Effective Date: October1, 2009.
Tax Increase on Tobacco Products Purchased, Imported, or Manufactured On or After October 1, 2009: The purchase, importation, or manufacture of tobacco products (other than snuff tobacco products) by a licensed tobacco products distributor on or after October 1, 2009, is taxable at the rate of 27.5% of the wholesale sales price. For the purchase, importation, or manufacture of tobacco products (other than snuff tobacco products) prior to October 1, 2009, the rate was 20% of the wholesale sales price.
The purchase, importation, or manufacture of snuff tobacco products by a licensed tobacco products distributor on or after October 1, 2009, is taxable at the rate of 55 cents per ounce. For the purchase, importation, or manufacture of snuff tobacco products prior to October 1, 2009, the rate was 40 cents per ounce.
No Tax on Tobacco Products Inventory as of Close of Business on September 30, 2009: P.A. 09-3 does not impose a tax on the inventory of licensed tobacco product distributors as of the close of business on September 30, 2009, so no inventory needs to be taken.
For Further Information: Call DRS during business hours, Monday through Friday:
1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
860-297-5962 (from anywhere).
Paperless Filing/Payment Methods (fast, easy, free, and confidential):
Business and individual taxpayers can use the Taxpayer Service Center (TSC) at www.ct.gov/TSC to file a variety of tax returns, update account information, and make payments online.
File Electronically: You can choose first-time filer information and filing assistance or log directly into the TSC to file returns and pay taxes.
Pay Electronically: You can pay taxes for tax returns that cannot be filed through the TSC. Log in and select the Make Payment Only option. Designate a payment date up to the due date of the tax and mail a paper return to complete the filing process.
DRS E-Alerts Service: Get connected to the latest news from DRS. Receive notification by email of changes to legislation, policies, and procedures.
DRS E-Alerts provide information for employer’s withholding tax, News – Press Releases, and Top 100 Delinquency List. Visit the DRS website at www.ct.gov/DRS and select e-alerts from the left navigation bar.
Tobacco Products Tax