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Major Vermont Taxes

*NEW* Click here to view list of licensed Cigarettes and Tobacco Products Dealers (08/14)

Cigarette Tax
This tax is imposed on all cigarettes, including roll-your-own and little cigars, held in or to be sold in Vermont by any person. A license to sell in Vermont is required. Cigarettes and little cigars sold in Vermont must have a Vermont stamp affixed to the package. Stamps are purchased through the Vermont Department of Taxes. The tax on roll-your-own is $0.131 per cigarette equivalent (one cigarette=.0325 ounce of tobacco) or $4.23 per ounce.

Rate:
$2.75 per 20 pack ($3.44 per 25 pack) effective July 1, 2014
2.3 percent prepayment discount available

Snuff Tax
This tax is imposed on tobacco products which are not intended to be smoked, have a moisture content of no less than 45% or are not offered in individual single dose or single-use units.

Rate:
$2.29 per ounce

New Smokeless Tobacco
This tax is imposed on any tobacco product which is not intended to be smoked and has a moisture content of less than 45%, or is offered in individual single-dose tablets or other discrete single-use units.

Rate:
The tax is $2.29 per ounce, or if packaged in quantities of less than 1.2 ounces, $2.75 per package.

Tobacco Tax
This tax is imposed on all tobacco products at the wholesale level, except cigarettes, little cigars, roll your own tobacco, snuff or new smokeless tobacco. A license to sell in Vermont is required.

Rate:
92% of the wholesale price, excluding cigars. Distributors will use Schedule B of Form TO-641 to report all cigar activity for the prior month.

Category I

Wholesale price of $2.17 or less=92% of wholesale cost

Category II

Wholesale price between $2.18-$9.99=$2.00 per cigar

Category III

Wholesale price $10.00 and greater=$4.00 per cigar

2% discount allowed if tax paid within ten (10) days

Last Updated July 1, 2014


E-Mail the Cigarette and Tobacco Tax Unit

 

Tax Types :
- Business Entity Income Tax
- Cigarette and Tobacco Taxes
- C Corporation Income Tax
- Estate and Gift Taxes
- Fiduciary Tax
- Franchise Tax
- Fuel Gross Receipts / Petroleum Distributor
- Health Care Claims Tax
- Individual Income Tax
- Land Gains and Real Estate Withholding
- Meals and Rooms Tax
- Motor Vehicle Tax
- Property Tax
- Property Transfer Tax
- Sales and Use Tax

 
Vermont Department of Taxes, 133 State Street, Montpelier, Vermont 05633-1401