NOTICE: All DRS offices will be closed on Monday, January 21st, in observance of Martin Luther King Jr. Day. We will reopen on Tuesday, January 22nd.

Search Department of Revenue Services Filtered Topic Search

AN 2004(8)

Applying for a Cigarette Manufacturer's License

This Announcement has been clarified by AN 2004(8.1)


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.
  • 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.

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 on Other Documents:  Special Notice 2003(18)2003 Legislation Affecting the Cigarette Taxes and the Tobacco Products Tax, is supplemented. 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. For Further Information:  Call DRS during business hours, Monday through Friday:

  • 1-800-382-9463 (in-state), or
  • 860-297-5962 (from anywhere)

TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911. AN 2004(8)

Cigarette Tax
Cigarette Manufacturer’s License
Issued:  09/09/04