Form CTS-8C "Untaxed Cigarette, Smokeless Tobacco, Cigar and Smoking Tobacco Return (On or After July 31, 2013)" - Massachusetts

What Is Form CTS-8C?

This is a legal form that was released by the Massachusetts Department of Revenue - a government authority operating within Massachusetts. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on July 1, 2013;
  • The latest edition provided by the Massachusetts Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a printable version of Form CTS-8C by clicking the link below or browse more documents and templates provided by the Massachusetts Department of Revenue.

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Download Form CTS-8C "Untaxed Cigarette, Smokeless Tobacco, Cigar and Smoking Tobacco Return (On or After July 31, 2013)" - Massachusetts

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Form CTS-8C
Rev. 7/13
Untaxed Cigarette, Smokeless Tobacco,
Massachusetts
Cigar and Smoking Tobacco Return
Department of
(for transactions occurring on or after July 31, 2013)
Revenue
Name of taxpayer
License number (if applicable)
Social Security number
Mailing address
City/Town
State
Zip
Phone number
For month and year
a.
b.
c. Total
col. a × col. b
Number of packages
Tax per package
1 For packages of 20 cigarettes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
$3.51
2 For packages of 25 cigarettes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
$4.3875
3 Total tax on cigarettes. Add col. c of lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
a.
b.
c. Total
col. a × col. b
Purchase price
Tax rate
4 Total purchase price of smokeless tobacco sold or acquired in
Massachusetts. Multiply col. a by col. b . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
2.10
5 Total purchase price of cigars and smoking tobacco sold or acquired
in Massachusetts. Multiply col. a by col. b . . . . . . . . . . . . . . . . . . . . . . . . . . 5
.40
6 Total tax due. Pay with this return. Add col. c of lines 3 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Declaration
The undersigned certifies under the penalties of perjury that all lines and statements herein contained or upon schedules
attached hereto are true and accurate in every particular.
Signature
Title
Date
General Information
This return must be filed by a) all transportation companies and such other persons as the Commissioner may authorize to sell
unstamped cigarettes, including little cigars and cig arettes bearing a stamp of another state, and untaxed smokeless tobacco, cigars
and smoking tobacco in the Commonwealth of Massachusetts, and b) all persons who acquire untaxed 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. Massachusetts residents who acquire unstamped cigarettes must file Form CT-11, available
on DOR’s website at www.mass.gov/dor. Mail to: Massachusetts Department of Revenue, PO Box 7004, Boston, MA 02204.
Note: Form CTS-8A must be used to report transactions occurring before July 1, 2008 and Form CTS-8B must be used to report
transactions occurring between July 1, 2008 and July 30, 2013.
Form code 530
printed on recycled paper
Form CTS-8C
Rev. 7/13
Untaxed Cigarette, Smokeless Tobacco,
Massachusetts
Cigar and Smoking Tobacco Return
Department of
(for transactions occurring on or after July 31, 2013)
Revenue
Name of taxpayer
License number (if applicable)
Social Security number
Mailing address
City/Town
State
Zip
Phone number
For month and year
a.
b.
c. Total
col. a × col. b
Number of packages
Tax per package
1 For packages of 20 cigarettes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
$3.51
2 For packages of 25 cigarettes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
$4.3875
3 Total tax on cigarettes. Add col. c of lines 1 and 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
a.
b.
c. Total
col. a × col. b
Purchase price
Tax rate
4 Total purchase price of smokeless tobacco sold or acquired in
Massachusetts. Multiply col. a by col. b . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
2.10
5 Total purchase price of cigars and smoking tobacco sold or acquired
in Massachusetts. Multiply col. a by col. b . . . . . . . . . . . . . . . . . . . . . . . . . . 5
.40
6 Total tax due. Pay with this return. Add col. c of lines 3 through 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Declaration
The undersigned certifies under the penalties of perjury that all lines and statements herein contained or upon schedules
attached hereto are true and accurate in every particular.
Signature
Title
Date
General Information
This return must be filed by a) all transportation companies and such other persons as the Commissioner may authorize to sell
unstamped cigarettes, including little cigars and cig arettes bearing a stamp of another state, and untaxed smokeless tobacco, cigars
and smoking tobacco in the Commonwealth of Massachusetts, and b) all persons who acquire untaxed 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. Massachusetts residents who acquire unstamped cigarettes must file Form CT-11, available
on DOR’s website at www.mass.gov/dor. Mail to: Massachusetts Department of Revenue, PO Box 7004, Boston, MA 02204.
Note: Form CTS-8A must be used to report transactions occurring before July 1, 2008 and Form CTS-8B must be used to report
transactions occurring between July 1, 2008 and July 30, 2013.
Form code 530
printed on recycled paper