes.