Connecticut State Department of Revenue Services

AN 2004(8.1)

Applying for a Cigarette Manufacturer's License

Purpose: This Announcement provides information about the process to apply for a cigarette manufacturer’s license.  Effective October 1, 2004, every tobacco product manufacturer selling cigarettes to consumers within Connecticut, whether directly or through a distributor, dealer, or similar intermediary or intermediaries, is required to apply for and secure a cigarette manufacturer’s license from DRS.

 
Effective Date:  October 1, 2004.

Statutory Authority: 2003 Conn. Pub. Acts 271, §2.

Cigarette Manufacturer’s License:  As used in this Announcement:

  • Tobacco product manufacturer means a tobacco product manufacturer, as defined in Conn. Gen. Stat. §4-28h.  (As defined, this term includes not only manufacturers of cigarettes but also manufacturers of roll-your-own tobacco.)
  • Master Settlement Agreement means the Master Settlement Agreement, as defined in Conn. Gen. Stat. §4-28h.
  • Participating manufacturer means a participating manufacturer, as defined in Subsection II(jj) of the Master Settlement Agreement.
  • Nonparticipating manufacturer means any tobacco product manufacturer that is not a participating manufacturer.

As was previously indicated in Special Notice 2003(18), 2003 Legislation Affecting the Cigarette Taxes and the Tobacco Products Tax, effective October 1, 2004, every tobacco product manufacturer (whether a participating manufacturer or a nonparticipating manufacturer) selling cigarettes to consumers within Connecticut, whether directly or through a distributor, dealer, or similar intermediary or intermediaries, is required to apply for and secure a cigarette manufacturer’s license from DRS.  To apply for a cigarette manufacturer’s license, a tobacco product manufacturer must complete and submit Form REG 2-CIG, Application, Cigarette/Tobacco Products, Tax Registration.  The cigarette manufacturer’s license is renewable annually and expires on the thirtieth day of September.  The annual cigarette manufacturer’s license fee is $5,000.  If a tobacco product manufacturer has been issued or wishes to be issued a cigarette distributor’s license, the cigarette manufacturer’s license is in addition to, and not in lieu of, the cigarette distributor’s license (and the fees for both licenses will be payable).

Certain Persons Ineligible to be Issued a Cigarette Manufacturer’s License:  DRS will not issue or reissue a cigarette manufacturer’s license to any applicant if the applicant:

  • Is neither a participating manufacturer nor in full compliance with Conn. Gen. Stat. §4-28i;
  • Has imported cigarettes into the United States in violation of 19 U.S.C. §1681a; or
  • Has imported or manufactured cigarettes that do not fully comply with the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §1131 et seq.

Effect of This Document:  Announcements alert taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies, or practices. 

AN 2004(8.1)
Master Settlement Agreement, Enforcement of the
Cigarette Manufacturer’s License
Issued:  09/22/04