Tobacco TaxEvery consumer of tobacco in the Yukon shall pay tobacco taxes in respect of the tobacco purchased.The tax is applied to the consumer, but is collected and remitted at the wholesale level by licensed wholesale dealers. The following provides the most pertinent information and procedures to help you understand how taxes apply to tobacco purchases. If you require additional information please contact Revenue Services by phone at (867) 667-5345 or fax at (867) 456-6709.
Wholesale Dealer's Permit A person or company must be a licensed Tobacco Wholesaler if they are importing tobacco products into the Yukon either for direct sale to consumers or to tobacco retailers.
A person or company must obtain a Tobacco Retailer permit if they are selling any tobacco products to consumers.
Information on applying for a permit and conditions for holding a permit may be obtained by contacting Revenue Services at the numbers provided. Application for Tobacco Wholesaler and/or Retailer Permit
Wholesalers are required to submit monthly tax returns to the Department of Finance by the 28th of the following month. Tobacco Tax Return Summary Sheet Tobacco Tax Return Detailed Sales Report
There are no fees for applications.
Information on applying for a refund may be obtained by contacting Revenue Services at the numbers provided.
The Yukon does not have marking legislation in place. Retailers are supplied with "black stock" tobacco products (black lettering on peach tear tape).
Tobacco Tax Rates - (Effective July 1, 2002)
Disclaimer: This web site, including the bulletins, brochures, and notices, contains general information and is provided for convenience and guidance. If interpretation problems occur, please refer to the legislation or contact Revenue Services at the above numbers. |
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Last Updated 04-08-2007