Cigarette and Tobacco Products Tax Deadlines

Medium

2026

January 15
  • Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for December 2025.
  • Wholesalers Certification of NPM Brands due for December 2025.
February 17
  • Important Note: Since February 15 falls on a Sunday, and February 16 falls on a state holiday, any return, tax payment, or other required action is not due until February 17.
  • Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for January 2026.
  • Wholesalers Certification of NPM Brands due for January 2026.
March 16
  • Important Note: Since March 15 falls on a Sunday, any return, tax payment, or other required action is not due until March 16.
  • Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for February 2026.
  • Wholesalers Certification of NPM Brands due for February 2026.
April 15
  • Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for March 2026.
  • Wholesalers Certification of NPM Brands due for March 2026.
  • Certificate of Compliance escrow deposit due for 2025 from cigarette manufacturers who are Non-Participating Manufacturers (NPM’s) to the Master Settlement Agreement.
May 15
  • Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for April 2026.
  • Wholesalers Certification of NPM Brands due for April 2026.
June 15
  • Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for May 2026.
  • Wholesalers Certification of NPM Brands due for May 2026.
July 15
  • Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for June 2026.
  • Wholesalers Certification of NPM Brands due for June 2026.
August 17
  • Important Note: Since August 15 falls on a Saturday, any return, tax payment, or other required action is not due until August 17.
  • Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for July 2026.
  • Wholesalers Certification of NPM Brands due for July 2026.
September 15
  • Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for August 2026.
  • Wholesalers Certification of NPM Brands due for August 2026.
October 15
  • Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for September 2026.
  • Wholesalers Certification of NPM Brands due for September 2026.
November 16
  • Important Note: Since November 15 falls on a Sunday, any return, tax payment, or other required action is not due until November 16.
  • Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for October 2026.
  • Wholesalers Certification of NPM Brands due for October 2026.
December 15
  • Tobacco Taxes: Form 44CT – Cigarette & Tobacco Tax Return and tax payment are due for November 2026.
  • Wholesalers Certification of NPM Brands due for November 2026.