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E-Cig 351

Each electronic cigarette wholesaler (The term “electronic cigarette wholesaler” means any person engaged in the business of selling electronic cigarette products at wholesale in the state or any dealer, retailer or other person that otherwise imports, or causes another person to import, untaxed electronic cigarette products into this state. 2019 Conn.Pub. Acts 19-117, House Bill 7424, § 351.) must use Form ECIG-351, Electronic Cigarette Products Tax Return, to electronically file and pay the monthly tax due on sales of electronic cigarette (e-cigarette) products by e‑cigarette wholesalers. A return must be filed for every period, even if no tax is due

Line Instructions

Line 1: Enter the total milliliters of e-cigarette liquid sold for any e-cigarette products (ex. cartridges and pods) that are pre‑filled, manufacturer‑sealed and not intended to be refillable.

Line 3: Multiply Line 1 by Line 2.

Line 4: Enter the total e-cigarette product (other than pre‑filled and manufacturer‑sealed products) imported or sold by wholesaler and untaxed purchases by dealers, retailers, and persons.

Line 5: Multiply Line 4 by 10% (.10).

Line 7: Late Payment Penalty: If a tax is due, the penalty for late payment of the tax is 10% of the tax due or $50, whichever is greater.

Line 8: Interest: In general, interest applies to any portion of the tax not paid on or before the original due date of the return. If you do not pay the tax when due, you will owe interest at the rate of 1% per month or fraction of a month until the tax is paid in full.

Line 9: Add Lines 6, 7, and 8, and enter the total amount due.