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=.0325 ounce of tobacco) or $4.74 per ounce.
|$3.08 per 20 pack ($3.85 per 25 pack) effective July 1, 2015 2.3 percent prepayment discount available|
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.
|$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.
|The tax is $2.57 per ounce, or if packaged in quantities of less than 1.2 ounces, $3.08 per package.|
|92% of the wholesale price.|
This tax is imposed on all tobacco products at the wholesale level, except cigarettes, nonstamped little cigars, and roll your own tobacco.
Distributors will use form CTT-646 to report all cigar activity for the prior month. Tax rates for cigars fall under the following 3 categories:
- Category I - Wholesale price of $2.17 or less=92% of wholesale cost
- Category II - Wholesale price between $2.18-$9.99=$2.00 per cigar
- Category III - Wholesale price $10.00 and greater=$4.00 per cigar
See our quick reference guide on tax rates for cigarettes, tobacco products, and e-cigarettes.