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Tobacco Taxes and Reports

Overview

Tobacco Products Tax: If you purchase unstamped cigarettes or little cigars or untaxed tobacco products including but not limited to cigars, manufactured tobacco and snuff, then you are subject to Tennessee’s tobacco products tax. The tax is most often paid by the wholesaler. Some manufacturers may choose to pay the tax instead, but generally they do not. Retailers and consumers purchasing untaxed tobacco products from out-of-state are required to pay the tax. This tax does not apply to tobacco produced and processed by the grower for the grower’s own use and not for sale. E-cigarettes are also excluded from tax.

Licensed Distributor Report (LDR): Due to the states being held to higher standards for diligent enforcement of the Master Settlement Agreement, increased reporting on the Licensed Distributor Report (LDR) will be required as of January 1, 2016. Click here for more information regarding this topic. 

Prevent All Cigarette Trafficking (PACT) Act: Federal law requires that anyone from another state who ships or transfers cigarettes into Tennessee must report those products with Tennessee.

Retail Accountability Program: Anyone that sells tobacco to Tennessee retailers for resale must report such sales electronically to the department. For more information click here.