Rev. 2/13
Form CTS-8
Massachusetts
Record of Cigarette and
Department of
Smokeless Tobacco Sales or Disposition
Revenue
Name of licensee
License number
Federal Identification number
Mailing address
City/Town
State
Zip
Classification
Phone number
For month and year
a.
b.
c. Total
col. a × col. b
Quantity of cigarettes in package
Number of packages
Tax per package
1 For packages of 20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 For packages of 25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
3 For packages of
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 For packages of
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Total tax on cigarettes. Add col. c of lines 1 through 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
a.
b.
c. Total
col. a × col. b
Purchase price
Tax rate
6 Total purchase price of smokeless tobacco sold in Massachusetts . . . . . . 6
.90
7 Total purchase price of cigars and smoking tobacco sold in Massachusetts 7
.30
8 Total tax due. Pay with this return. Add col. c of lines 5 through 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Declaration
Under the penalties of perjury, I declare that the following is a true and correct statement of all sales and other disposition of
cigarettes within the Commonwealth of Massachusetts during the above-named month.
Signature
Title
Date
General Information
This return must be filed by all transportation companies and such other persons as the Commissioner may authorize to sell unstamped
cigarettes, smokeless tobacco, cigars and smoking tobacco in the Commonwealth of Massachusetts. Include with this return payment
for the tax due on or before the 20th day of the month covering the preceding month. Mail to: Massachusetts Department of Revenue,
PO Box 7004, Boston, MA 02204.