IPCPR Legislative | Shipping in Connecticut

Shipping in Connecticut

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Shipping in Connecticut

Connecticut does not have any specific restrictions concerning the shipping of tobacco products. The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of Arizona. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

 

The Commissioner of Revenue Services may, in his discretion, require reports from any common or contract carrier who transports tobacco products to any point or points within Connecticut, and from any bonded warehouseman or bailee who has in his possession any tobacco products. All common and contract carriers, bailees and warehouseman must permit the examination by the Commissioner of Revenue Services or his authorized agent any records to the shipment or receipt of tobacco products.

 

Conn. Gen Stat. § 12-330o: Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehouseman

 

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 license

 

Additional information about licensing in Connecticut is available in the Operating Your Business and Definitions section.

Connecticut does not have any specific age verification requirements for the shipping of tobacco products. The federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

15 U.S.C. §§ 375 to 378

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

 

A nonresident distributor must supply to the Connecticut Department of Revenue Services a record of tobacco products excluding snuff tobacco products and cigars in excess of $1.00 per cigar imported into Connecticut. A nonresident distributor must also supply a record of snuff tobacco products purchased, imported, received, or acquired in Connecticut.

 

Schedule A-2 Form Tobacco Products Tax – Nonresident Distributor

http://www.ct.gov/drs/lib/drs/forms/2011forms/excise/cigarette/schedulea-2.pdf

Schedule A-4 Form Tobacco Products Tax – Nonresident Distributor: Snuff Tobacco

http://www.ct.gov/drs/lib/drs/forms/2014forms/excise/tobacco/schedule_a-4.pdf

 

Additional information about taxation in Connecticut, including information about tax rates, filings, and forms, is available in the Taxation and Definitions section.

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