Cigarette Tax and Tobacco Products Tax (Including Electronic Cigarettes)

Overview

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.

Effective July 1, 2019: 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 has been 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. Only a licensed wholesale dealer may sell other tobacco products, including e-cigarettes, to retailers doing business in Vermont. Vermont prohibits online sales of other tobacco products, including e-cigarettes, to Vermont consumers. Read our frequently asked questions to learn more.

Please see our list of licensed cigarette and tobacco dealers who have consented to have their name and address posted on the website. Retailers may contact Miscellaneous Taxes 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.

How to File

Online
Taxpayers may file returns and pay tax due using myVTax, our free, secure, online filing site. If you have any questions, contact us at (802) 828-2551 or tax.miscellaneous@vermont.gov.

Paper Returns
If you cannot file and pay through myVTax, you may still use the paper forms.​

Other Required Reports

Forms and Publications

NO. Instructions Title
CTT-642   Cigarette Tax Stamp Order
CTT-643   Wholesale Cigarette & Tobacco Dealers Vermont Floor Stock Tax Return
CTT-644   Retail Cigarette And Tobacco Sellers Vermont Floor Stock Tax Return
CTT-645   Vermont Wholesale Dealers Claim For Cigarette Stamp Tax Refund
CTT-646   Wholesale Cigarette and Tobacco Dealer Report And Tax Return
CTT-647 Instructions Vermont Wholesale Cigarette and Tobacco Dealer License Application
CTT-648   Vermont Wholesale Dealers Claim for Tobacco Tax Refund
CTT-961   Cigarette And Tobacco Tax Payment Voucher
FTA-PA1   State CIGARETTE PACT Act Report for Vermont
FTA-PA2   State TOBACCO PACT Act Report for Vermont
NPM-1  

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.

NO.   Title
FS-1089   Tax Rates for Cigarettes, Tobacco Products, and E-Cigarettes
FS-1103   Prevent All Cigarette Trafficking (PACT) Act Frequently Asked Questions
GB-1159   myVTax Guide: How to Register for PACT Act Reporting
GB-1157   myVTax Guide: How to Submit a PACT Act Report
Download   PACT Act Sample File (xlsx)
View   PACT Act File Upload Layout (pdf)
View   Licensed Cigarette and Tobacco Dealers

Filing Deadlines

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.

Print Due Dates (pdf)

Cigarette Tax and Tobacco Products Tax
File Form CTT-646, Wholesale Cigarette and Tobacco Dealer Report And Tax Return
Tax Period Ending Due Date
12/31/2019 1/15/2020
1/31/2020 2/18/2020
2/28/2020 3/16/2020
3/31/2020 4/15/2020
4/30/2020 5/15/2020
5/31/2020 6/15/2020
6/30/2020 7/15/2020
7/31/2020 8/18/2020
8/31/2020 9/15/2020
9/30/2020 10/15/2020
10/31/2020 11/16/2020
11/30/2020 12/15/2020
12/31/2020 1/15/2021
NPM-1
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. 

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
12/31/2019 1/15/2020
1/31/2020 2/15/2020
2/28/2020 3/15/2020
3/31/2020 4/15/2020
4/30/2020 5/15/2020
5/31/2020 6/15/2020
6/30/2020 7/15/2020
7/31/2020 8/15/2020
8/31/2020 9/15/2020
9/30/2020 10/15/2020
10/31/2020 11/15/2020
11/30/2020 12/15/2020
12/31/2020 1/15/2021
PACT ACT Montly Report
Please note: Due dates for PACT Act reporting are not extended due to weekends or holidays; the report is always due by the 10th. 
Tax Period Ending Due Date
12/31/2019 1/10/2020
1/31/2020 2/10/2020
2/28/2020 3/10/2020
3/31/2020 4/10/2020
4/30/2020 5/10/2020
5/31/2020 6/10/2020
6/30/2020 7/10/2020
7/31/2020 8/10/2020
8/31/2020 9/10/2020
9/30/2020 10/10/2020
10/31/2020 11/10/2020
11/30/2020 12/10/2020
12/31/2020 1/10/2021

LAWS, REGULATIONS AND GUIDANCE
32 V.S.A. Chapter 205 Cigarettes and Tobacco Products