Purpose: This Special Notice describes the provisions of 2011 Conn. Pub. Acts 6, §83 and 2011 Conn. Pub. Acts 61, §38 that amend Conn. Gen. Stat. §12-330c to increase the tax on tobacco products and snuff tobacco products.
Tax Rate Increase on Tobacco Products: Effective July 1, 2011, the tax on tobacco products manufactured, purchased, imported, received, or acquired in Connecticut on or after July 1, 2011, will increase as follows:
The tax rate on tobacco products (other than tobacco snuff products) will increase from 27.5% to 50% of the wholesale sales price of such tobacco products.
In the case of cigars, the tax will be 50% of the wholesale sales price, not to exceed 50 cents ($0.50) per cigar.
The tax on tobacco snuff products will increase from $0.55 per ounce to $1.00 per ounce of snuff.
No Floor Tax on Tobacco Products in Inventory: There is no floor tax on tobacco products in inventory.
For Further Information on the Tobacco Products Tax: For further information on the tobacco products tax, call the Excise Taxes Subdivision at 860-541-3224 Monday through Friday, during business hours.
Effect of This Document: A Special Notice announces a new policy or practice in response to changes in state or federal laws or regulations or to judicial decisions. A Special Notice indicates an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).
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).
TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.
Forms and Publications: Visit the DRS website at www.ct.gov/DRS to download and print Connecticut tax forms and publications.
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.
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