Division of Taxation

Tobacco and Vapor Products Tax

File and Pay

Access the online business tax payment service.

Print Forms and Instructions

Find Tobacco and Vapor Products Tax forms.

Tobacco and Vapor Products Monthly Totals

Find answers to common questions about untaxed cigarette notices.

The Tobacco and Vapor Products Tax is imposed on the sale of tobacco and nicotine products, other than cigarettes, by a distributor or a wholesaler to a retail dealer or consumer.

Cigarettes are exempt from this tax.

All businesses that are registered for the Tobacco and Vapor Products Tax are required to file the monthly Tobacco Products Tax return, Form TPT-10 along with the applicable schedules, on the 20th day of the month following the end of the prior month. If the due date falls on a weekend or holiday, the return is due the next business day.