(Washington, DC) - On October 1, 2008, the District of Columbia cigarette excise tax will increase from $1 to $2 for a pack of 20 cigarettes and from $1.25 to $2.50 for a pack of 25 cigarettes.
The new excise tax rate applies to previously stamped floor stock, including cigarettes in vending machines and all cigarettes held by retailers or wholesalers for commercial distribution or sale in the District of Columbia on or after October 1.
The Office of Tax Revenue (OTR) will provide retailers and wholesalers with a floor tax return for remitting the additional tax on all stock bearing older stamps. Retailers and wholesalers shall take an inventory of existing stock as of October 1 and report and remit the additional excise tax on or before October 21. Copies of the floor tax return and instructions will also be available at OTR’s Web site at taxpayerservicecenter.com.
Questions regarding the cigarette excise tax increase may be directed to Sherri Weithers, senior tax auditor, at (202) 442-6602.
The cigarette excise tax form are available in non-English text.