Nonparticipating Tobacco Manufacturers (NPM) Monthly Reporting
The Department of Taxes is required to compile information about cigarettes and roll-your-own tobacco manufactured by non-participants in the Master Settlement Agreement, which were sold in Vermont.
You are required to file a monthly electronic report if you hold a Vermont Tobacco Products Wholesale Dealer’s License or a Vermont Cigarette Wholesale Dealer’s License; or if you are a person required to affix Vermont cigarette tax stamps, or if you affix cigarette tax stamps or remit tobacco products tax, cigarette tax, or roll-your-own cigarette tobacco tax.
Monthly Report Due Date
The monthly electronic report is due not later than the 15th day of the month following the end of the month being reported.
Filing Due Dates
File 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 |
|---|---|
| 12/31/2024 | 1/15/2025 |
| 1/31/2025 | 2/15/2025 |
| 2/28/2025 | 3/15/2025 |
| 3/31/2025 | 4/15/2025 |
| 4/30/2025 | 5/15/2025 |
| 5/31/2025 | 6/15/2025 |
| 6/30/2025 | 7/15/2025 |
| 7/31/2025 | 8/15/2025 |
| 8/31/2025 | 9/15/2025 |
| 9/30/2025 | 10/15/2025 |
| 10/31/2025 | 11/15/2025 |
| 11/30/2025 | 12/15/2025 |
| 12/31/2025 | 1/15/2026 |