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Overview and Registration. The Massachusetts excise tax on cigarettes is $3.51 per pack of 20 cigarettes. If a pack contains more than 20 cigarettes, the excise tax increases. Cigars and smoking tobacco are subject to a state excise tax of 40% of the wholesale price.
After you register with DOR, you will receive a Sales and Use Tax Registration Certificate (Form ST-1) for each business location. The form must be displayed on the business premises where customers can easily see it.
Sales Tax Refund Law and Guidance Under state sales tax law and DRS guidance, when customers purchase a taxable item and return it to a retailer for cash or credit within 90 days after the purchase date, they are entitled to a refund of the sales tax paid on the original purchase.
The federal cigarette tax is $1.01 per pack (there is no federal sales tax). In the last five years, the major cigarette companies have increased their product prices by more than $1.80 per pack.
New York has the most expensive cigarettes in the country, at $10.53 per pack. Connecticut is the second state with the most expensive cigarettes a cigarette price of $10.04 per pack. Rhode Island has the third most expensive cigarette in the country at $9.87 per pack.
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The highest combined state-local tax rate is $7.16 in Chicago, IL, with Evanston, IL second at $6.48 per pack. Other high state-local rates include New York City at $6.85 and Juneau, AK at $5.00 per pack. For more information on local cigarette taxes, see: .
Tobacco and Cigarette Tax by State StateCigarette Tax Massachusetts $3.51 / 20-pack Michigan $2.00 / 20-pack Minnesota $3.04 / 20-pack Mississippi $0.68 / 20-pack47 more rows
Form ST-2. This certifies that the organization named above is an exempt purchaser under Chapter 64H, section 6(d) or (e) of the Massachusetts General Laws.