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Cigarette Tax Program

The DC Official Code § 47-2401 et seq. mandates that the Office of Tax and Revenue enforce the cigarette tax laws that include, but are not limited to, contraband cigarettes and any conveyance and/or devices used in the contraband transactions. The program also includes regular investigations of any violations related to cigarette tax laws. The activities related to enforcing the DC Code Cigarette Tax provisions include auditing wholesalers and suppliers and ensuring that the DC cigarette excise tax stamps comply with the District's tax laws and support the efforts of the Office of Attorney General and Office of the Chief Financial Officer to comply with the Tobacco Master Settlement Agreement  (DC Official Code § 7-1801.02).

The program has three primary goals:

  • To eliminate the sale and/or possession of unstamped cigarettes;
  • To eliminate the sale and distribution of counterfeit non-DC tax stamps; and
  • To eliminate the sale of gray market cigarette sales in the District.

Cigarette Tax Forms/Return

2011 Floor Tax Return [PDF]
2010 Floor Tax Return  [PDF]
2009 Floor Tax Return  [PDF]
2008 Floor Tax Return  [PDF]
Licensed Cigarette Quarterly Report  [PDF]
Frequently Asked Questions  [PDF]