Commercial Taxes Division is a wing of Finance, Revenue and Expenditure Department under Government of Sikkim. This division administers collection of tax and cess under the following laws:

• The Central Sales Tax, 1956
• The Sikkim Sales Tax, 1983
• The Sikkim Transport Infrastructural Development Fund Act, 2004.
• The Sikkim Value Added Tax Act, 2005
• The Sikkim Ecology Fund and Environment Cess Act, 2005
• The Sikkim Tax on Professions, Trades, Callings and Employment Act, 2006.

The division is headed by the Principal Secretary of FRED as ex-officio Commissioner of Commercial Taxes. The offices of Commercial Taxes Division and concern head of the offices are as under:

• Head office, Secretariat Annexe-I building, Sonam Tshering Marg (Kazi Road) Gangtok headed by the Special Commissioner of Commercial Taxes.
• Section Office, Old Secretariat, Gangtok headed by the Deputy Commissioner of Profession Tax.
• Circle Office, Jorethang headed by the Joint Commissioner of Commercial Taxes.
• Charge-cum-Check Post Office, Rongpo headed by the Assistant Commissioner of Commercial Taxes.
• Commercial Taxes Check-Post, Melli headed by the Commercial Taxes Inspector.
• Commercial Taxes Check-Post, Reshi headed by the Assistant Commissioner of Commercial Taxes (Rongpo)
• Commercial Taxes Check-Post,Rammam headed by the Joint Commissioner of Commercial Taxes (Jorethang)