Massachusetts tobacco and vapor compliance

Cigar Distributor's License (cigars and smoking tobacco), including nonresident cigar distributor

Who needs it

Distributor or wholesaler, Importer, US manufacturer, Manufacturer outside the US

Agency

Massachusetts Department of Revenue

Fee

No fee

Bond

None found in statute, Form CT-CDL or TIR 08-16

Term

Annual, October 1 to September 30 (TIR 08-16; Form CT-CDL); DOR's current list covers October 1, 2025 to September 30, 2026

Renewal

Form CT-CDL (with Form CT-PQ) filed online through MassTaxConnect on or before October 1 each year for new and renewal licenses; a separate license for each place of business

Required of anyone who sells cigars or smoking tobacco to retail dealers or others for resale, imports or causes them to be imported into Massachusetts for sale, or manufactures them in Massachusetts. DOR guidance (TIR 08-16, TIR 08-17) says a seller with physical presence in Massachusetts (store, office, sales representatives including independent agents, or more than a negligible amount of property or equipment) must be licensed, and an out-of-state manufacturer or wholesaler without physical presence may apply voluntarily as a nonresident cigar distributor; once licensed it must collect and pay the 40% excise. A nonresident must appoint the Secretary of the Commonwealth as agent for service of process and agree to make its books available for examination in Massachusetts. Filed with Form CT-PQ (personal questionnaire for each controlling person) and the documents on Form CT-CHL, which lists proof of U.S. citizenship or employment eligibility and photo ID, a recent photograph, organizational documents, workers' compensation proof, sales tax registration, and a lease or deed of at least 2 years for a separate, secure warehousing location. The license must be displayed. DOR must act within 90 days or the application is deemed denied.

G.L. c. 64C, s. 7B(a), (e), (f), (h); G.L. c. 62C, s. 67; Form CT-CDL (rev. 12/17); Form CT-CHL; TIR 08-16; AP 114; DOR cigar distributor license list (10/1/2025 to 9/30/2026) Source

Cigar Retailer's License (cigars and smoking tobacco)

Who needs it

Retailer

Agency

Massachusetts Department of Revenue

Fee

No fee for a cigar and smoking tobacco only retailer license per TIR 08-16 (2008); $50 per TIR 08-16 for a combined cigarette, cigar and smoking tobacco retailer license. Current fees not restated on a current DOR page.

Bond

None found

Term

Two years; expires September 30 of each even-numbered year (current term October 1, 2024 to September 30, 2026)

Renewal

Online through MassTaxConnect; the current term ends September 30, 2026

Anyone selling cigars or smoking tobacco to consumers must hold this license for each place of business and display it. A retailer that buys only taxed cigars from licensed distributors holds only this license; a retailer that buys directly from a seller that is not a licensed Massachusetts cigar distributor must also be licensed as a cigar distributor. A store that sells cigarettes, little cigars or smokeless tobacco also needs the cigarette retailer license, and a store selling vapor products needs an ENDS retailer license.

G.L. c. 64C, s. 7B(e)(2), (h); G.L. c. 62C, s. 67; TIR 08-16; AP 114; DOR FAQ Source

Electronic Nicotine Delivery System (ENDS) Distributor License, including nonresident ENDS distributor

Who needs it

Distributor or wholesaler, Importer, US manufacturer, Manufacturer outside the US

Agency

Massachusetts Department of Revenue

Fee

No fee

Bond

None found

Term

Annual (DOR's current ENDS distributor list covers October 1, 2025 to September 30, 2026)

Renewal

Form ENDS-DL with Form ENDS-PQ and the ENDS-CHL documents

Required since June 1, 2020 of anyone who imports or causes ENDS to be imported into Massachusetts for sale or manufactures them here; an out-of-state seller shipping to Massachusetts retailers may apply as a nonresident ENDS distributor on the same terms as for cigars. Separate license for each place of business.

G.L. c. 64C, s. 7E(a), (e), (f), (h); G.L. c. 62C, s. 67; TIR 20-6; AP 114 Source

ENDS Retailer License

Who needs it

Retailer

Agency

Massachusetts Department of Revenue

Fee

No fee

Bond

None found

Term

Two years (current term October 1, 2024 to September 30, 2026)

Renewal

Online through MassTaxConnect

Required since June 1, 2020 of anyone selling ENDS to consumers, for each place of business. Retail stores may sell only non-flavored ENDS with nicotine content of 35 mg/ml or less; higher strengths only in adult-only retail tobacco stores and smoking bars.

G.L. c. 64C, s. 7E(e)(2), (h); TIR 20-6; DOR FAQ Source

Smoking bar permit

Who needs it

Retailer

Agency

Massachusetts Department of Revenue

Fee

No fee

Bond

None found

Term

Two years

Renewal

Permit valid two years from issuance per AP 114; quarterly Form SBQD required to keep it

A smoking bar is the only place flavored tobacco products (including flavored cigars and flavored ENDS) may be sold, and only for on-site consumption. Under G.L. c. 270, s. 22 it must exclusively occupy an enclosed indoor space, be primarily engaged in retail sale of tobacco products for on-premises consumption, keep food and beverage revenue incidental, bar persons under 21, bar outside food and drink, hold a local retail tobacco permit, and hold this DOR permit. AP 114 says at least 51% of its combined revenue from tobacco products, food and beverages must come from retail tobacco sales, and it must file Form SBQD within 20 days after each quarter.

G.L. c. 270, ss. 22, 28(b); AP 114 Source

Cigarette licenses (only if handling cigarettes, little cigars or smokeless tobacco)

Who needs it

Retailer, Distributor or wholesaler, Importer, US manufacturer

Agency

Massachusetts Department of Revenue

Fee

Form CTL (rev. 3/15): wholesaler $250 ($125 branch), unclassified acquirer $250, manufacturer $250 ($125 branch), vending machine operator $150; stamper no fee; cigarette retailers apply separately (online)

Bond

Surety bond only for stampers buying stamps on 30-day credit

Term

Non-retail cigarette licenses annual, expiring June 30 (AP 114; DOR FAQ); retailer licenses two years expiring September 30 of even years

Renewal

See AP 114

Little cigars and smokeless tobacco are 'cigarettes' for G.L. c. 64C and c. 62C purposes, so selling them requires cigarette licensing rather than the cigar license. An unclassified acquirer is anyone (other than a buyer at retail from a licensed retailer) who imports or acquires these products from someone other than a licensed manufacturer, wholesaler or vending machine operator. Wholesaler applicants need affidavits from 3 licensed manufacturers.

G.L. c. 64C, s. 1; G.L. c. 62C, s. 67; Form CTL; AP 114; DOR FAQ Source

Cigar and smoking tobacco excise

Rate

40% of wholesale price

Base

Wholesale price: for a manufacturer, its set price or wholesale value; for a distributor that is not the manufacturer, the price it paid; for a retailer or consumer, the price it paid

Who pays

Cigar distributor, at the time cigars or smoking tobacco are manufactured, purchased, imported, received or acquired in Massachusetts; a licensed nonresident distributor collects and pays on everything it ships in. The retailer is liable for tax the distributor did not pay, and a resident consumer for tax no distributor or retailer paid. The tax is added to the sales price.

Effective

40% since July 31, 2013 (was 30%)

No cap and no premium cigar exemption. 'Cigar' is any roll of tobacco wrapped in leaf tobacco or a substance containing tobacco, other than a cigarette; 'smoking tobacco' includes pipe and roll-your-own tobacco and other tobacco suitable for smoking. Little cigars are excluded (taxed as cigarettes). Exported product is exempt. A retailer who cannot show a distributor's invoice on demand is presumed liable.

G.L. c. 64C, s. 7B(a) to (g); AP 114; TIR 08-17 Source

Little cigar excise (as cigarettes)

Rate

$3.51 per pack of 20 (175.5 mills per stick: 150.5 under s. 6 plus 12.5 under each of ss. 7A and 7C)

Base

Per stick; stamped

Who pays

Licensed cigarette stamper or wholesaler; unclassified acquirer on untaxed product

Effective

Little cigars taxed as cigarettes since July 1, 2008; current rate since July 31, 2013

Little cigar means a roll of tobacco wrapped in leaf tobacco or a substance containing tobacco where 1,000 weigh not more than 3 pounds. Cigarette rules, stamps and licenses apply.

G.L. c. 64C, ss. 1, 6, 7A, 7C; TIR 08-17; AP 114 Source

Smokeless tobacco excise

Rate

210% of the price paid by the licensee or unclassified acquirer (160% under s. 6 plus 25% under each of ss. 7A and 7C)

Base

Purchase price of the licensee or unclassified acquirer

Who pays

Licensed cigarette licensees (wholesalers) or unclassified acquirers on the monthly return

Effective

210% since July 31, 2013

Smokeless tobacco means snuff, snuff flour and any tobacco suitable for chewing (cavendish, plug, twist, fine-cut). Not stamped.

G.L. c. 64C, ss. 1, 6, 7A, 7C; AP 114 Source

ENDS excise

Rate

75% of wholesale price

Base

Wholesale price (same three-tier definition as cigars)

Who pays

ENDS distributor on manufacture, purchase, import, receipt or acquisition in Massachusetts; retailer liable if distributor did not pay; resident consumer liable if neither paid

Effective

June 1, 2020

Covers devices, e-liquid and gel, and components and accessories, with or without nicotine. FDA-approved cessation products and marijuana products are excluded.

G.L. c. 64C, s. 7E; Chapter 133 of the Acts of 2019; TIR 20-6 Source

Sales tax prepayment on tobacco products

Rate

6.25% of the wholesale sales price (including the excise in the price)

Base

Wholesale sales price at which the seller sells to others for resale

Who pays

Manufacturers, wholesalers, unclassified acquirers and any other person doing business in Massachusetts selling tobacco products (including cigars, smoking tobacco, smokeless and ENDS) to others for resale; TIR 08-13 says out-of-state sellers must prepay if they are Massachusetts cigarette stampers or licensed nonresident cigar distributors. The retailer takes a credit against its own sales tax.

Effective

Cigars and smoking tobacco since October 1, 2008

The prepayment must be separately stated on each invoice and is reported on the seller's sales tax return. The excise is included in the wholesale price on which it is computed (TIR 08-13). Does not apply to manufacturers and unclassified acquirers to the extent they sell through a licensed wholesaler or unclassified acquirer. TIR 08-13 predates the 40% cigar rate and the 6.25% sales tax rate, but the statute remains in force.

G.L. c. 64H, ss. 2, 3A; TIR 08-13; TIR 08-17 Source

Cigar and Smoking Tobacco Excise Return

Form

Cigar-2 with Schedule A-1 (resident) or A-2 (nonresident), Schedule B (non-taxable sales) and Schedule RYO-2

How often

Quarterly

Due

20th day of the month after the quarter (April 20, July 20, October 20, January 20)

Zero returns

Yes, file even with no activity

Where

https://mtc.dor.state.ma.us/mtc/_/

Filed by each licensed cigar distributor for each place of business, reporting wholesale purchase price, non-taxable sales and 40% tax, with full payment. The form says a return must be filed even if no tax is due, and a signed Schedule RYO-2 must be filed with every return even if no roll-your-own tobacco was bought. The statute lets DOR require monthly or quarterly returns; Form Cigar-2, TIR 08-16 and AP 114 say quarterly. The posted form (rev. 3/15) gives a mailing address (PO Box 7022, Boston, MA 02204); whether Cigar-2 must now be filed through MassTaxConnect was not confirmed. A final return is due immediately on ceasing sales.

G.L. c. 62C, s. 16(c1/2); Form Cigar-2; AP 114; TIR 08-16 Source

ENDS excise return

Form

ENDS return (MassTaxConnect)

How often

Monthly

Due

20th day of the following month

Where

https://mtc.dor.state.ma.us/mtc/_/

Licensed ENDS distributors report quantity sold and pay the 75% excise for each place of business, filed electronically through MassTaxConnect (TIR 20-6). The statute lets DOR require monthly or quarterly returns; DOR requires monthly.

G.L. c. 62C, s. 16(c3/4); TIR 20-6; AP 114 Source

Smoking bar quarterly report

Form

SBQD

How often

Quarterly

Due

Within 20 days after the end of each quarter

Where

https://mtc.dor.state.ma.us/mtc/_/

Required to keep a DOR smoking bar permit; DOR sends a 21-day cure notice before suspension for non-filing.

AP 114 Source

Schedule RYO-2 roll-your-own purchase reporting

Who files

Distributor or wholesaler, Importer, US manufacturer, Manufacturer outside the US

Fee

None

Deadline

With each quarterly Cigar-2

Cigar distributors must sign and file Schedule RYO-2, detailing roll-your-own tobacco purchases, with every Cigar-2 return, even when no roll-your-own tobacco was purchased. Whether roll-your-own brands must also appear in the DOR Tobacco Product Manufacturers Directory (maintained for cigarettes) was not confirmed.

Form Cigar-2; TIR 08-16 Source

Flavored tobacco and nicotine products, including flavored and menthol cigars

Effective

December 11, 2019 for ENDS; June 1, 2020 for all other tobacco products including cigars and menthol

No person, retailer or manufacturer may sell, distribute or offer for sale any flavored tobacco product or tobacco product flavor enhancer in a retail establishment, online or by any other means to a consumer in Massachusetts, or advertise such a sale, except sales by a licensed smoking bar for on-site consumption. 'Tobacco product' includes anything made or derived from tobacco or nicotine (cigars, little cigars, pipe tobacco, snuff, chew, ENDS), so it reaches nicotine pouches. A characterizing flavor includes fruit, chocolate, vanilla, honey, candy, dessert, alcoholic beverage, menthol, mint, wintergreen, herb or spice. Manufacturer claims of a flavor are presumptive evidence. Flavored ENDS may be sold online or by phone for delivery to consumers in other states. Fines are $1,000, $2,000 and $5,000 for first, second and later offenses.

G.L. c. 270, s. 28; Chapter 133 of the Acts of 2019, s. 28; TIR 20-6 Source

Age 21 and free samples

Effective

December 31, 2018 (Chapter 157 of the Acts of 2018)

No sale or provision of any tobacco or nicotine product to anyone under 21. Free samples are banned in retail and commercial establishments except retail tobacco stores and smoking bars. Fines of $1,000, $2,000 and $5,000. Under 940 CMR 22.00, cigar retailers must check government photo ID of any buyer who appears under 27.

G.L. c. 270, s. 6; 940 CMR 22.05 Source

Attorney General cigar sales rules

Effective

In effect

Retailers may not sample or give away cigars or little cigars, break little cigar packages to sell singles, or use self-service displays of cigars or little cigars except inside adult-only retail facilities. Cigars may not be distributed by mail (including coupon redemption) except mail or internet sales that verify age through a commercially available database and use a delivery method requiring the signature of a person of legal age. Cigar packages must carry one of the prescribed rotating health warnings on at least 25% of the front panel.

940 CMR 22.04, 22.05 Source

ENDS nicotine strength

Effective

December 11, 2019

ENDS with nicotine content above 35 mg/ml may be sold only by retail tobacco stores (adult-only, locally permitted) and smoking bars.

G.L. c. 270, s. 29 (Chapter 133 of the Acts of 2019); TIR 20-6 Source

Buying or selling without licensed parties

Effective

In effect

Selling or possessing cigars or smoking tobacco for sale, or acting as a cigar distributor or retailer, without a license, and knowingly buying or possessing cigars not manufactured, purchased or imported by a licensed cigar distributor or retailer, each carry civil penalties up to $5,000 for a first offense and $25,000 for each later offense. No one may sell or solicit orders for cigars to be shipped into Massachusetts to anyone who is not a licensed cigar distributor or retailer, unless sold to or through one. Shipping cases must show the name and address of the person receiving the cigars from the manufacturer.

G.L. c. 64C, s. 7B(l) Source

Health care institutions

Effective

December 31, 2018

Health care institutions such as pharmacies and hospitals may not sell tobacco products.

Chapter 157 of the Acts of 2018 (per DPH guidance) Source

Shipping rule

Cigars may be sold by mail or internet to Massachusetts consumers only with age verification through a commercially available database and delivery requiring the signature of a person of legal age (940 CMR 22.05(4)). Separately, G.L. c. 64C, s. 7B(l)(1) bars selling or soliciting orders for cigars or smoking tobacco to be shipped into Massachusetts to anyone who is not a licensed cigar distributor or licensed cigar retailer unless sold to or through one. A consumer is neither, so a remote seller shipping to Massachusetts consumers must itself be a licensed cigar distributor (a nonresident license is available) or sell through a licensed distributor or retailer; a consumer who receives untaxed cigars owes the excise (Form CT-12 per AP 114). Flavored and menthol cigars may not be shipped to Massachusetts consumers at all. Minimum age is 21.

940 CMR 22.05; G.L. c. 64C, s. 7B(g), (l); G.L. c. 270, ss. 6, 28; AP 114 Source

Shipping rule

Delivery sales of cigarettes, smokeless tobacco and electronic smoking devices require database age verification (collected separately from payment) and adult signature at delivery (940 CMR 21.00). Since 2021, online ENDS sellers must register with DOR under the federal PACT Act (Form CT-PAR) and file monthly reports (Forms CT-MM and CT-MMT); the first reports were due April 10, 2021. Flavored ENDS may be shipped only to consumers outside Massachusetts.

940 CMR 21.00; G.L. c. 270, s. 28(c); DOR FAQ Source

Local rule

Local boards of health regulate tobacco retail sales and typically require a local tobacco sales permit for each store in addition to the DOR license; a retail tobacco store or smoking bar must hold a local permit under state law. Local rules vary widely; DPH notes that municipalities have, for example, limited flavored tobacco and e-cigarette sales to adult-only establishments and required municipal permits for vape shops. Check the board of health for every store location.

G.L. c. 270, s. 22; DPH guidance on state and local tobacco laws Source

Local rule

Example: Brookline bars the sale of tobacco and nicotine products to anyone born on or after January 1, 2000, a birth-date based ban the Supreme Judicial Court upheld in Six Brothers, Inc. v. Brookline, 493 Mass. 616 (2024). Other local rules (price floors, humidor and display rules, flavor limits) vary by town; check each board of health.

Six Brothers, Inc. v. Brookline, 493 Mass. 616 (2024); Town of Brookline General By-Laws, Article 8.23 Source

Records

Cigar retailers must be able to show a cigar distributor's invoice for every cigar in stock; failure on demand creates a presumption that the excise was not paid and that the retailer owes it. Consumers likewise must show an invoice or receipt from a distributor or retailer.

G.L. c. 64C, s. 7B(c), (g) Source

Records

Cigar and ENDS distributors keep invoices showing invoice number, purchase date, supplier, tax paid and purchaser. Nonresident distributors agree to produce books and records for examination in Massachusetts. Sellers prepaying sales tax must state it separately on each invoice, and retailers keep invoices to support their prepayment credit.

AP 114; G.L. c. 64C, s. 7B(f); G.L. c. 64H, s. 3A Source

Penalty

Unlicensed selling, knowingly buying from unlicensed sources, soliciting shipments to unlicensed persons, unmarked shipping cases, and false returns: civil penalty up to $5,000 for a first offense and $25,000 for each later offense, in addition to other penalties; each violation is a separate offense. Untaxed cigars found with a person who is not a licensed distributor may be seized with the vehicle or container and forfeited.

G.L. c. 64C, s. 7B(l) Source

Penalty

Late filing: 1% of the tax per month or part of a month, up to 25%. Late payment: a further 1% per month, up to 25%. Interest also applies. Waivable for reasonable cause.

G.L. c. 62C, s. 33 Source

Penalty

Responsible officers, employees and members are personally liable for unpaid c. 64C tax. DOR may deny a license for unpaid taxes or recent convictions; denials are appealable to the Appellate Tax Board within 60 days (license suspensions or revocations within 10 days per AP 114).

G.L. c. 64C, s. 7D; G.L. c. 62C, s. 67; AP 114 Source

Not enacted

Not enacted: H.3074 (2025 to 2026 session) would have raised the cigar and smoking tobacco excise from 40% to 80% of wholesale and raised the cigarette excise by 50 mills per cigarette ($1.00 per pack). It was sent to a study order on April 2, 2026, which ordinarily ends a bill for the session. The 40% rate is unchanged.

H.3074 (194th General Court) Source

Not enacted

Not enacted: H.3067 (2025 to 2026 session) would have imposed a separate excise on oral nicotine products (nicotine pouches). Sent to a study order on April 2, 2026.

H.3067 (194th General Court) Source

Not enacted

Not enacted: H.2562, a statewide 'nicotine-free generation' bill barring tobacco sales to anyone born on or after January 1, 2006, was heard July 14, 2025 and sent to a study order on March 16, 2026. Local birth-date bans remain in force where adopted.

H.2562 / HD.2372 (194th General Court) Source

September 30, 2026

Current license terms end September 30, 2026: cigar and ENDS distributor licenses (October 1, 2025 to September 30, 2026) and two-year cigar, cigarette and ENDS retailer licenses (October 1, 2024 to September 30, 2026). Renewal for the term starting October 1, 2026 is due now.

DOR license lists; G.L. c. 62C, s. 67 Source

Massachusetts Department of Revenue (DOR), Cigarette and Tobacco Excise Unit

Handles

Administers the cigar and smoking tobacco, smokeless, cigarette and ENDS excises under G.L. c. 64C; issues cigar, cigarette and ENDS distributor and retailer licenses and smoking bar permits; receives Cigar-2 and ENDS returns; audits and seizes untaxed product. Cigarette and Tobacco Excise Unit phone 617-887-5090; cigar distributor documents may be emailed to cigar.distributors@dor.state.ma.us.

Online

https://mtc.dor.state.ma.us/mtc/_/

Source

Massachusetts Department of Public Health (DPH)

Handles

May issue rules to implement the age 21 and flavored tobacco product laws (G.L. c. 270, ss. 6 and 28) and publishes guidance on state and local tobacco laws.

Source

Massachusetts Attorney General

Handles

Enforces the consumer protection regulations on cigar and little cigar sales (940 CMR 22.00), including age verification, self-service displays, sampling and mail or internet sales, and the parallel rules for cigarettes, smokeless tobacco and electronic smoking devices (940 CMR 21.00).

Source

Local boards of health

Handles

Issue local tobacco sales permits and adopt local regulations and bylaws on tobacco retail sales (for example minimum cigar prices, permit caps, flavor rules and birth-date based sales bans); enforce state age and flavor laws locally.

Source