What is Other Tobacco Products (OTP) Excise Tax?

Any product containing, made, or derived from tobacco other than a cigarette, little cigars, or a premium cigar, that is intended or expected to be consumed. The term ‘other tobacco product’ does not include an e-cigarette or any product that has been approved by the United States Food and Drug Administration.

Tax Form to be Filed

FR-1000Q

Who Must File?

All licensed wholesalers and only retailers who sell vapor products in the District of Columbia must file.

Filing Frequency

Quarterly

Due Date

21st of the month following the filing period

Please note: Taxpayers must file every month/quarter, even if there is no tax liability for the month being filed.

Roll-Your Own Tobacco & Stamped Cigarettes

Who Must File?

Any licensed wholesaler selling Roll-Your Own Tobacco & Stamped Cigarettes in the District of Columbia must file.

Tax Form to be Filed

FR-467E

Filing Frequency

Quarterly

Due Date

20th of the month following period end