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. Direct delivery sales of Cigarette & Tobacco products to consumers in Vermont are prohibited.
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 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 also prohibits online sales of other tobacco products, including e-cigarettes, to Vermont consumers. Please review our frequently asked questions to learn more.
Please see our list of licensed cigarette and tobacco dealers who have consented to have their names 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 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 tax.miscellaneous@vermont.gov.
Other Required Reports
- Nonparticipating Tobacco Manufacturers (NPM) Monthly Reporting
- Prevent All Cigarette Trafficking (PACT) Act Registration and Monthly Reporting
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. |
|
| Publications | ||
| 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.
| Cigarette Tax and Tobacco Products Tax | |
|---|---|
| File Form CTT-646, Wholesale Cigarette and Tobacco Dealer Report And Tax Return | |
| Tax Period Ending | Due Date |
| 12/31/2021 | 1/12/2022 |
| 1/31/2022 | 2/15/2022 |
| 2/28/2022 | 3/15/2022 |
| 3/31/2022 | 4/18/2022 |
| 4/30/2022 | 5/16/2022 |
| 5/31/2022 | 6/15/2022 |
| 6/30/2022 | 7/15/2022 |
| 7/31/2022 | 8/15/2022 |
| 8/31/2022 | 9/15/2022 |
| 9/30/2022 | 10/17/2022 |
| 10/31/2022 | 11/15/2022 |
| 11/30/2022 | 12/15/2022 |
| 12/31/2022 | 1/17/2023 |
| 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 |
| 12/31/2021 | 1/18/2022 |
| 1/31/2022 | 2/15/2022 |
| 2/28/2022 | 3/15/2022 |
| 3/31/2022 | 4/18/2022 |
| 4/30/2022 | 5/16/2022 |
| 5/31/2022 | 6/15/2022 |
| 6/30/2022 | 7/15/2022 |
| 7/31/2022 | 8/15/2022 |
| 8/31/2022 | 9/15/2022 |
| 9/30/2022 | 10/17/2022 |
| 10/31/2022 | 11/15/2022 |
| 11/30/2022 | 12/15/2022 |
| 12/31/2022 | 1/17/2023 |
| 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 |
| 12/31/2021 | 1/10/2022 |
| 1/31/2022 | 2/10/2022 |
| 2/28/2022 | 3/10/2022 |
| 3/31/2022 | 4/10/2022 |
| 4/30/2022 | 5/10/2022 |
| 5/31/2022 | 6/10/2022 |
| 6/30/2022 | 7/10/2022 |
| 7/31/2022 | 8/10/2022 |
| 8/31/2022 | 9/10/2022 |
| 9/30/2022 | 10/10/2022 |
| 10/31/2022 | 11/10/2022 |
| 11/30/2022 | 12/10/2022 |
| 12/31/2022 | 1/10/2023 |
LAWS, REGULATIONS AND GUIDANCE
32 V.S.A. Chapter 205 Cigarettes and Tobacco Products