DRS will be holding a webinar on Wednesday, May 14, 2025, at 10:00 a.m.  This session will provide an overview of the sales and use tax requirements pertaining to swimming pool installation, repair, cleaning and maintenance services.  Select here to register.

Excise Tax Forms


Alcohol Beverage Tax/Alcohol Distributor Tax

Name  Type  Description  Revised 
AU-933     
BT-4-BW  Form & Inst.  Monthly Report of Custom Bonded Warehouses  03/2005
BT-5 Schedule A  Form & Inst.  Alcoholic Beverages Tax, Receipt of Tax Free Purchases and Tax Free Returns  04/2001
BT-5A Schedule A1  Form & Inst.  Alcoholic Beverages Tax in Transit Items  06/2001
BT-6 Schedule B  Form & Inst.  Alcoholic Beverages Tax Receipt of Tax Paid Purchases and Tax Paid Returns  07/2000
BT-7 Schedule C Form & Inst.  Alcoholic Beverages Tax Alcoholic Beverages Shipped Outside of Connecticut  04/2001
BT-8 Schedule D  Form & Inst.  Alcoholic Beverage Tax, Tax Free Sales in Connecticut and Sales to Other Licensed Distributors  04/2001
BT-18  Form & Inst.  Alcoholic Beverages Tax Customs Clearance Certificate  02/2017
BT-20 Form & Inst.  Alcoholic Beverages Tax - Sealed Neck Bottle Destruction Certificate  09/2001
BT-21 Form & Inst.  Alcoholic Beverages Tax - Exemption Certificate  02/2017
BT-22  Form & Inst.  Alcoholic Beverages Tax Summary of Inventory of Wholesalers and Manufacturers  02/2017
BT-22(1)  Form & Inst.  Alcoholic Beverage Tax Inventory Report of Alcohol in Excess of 100 Proof  09/2001
BT-22(2) Form & Inst.  Alcoholic Beverages Tax Inventory Report of Alcoholic Beverages  08/2001
BT-22(3)  Form & Inst.  Alcoholic Beverages Tax Inventory Report of Alcoholic Beverages  08/2001
BT-22(4)  Form & Inst.  Alcoholic Beverage Tax Inventory Report of Alcoholic Beverages Distilled Liquors  10/2001
BT-22(5)  Form & Inst.  Alcoholic Beverage Tax Inventory Report of Alcoholic Beverages 10/2001
BT-22(6)  Form & Inst.  Alcoholic Beverage Tax Inventory Report of Alcoholic Beverages  09/2001
BT-22(7)  Form & Inst.  Alcoholic Beverage Tax Inventory Report of Alcoholic Beverages 10/2001
BT-100  Form & Inst.  Application for Permission to Import Into Connecticut Alcoholic Beverages From Within the United States for Personal Consumption  10/2019
BT-101  Form & Inst.  Application for Permission to Import Into Connecticut Alcoholic Beverages From Outside the United States for Personal Consumption  10/2019
BT-FW  Form & Inst.  Schedule C - (Farm Wineries) Alcoholic Beverages Tax Wine Shipped Outside of Connecticut 11/2001
BW-1  Form & Inst.  Alcoholic Beverages Tax Merchandise Placed in a Custom Bonded Warehouse 05/2002
BW-2  Form & Inst.  Alcoholic Beverages Tax Merchandise Withdrawn From a Custom Bonded Warehouse 05/2002
Form S&BT  Form & Inst.  Alcoholic Beverages Tax - Payment of Taxes Due on the Importation of Alcoholic Beverages  02/2017
O-255
For periods on or after 10/01/2018 only
Form & Inst.  Wholesale Alcoholic Beverage Tax Return - For periods on or after 10/01/2018 only 09/2018
BT-9 Schedule E  Form & Inst.  Alcoholic Beverages Tax Sales of Malt Beverages On-Premises Covered by a Valid CT Manufacturer's Permit  08/2018

Cigarette Tax

Name  Type  Description  Revision Date 
AU-351


AU-75  Form & Inst. Tax Return for Persons in Possession of Unstamped Cigarettes 12/2017
CT-15 Form & Inst. Monthly Tax Stamp and Cigarette Report Resident Distributor 02/2018
CT-15A  Form & Inst. Monthly Tax Stamp and Cigarette Report Nonresident Distributor 02/2018
CT-19 Schedule A  Form & Inst. Record of Unstamped Cigarettes Manufactured, Purchased, or Otherwise Acquired 10/2005
CT-19A Schedule A-1   Form & Inst. Cigarettes Purchased with Connecticut Decals or Stamps Already Affixed 10/2005
CT-23 Schedule B Form & Inst. Shipments or Unstamped Cigarettes Made to Agencies of the Federal Government or Connecticut State Government  06/2007
CT-24 Schedule D  Form & Inst. Unstamped Cigarettes Transferred to Another Distributor Within Connecticut 06/2007
CT-25 Schedule C  Form & Inst. Sales and Transfers of Unstamped Cigarettes Outside of Connecticut 06/2007
CT-27 Schedule E  Form & Inst. Sales and Transfers of Connecticut-Stamped Cigarettes Into Connecticut 06/2007
CT-28 Schedule F  Form & Inst. Sales and Transfers of Connecticut-Stamped Cigarettes Outside of Connecticut 06/2007
CT-29 Schedule G  Form & Inst. Sales and Transfers of Unstamped Cigarettes to Other Connecticut Distributors 07/2007
Schedule H Form & Inst. Cigarette Packages Stamped During the Month 10/2008
CT-30  Form & Inst. Connecticut Cigarette Tax Refund Claim 06/2018
CT-31  Form & Inst. Cigarette and Un-affixed Stamp Inventory Report for Resident Distributors 11/2017
CT-31A  Form & Inst. Cigarette and In-affixed Stamp Inventory Report for Nonresident Distributors 11/2017
CT-38  Form & Inst. Record of Cigarette Stamps Purchased Nonresident Distributor 11/2017
CT-39  Form & Inst. Record of Cigarette Stamps Purchased Resident Distributor 11/2017
CT-40  Form & Inst. Sales and Transfers of Connecticut Stamped Cigarettes Outside of Connecticut Resident Distributor 03/2017
O-252 Form & Inst. Order Form For Connecticut Cigarette Tax Stamps 06/2019
OR-318  Form & Inst. Cigarette Vending Machine Location Change 09/2009
OR-131 NPM  Form & Inst. Nonparticipating Manufacturer Surety Bond (For Cigarette & Tobacco Use Only) 12/2014
Form TPM-1  Form & Inst. Certification of Compliance and Affidavit by Nonparticipating Manufacturer 04/2019
Form TPM-2  Instructions Form TPM-2 Instructions 04/2019
Form TPM-2  Form Certification for Listing in the Connecticut Tobacco Directory as of July 1, 2018 04/2019
Form TPM-4  Form & Inst. Notice of Appointment of Registered Agent and Registered Agent's Statement 03/2016

Special Fuel Tax Return

Name  Type  Description  Revised 
OP-216  Form & Inst.  Special Fuel Tax Return  06/2019 

Motor Vehicle Fuels Tax

Name  Type Description Revised
O-MF Alert!  Form & Inst.  Motor Vehicle Fuels Tax Return  10/2017 
MF-R  Form & Inst.  Motor Vehicle Fuels Tax Schedule of Receipts  05/2009 
MF-D  Form & Inst.  Motor Vehicle Fuels Tax Schedule of Disbursements  06/2018 
MVF-3  Form & Inst.  Terminal Operator's Monthly Gasoline Activity Schedule  02/2017 

Motor Vehicle Fuels Tax Refunds

Name  Type  Description  Revised 
AU-724  Form & Inst.  2019 Motor Vehicle Fuels Tax Refund Claim Off Highway, Governmental, & School Bus Use  06/2019
AU-725  Form & Inst.  2019 Motor Vehicle Fuels Tax Refund Claim - Farm Use  06/2019
AU-736  Form & Inst.  2019 Motor Vehicle Fuels Tax Refund Claim - Motor Bus, Taxicab and Livery  06/2019
AU-737  Form & Inst.  2019 Motor Vehicle Fuels Tax Refund Claim - Airport Service (Motor Bus)  06/2019
AU-738  Form & Inst.  2019 Motor Vehicle Fuels Tax Refund Claim - Nutrition Program  06/2019
AU-741  Form & Inst.  2019 Motor Vehicle Fuels Tax Refund Claim - Commuter Vans  06/2019

Motor Vehicle Fuels Exporter

Name  Type  Description  Revised 
AU-726  Form & Inst.  Motor Vehicle Fuels Exporter Monthly Report  02/2017  

Motor Vehicle Fuels Tax Exemption

Name  Type  Description  Revised 
AU-302  Form & Inst.  Farmer Declaration Motor Vehicle Fuels Tax Exemption  02/2017 
AU-477  Form & Inst.  Aircraft Owner or Operator Declaration Motor Vehicle Fuels Tax Exemption  02/2017 
AU-478  Form & Inst.  Marine Fuel Dock Owner or Operator Declaration Motor Vehicle Fuels Tax Exemption   06/2018 
AU-750  Form & Inst.  Monthly Report of Motor Fuel Carrier   02/2017 

Petroleum Products Gross Earnings Tax

Name  Type  Description  Revised 
OP-161  Form & Inst.  Petroleum Products Gross Earnings Tax Return  03/2019
OP-161 Schedule A   Form & Inst.  Schedule to use when the sales price is in excess of $3.00 per gallon  04/2012 
OP-161 Schedule B  Form & Inst.  2013 Schedule to use when the sales price is in excess of $3.264 per gallon  07/2013 
OP-161 Schedule B  Form & Inst.  2012 Schedule to use when the sales price is in excess of $3.225 per gallon  04/2012 
CERT-116  Form & Inst.  2017 Exempt Petroleum Products Certificate  03/2017 
OP-218  Form & Inst.  2013 Petroleum Products Gross Earnings Tax Certificate   07/2013 
OP-218  Form & Inst.  2010 Petroleum Products Gross Earnings Tax Certificate  10/2010
OP-219  Form & Inst.  2013 Petroleum Products Gross Earnings Tax  - Gross Earnings - Out-of-State Declaration With Reference to the Sales of Petroleum Products Sold Exclusively for Sale or Use in Another State  07/2013 
OP-219  Form & Inst.  2010 Petroleum Products Gross Earnings Tax  - Gross Earnings - Out-of-State Declaration With Reference to the Sales of Petroleum Products Sold Exclusively for Sale or Use in Another State  10/2010 

Tax Paid Motor Vehicle Fuels Tax

Name  Type  Description  Revised 
O-MF 1 - Alert!  Form & Inst.  Tax Paid - Motor Vehicle Fuel Tax Return  10/2017 
MF-R  Form & Inst.  Motor Vehicle Fuels Tax Schedule of Receipts  05/2009 
MF-D  Form & Inst.  Motor Vehicle Fuels Tax Schedule of Disbursements  06/2009 

Tobacco Products Tax

Name  Type  Description  Revised 
OP-300  Form & Inst.  Tobacco Products Tax Return  09/2019 
Schedule A  Form Tax Paid Tobacco Products Tax  08/2017 
Schedule A-1  Form  Tobacco Products Tax - Resident Distributor  09/2017 
Schedule A-2  Form  Tobacco Products Tax - Nonresident Distributor  09/2017 
Schedule A-3  Form Tobacco Products Tax - Resident Distributor, Record of snuff tobacco products purchased, imported, received, acquired, or manufactured in Connecticut  09/2017 
Schedule A-4  Form  Tobacco Products Tax - Nonresident Distributor, Record of snuff tobacco products imported into Connecticut  09/2017 
Schedule A-5  Form Tobacco Products Tax - Record of cigars in excess of $1.00 per cigar purchased, imported, received, acquired, or manufactured in Connecticut  09/2017 
Schedule A-6  Form  Tobacco Products Tax - Nonresident Distributor - Record of cigars in excess of $1.00 per cigar imported, received, or acquired in Connecticut  09/2017 
Schedule C  Form  Tobacco Products Tax - Record of tobacco products excluding snuff tobacco products and cigars in excess of $1.00 per cigar exported out of Connecticut.  09/2017 
Schedule C-1  Form  Tobacco Products Tax - Record of snuff tobacco products exported out of Connecticut  09/2017 
Schedule C-2  Form  Tobacco Product Tax - Record of cigars in excess of $1.00 per cigar exported out of Connecticut.  09/2017 
Schedule D  Form  Tobacco Products Tax - Record of tobacco products excluding snuff tobacco products and cigars in excess of $1.00 per cigar sold to the federal government.  09/2017 
Schedule D-1  Form  Tobacco Products Tax - Record of snuff tobacco products sold to the federal government.  09/2017 
Schedule D-2  Form  Tobacco Products Tax - Record of cigars in excess of $1.00 per cigar sold to the federal government.  09/2017 
Schedule E Form  Cigarette Roll-Your-Own Tobacco - Purchased, Acquired, Shipped Into Connecticut, or Manufactured During the Month  09/2017