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Home > Taxes > State Taxes > Tobacco Taxes

Tobacco Taxes

Tax Registration (PDF)

Instructions for Application for Registration (PDF)

Licensed Distributor Report

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Other Forms

Important Notices

Tax Rulings

FAQs about Tenn. Code Ann. Section 67-4-2601 et seq. (2003 Public Acts Chapter 294) (PDF)

Certification Form for Listing on Tennessee's Directory (PDF)

Affidavit of Tobacco Product Manufacturer -Required Attachment to Certification Application (PDF)

Instructions for Certification for Listing on Tennessee's Directory (PDF)

Manufacturer's Brand Certification - Revised 7/17/2008

Important Notice - Delivery Sales of Cigarettes (PDF)

Delivery Service Information Report (PDF)

TAXES AT A GLANCE

These are taxes on cigarettes and other tobacco products, such as cigars, manufactured tobacco and snuff, but not tobacco produced and processed by the grower for the grower's own use and not for sale. These taxes are reported and paid by licensed wholesalers and manufacturers.

DUE DATE
Monthly – 15th of the month

TAX RATES
Cigarette Tax – $0.62 per pack of 20s
                              $0.775 per pack of 25s
Tax on Other Tobacco Products – 6.6% of the wholesale cost

TAX PAYMENT
Mail tax payments to:

Tennessee Department of Revenue
Andrew Jackson Building
500 Deaderick St.
Nashville, TN  37242

CONTACT PHONE NUMBERS
Statewide toll-free: (800) 342-1003
Nashville and Out-of-state: (615) 253-0600