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Department of Taxation and Finance

Cigarette and tobacco products tax

Now available online through your Business Online Services account!

Cigarettes and tobacco products retail dealer registration renewal and vapor products dealer registration renewal.

Renewal begins September 1, 2021, and is open until September 20, 2021.

The tobacco products definition of wholesale price has been revised to be the price for which the tobacco products are sold to a distributor, before the allowance of any discount, trade allowance, rebate or other reduction, and including the federal excise taxes paid by the manufacturer or other person. The invoice received by a distributor for its purchase of a tobacco product is presumptive evidence of the wholesale price of the tobacco product.

This definition applies to all tobacco products possessed in this state for sale on or after October 1, 2020. No floor tax is due on inventory acquired before October 1, 2020.

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