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. Direct delivery sales of Cigarette & Tobacco products to consumers in Vermont are prohibited.

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 Instructions

Law, Regulations, and Guidance

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.