IPCPR Legislative | Operating Your Business in Connecticut

Operating Your Business in Connecticut

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Operating Your Business in Connecticut

A Sales and Use Tax Permit from the Department of Revenue Services (“DRS”) is required for each place of business that intends to engage in any of the following activities in Connecticut: sale, rental, or lease of goods; sale of a taxable service; or operating a hotel, motel, or lodging house. Businesses must obtain Sales and Use Tax Permits, before any sales are made, by filing the Business Taxes Registration Application (Form REG-1) and paying a $100 application fee. Sales and Use Tax Permits expire every 5 years but will automatically be renewed and mailed to the business’s address, provided it has no outstanding liabilities.

 

Each distributor or unclassified importer must obtain a Tobacco Products Distributor License or Tobacco Products Unclassified Importer License from the Commissioner of Revenue Services before manufacturing, purchasing, importing, receiving, or acquiring any untaxed tobacco products in Connecticut. These licenses are obtained by filing Form REG-1 and the Cigarette and Tobacco Products Taxes registration form (Form REG-1 Addendum A). There is a $200 annual fee for Tobacco Products Distributor’s Licenses, but there is no fee for Tobacco Products Unclassified Importer Licenses. These licenses are issued annually and expire on June 30th. Registered businesses are automatically billed for a $100 license renewal fee, and a new license is mailed after this bill has been paid.

 

Conn. Gen. Stat. § 12-330b: Distributors and unclassified importers to be licensed.

 

Any person who does not acquire untaxed tobacco products, but acquires taxed tobacco products for sale at retail must obtain a Cigarette Dealer’s License by filing Form REG-1 and Form REG-1 Addendum A and paying a $50 annual fee. Cigarette Dealer’s Licenses are issued annually and expire on September 30th. Registered businesses are automatically billed for a $25 license renewal fee, and a new license is mailed after this bill has been paid.

 

Conn. Gen. Stat. § 12-330d(b)(1): Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers

 

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.

 

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

 

A tobacco bar may allow smoking and drinking in its establishment if it (1) had a liquor permit and generated 10% or more of its total annual gross income in 2002 from the on-site sale of tobacco products and the rental of on-site humidors and (2) has not changed its size or location since December 31, 2002.

 

Conn. Gen. Stat. § 19a-342(b)(2): Exceptions.

 

Localities may require additional business licenses.

Connecticut Department of Revenue Services: Registration/Application Forms
http://www.ct.gov/drs/cwp/view.asp?a=1509&q=450280

 

Form REG-1: Business Taxes Registration Application
http://www.ct.gov/drs/lib/drs/filllable_applications/reg-1.pdf

 

Instructions
http://www.ct.gov/drs/lib/drs/forms/2012forms/applications/reg-1-instructions.pdf

 

Form REG-1 Addendum A: Cigarette and Tobacco Products Taxes
http://www.ct.gov/drs/lib/drs/forms/2011forms/applications/reg-1adda.pdf

 

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

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