IPCPR Legislative | Connecticut

Connecticut

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Connecticut State Contact Information

Connecticut Department of Revenue Services
(860) 297-5962

Connecticut Office of Government Accountability
Office of State Ethics
(860) 263-2400
lobbyist.ose@ct.gov

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.

 

Conn. Gen. Stat. § 12-330c: Tax on tobacco products and snuff tobacco products

 

Staff reported that Connecticut localities do not levy additional taxes on tobacco products.

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.

 

Conn. Gen. Stat. § 12-330c: Tax on tobacco products and snuff tobacco products

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.

 

Conn. Gen. Stat. § 12-330d: Monthly returns and payment of tax by distributors and unclassified importers.

 

Filing forms may be submitted electronically via the Connecticut Department of Revenue Services Taxpayer Service Center (TSC) at www.ct.gov/TSC.

Connecticut Department of Revenue Services: Tobacco Products Tax Forms
http://www.ct.gov/drs/cwp/view.asp?a=1555&q=449724&drsPNavCtr=|#tobacco

 

Form OP-300: Tobacco Products Tax Return
http://www.ct.gov/drs/lib/drs/forms/2011forms/tobacco/op-300.pdf

 

Schedule A-1: Tobacco Products Tax – Resident Distributor
http://www.ct.gov/drs/lib/drs/forms/2011forms/excise/cigarette/schedulea-1.pdf

 

Schedule A-2: Tobacco Products Tax – Nonresident Distributor
http://www.ct.gov/drs/lib/drs/forms/2011forms/excise/cigarette/schedulea-2.pdf

 

Schedule A-3: Tobacco Products Tax – Resident Distributor, Record of snuff tobacco products purchased, imported, received or acquired in Connecticut
http://www.ct.gov/drs/lib/drs/forms/2014forms/excise/tobacco/schedule_a-3.pdf

 

Schedule A-4: Tobacco Products Tax – Nonresident Distributor, Record of snuff tobacco products purchased, imported, received or acquired in Connecticut
http://www.ct.gov/drs/lib/drs/forms/2014forms/excise/tobacco/schedule_a-4.pdf

 

Schedule A-5: Tobacco Products Tax – Record of cigars purchased, imported, received or acquired in Connecticut
http://www.ct.gov/drs/lib/drs/forms/2014forms/excise/tobacco/schedule_a-5.pdf

 

Schedule B: Tobacco Products Tax – Record of tobacco products excluding snuff tobacco products manufactured in Connecticut
http://www.ct.gov/drs/lib/drs/forms/2011forms/excise/cigarette/scheduleb.pdf

 

Schedule C: Tobacco Products Tax – Record of tobacco products excluding snuff tobacco products exported out of Connecticut
http://www.ct.gov/drs/lib/drs/forms/2011forms/excise/cigarette/schedulec.pdf

 

Schedule C-1: Tobacco Products Tax – Record of snuff tobacco products exported out of Connecticut or sold to the federal government
http://www.ct.gov/drs/lib/drs/forms/2009forms/excise/cigaretteandtobacco/schc-1.pdf

 

Schedule C-2: Tobacco Product Tax – Cigars
http://www.ct.gov/drs/lib/drs/forms/2011forms/excise/cigarette/schedulec-2.pdf

 

Schedule D: Tobacco Products Tax – Record of tobacco products excluding snuff tobacco products sold to the Federal government
http://www.ct.gov/drs/lib/drs/forms/2011forms/excise/cigarette/scheduled.pdf

 

Schedule E: Roll-Your-Own Tobacco – Purchased, Acquired, or Shipped into Connecticut During the Month
http://www.ct.gov/drs/lib/drs/forms/2008forms/excise/tobacco/schedulee.pdf

Definitions in Connecticut

“Smoking” or “smoke” means the lighting or carrying of a lighted cigarette, cigar, pipe, or similar device.

 

Conn. Gen. Stat. § 19a-342(a)

 

“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.

 

Conn. Gen. Stat. § 12-330a(2)

 

“Snuff tobacco products” means only those snuff tobacco products that have imprinted on the packages the designation “snuff” or “snuff flour,” or the federal tax designation “Tax Class M,” or both.

 

Conn. Gen. Stat. § 12-330a(7)

 

“Taxed tobacco products” means tobacco products upon which tax has been paid.

 

Conn. Gen. Stat. § 12-330a(9)

 

“Untaxed tobacco products” means tobacco products upon which no tax has been paid.

 

Conn. Gen. Stat. § 12-330a(8)

 

A “distributor” is:

  • any person in this state engaged in the business of manufacturing tobacco products
  • any person who purchases untaxed tobacco products at wholesale from manufacturers or other distributors for sale, or
  • any person who imports into this state untaxed tobacco products, at least 75% of which are to be sold

 

Conn. Gen. Stat. § 12-330a(3)

 

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.

 

Conn. Gen. Stat. § 12-330a(4)

 

“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.

 

Conn. Gen. Stat. § 12-330a(6)

 

“Sale” or “sell” includes or applies to gifts, exchanges, and barter.

 

Conn. Gen. Stat. § 12-330a(5)

 

“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.

 

Connecticut Department of Revenue Services: Licensed Cigarette Dealer’s Guide to Connecticut Cigarette Tax Laws and Other Cigarette-Related Laws

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