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CT Single Use Plastic Bag Fee Suspension Extended Through June 30th

Governor Lamont announced Wednesday as part of his latest executive order that the temporary suspension of Connecticut's single-use plastic bag fee, implemented by Executive Order on March 27, has been extended through June 30, 2020.

Acting Revenue Services Commissioner John Biello said guidance regarding the temporary suspension of the plastic bag fee has been posted to the agency's website. He added DRS will continue to work with the business community and taxpayers to answer any questions that may arise, and urged retailers to prepare to resume collection of the state-level plastic bag fee on July 1, 2020.

Frequently asked questions on Connecticut's state-level plastic bag fee:

Has the Plastic Bag Fee been suspended?
Yes. Pursuant to Executive Orders No. 7N and 7NN issued by Governor Lamont, the Plastic Bag Fee is suspended from March 26, 2020, through June 30, 2020.

When are retailers required to begin collecting the Plastic Bag Fee again?
Retailers will be required to collect the Plastic Bag Fee again starting July 1, 2020, unless otherwise notified.

Are retailers required to remit the Plastic Bag Fees that they collected through March 26, 2020?
Yes. Any retailer that collected Plastic Bag Fees through March 26, 2020, must remit those fees to DRS on the applicable sales and use tax return (Form OS-114).

Does sales tax apply if a retailer charges a customer for a plastic bag during the temporary suspension?
Yes. If a store charges a customer a fee for a plastic bag, the charge for the bag is subject to sales tax. Similarly, if a store charges a customer for a paper bag or a reusable bag, the charge for the paper bag or a reusable bag is also subject to sales tax.

Find more helpful information on the DRS website.
The DRS website includes answers to many questions, and a Frequently Asked Questions page that is updated regularly. Taxpayers who need to contact DRS may e-mail us at DRS@po.state.ct.us. To reach DRS by phone during normal business hours – Monday to Friday, 8:30 a.m. to 4:30 p.m. - call 860-297-5962 (from anywhere); 800-382-9463 (within CT, outside Greater Hartford area only); or 860-297-4911 (Hearing Impaired, TDD/TT users only).

DRS Frequently Asked Questions: https://portal.ct.gov/DRS/COVID19/DRS-COVID-19-Response-FAQ

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