Connecticut Department of Revenue Services
Connecticut Office of Government Accountability
Office of State Ethics
(860) 263-2400 firstname.lastname@example.org
Taxation in Connecticut
Connecticut imposes a tobacco products tax on all untaxed tobacco products held in the state by any person. This tax is imposed on the distributor or the unclassified importer at the time the tobacco product is manufactured, purchased, imported, received, or acquired in Connecticut.
The tax rate on other tobacco products is 50% of the wholesale sales price, except that the tax on cigars cannot exceed $0.50 per cigar, and the tax on snuff tobacco products is $1.00 per ounce and a proportionate tax at the like rate on all fractional parts of an ounce of snuff.
Each licensed distributor and unclassified importer must file with the Commissioner of Revenue Services, on or before the 25th day of each month, a Tobacco Products Tax Return (Form OP-300) and applicable schedules, along with payment for taxes due. Taxpayers must file a return even if no tax is due.
“Tobacco products” means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed and other smoking tobacco, snuff tobacco products, cavendish, plug and twist tobacco, fine cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco and all other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise or for both chewing and smoking, but shall not include any cigarette.
An “unclassified importer” is any person, other than a distributor, who imports, receives, or acquires untaxed tobacco products from outside Connecticut for his or her personal use or consumption in the state.
“Wholesale sales price” means, in the case of a manufacturer of tobacco products, the price set for such products or, if no price has been set, the wholesale value of such products, and, in the case of a distributor who is not a manufacturer of tobacco products, the price at which the distributor purchased such products, and, in the case of an unclassified importer of tobacco products, the price at which the unclassified importer purchased such products.
“Little Cigar” or “small cigar” means any roll for smoking that has a wrapper made of homogenized tobacco or natural leaf tobacco where the roll is of cigarette size and weights three pounds or less per thousand. These are treated as cigarettes for Connecticut cigarette tax purposes.