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Cigarette Tax and Tobacco Products Tax (Including Electronic Cigarettes)

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.

Please see the list of licensed cigarette and tobacco dealers that have consented to have their names and address posted on the website and the directory of manufacturers and brand families:

Retailers may contact our miscellaneous tax section 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.

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.

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

Forms and Instructions

Number Instructions Title
CTT-642   Cigarette Tax Stamp Order
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-PA-1   State CIGARETTE PACT Act Report for Vermont
FTA-PA-2   State TOBACCO PACT Act Report for Vermont

Law, Regulations, and Guidance

Number   Title
  32 V.S.A. Chapter 205  Cigarettes and Tobacco Products
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
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