Accelerated Payment on Cigarette Tax and Tobacco Tax

If you are a distributor with a Cigarette Tax or Tobacco Tax liability of $250,000 or more during a fiscal year ending June 30, you must accelerate your June liability for the next year. For example, you must accelerate your June 2025 payment if your liability was at least $250,000 from July 1, 2023, to June 30, 2024.

When do I make an accelerated payment?

You must pay your actual May liability and at least 84.5% of your June liability two business days before June 30. The remaining June liability is due on August 18.

Note: You must apply your payment to your June period as an estimated payment type.

When do I file the return associated with my accelerated payment?

The May Cigarette Tax or Tobacco Tax return is due two business days before June 30. The June tax return is due on August 18.   

What is the penalty for not filing an accelerated payment?

There is no penalty if your accelerated payment in June equals at least 84.5% of your actual May or June liability. Otherwise, we will add a 10% penalty to the amount that your accelerated payment was short.