Alcoholic Beverages Tax Information

For Businesses

Who Must Complete a Registration Application and File an Alcohol Beverages Tax Return
When to File (Tax Due Date)
Where to File
Electronic Payment Options
Interest and Penalties

For Individuals

Bringing or Importing Alcoholic Beverages into Connecticut
How Do I Obtain a Permit?
When to File
Where to File
Electronic Payment Options

Who Must Complete a Registration Application and File a Wholesale Alcoholic Beverages Tax Return

The following businesses must first complete Form REG-1 electronically by using myconneCT to obtain a Connecticut Tax Registration Number and register for an Alcoholic Beverages Tax account. Businesses are also required to submit Form OR-131, Surety Tax Bond, with this application. Contact DRS at 860-297-4885, Monday through Friday, between 8:30 a.m. and 4:30 p.m. to obtain the surety bond form.

Wholesaler
Manufacturer or Farm Winery
Brewpub
Microbrewer
Out-of-State Retail Wine Shipper
Out-of-State Shipper or Out-of-State Winery Shipper

In addition to completing Form REG-1, and Form OR-131, businesses producing not more than 55,000 wine gallons of wine containing not more than 21% of absolute alcohol must complete Form REG-15, Alcoholic Beverages Tax, Application for Small Winery Certificate. Businesses can complete this form on myconneCT after their Alcoholic Beverages Tax license has been issued. The above businesses must also register with the Connecticut Department of Consumer Protection, Liquor Control Division (DCP). Visit the DCP’s Liquor Applications and Licensing page to register for the appropriate license.

Information for out-of-state businesses can be found in the Other Helpful Alcoholic Beverages Tax Information section.

When to File (Tax Due Date)

Alcoholic Beverages Tax (ALB) distributors must file Form O-255, Wholesale Alcoholic Beverages Tax Return, no later than the last day of the month following the period for which the return is being filed.

Where to File

Businesses that are required to file the alcohol beverages tax may file online through myconneCT.

Use myconneCT to file taxes, make payments, view filing history, and communicate with the agency simply and more efficiently on virtually any mobile device, including laptops, tablets, and smartphones, 24 hours a day, 7 days a week.

Click here to File, Pay, or Register Now on myconneCT!

Electronic Payment Options

All alcoholic beverages tax payments (e.g., return payments) must be made electronically.

DRS myconneCT

You can make a free direct payment at the same time as filing your return through myconneCT. Upon completion of the return, you will automatically be taken to the payment page where you may authorize DRS to electronically withdraw payment from your checking or savings account or make a payment by credit card on any date up until the due date. You will receive a confirmation number upon successful filing and may print a copy for your records.

Pay by Direct Payment: You may also log into myconneCT and use the Make a Payment option to initiate a payment without a return (to pay bills, returns, or make advance payments). Select your payment type and date.

Pay by Credit Card or Debit Card: You may elect to pay your tax liability using a credit card (American Express®, Discover®, MasterCard®, VISA®) or comparable debit card. To pay by credit card or debit card, log into your account in myconneCT and select Make a Payment.

A convenience fee will be charged by the credit card service provider. You will be informed of the amount of the fee and you may elect to cancel the transaction.

At the end of the transaction, you will be given a confirmation number for your records.

ACH Credit

ACH credit method users should consult with their banking institution for guidelines to ensure that payment is received timely. (Taxpayers must pre‑register with the DRS Electronic Commerce Unit (ECU) prior to using this option). The taxpayer initiates an electronic payment through their banking institution. This payment must be sent in the ACH standard CCD+TXP format. For detailed information and a list of FAQs, review Informational Publication 2021(5), Filing and Paying Connecticut Taxes Electronically.

Interest and Penalties

In general, interest and penalty apply to any portion of the tax not paid on or before the original due date of the return.

Interest

Interest for late payment is calculated at 1% (.01) of the tax per month or fraction of the month from the due date to the date of payment.

Penalties

The penalty for an incomplete return or late filing is calculated at 10% (.10) of the amount of the tax due and unpaid or $50, whichever is greater. This penalty is in addition to any other penalty provided for in Chapter 220 of the general statutes.

Bringing or Importing Alcoholic Beverages into Connecticut

This section applies to individuals importing alcoholic beverages into Connecticut for personal consumption.

You may legally bring into Connecticut up to four gallons of alcoholic beverages that you bought or were given outside Connecticut. Bringing alcoholic beverages into Connecticut means personally carrying them into Connecticut, or transporting them into Connecticut in a motor vehicle that you are driving, or if you are returning by air, rail, bus or water to Connecticut, placing them in your luggage that is being returned with you to Connecticut. Bringing alcoholic beverages into Connecticut does not include having alcoholic beverages shipped to you. You do not need to obtain a permit to bring up to four gallons of alcoholic beverages into Connecticut, but you will owe Connecticut use tax and the Connecticut alcoholic beverages tax on the alcoholic beverages being brought into the state. To report and pay Connecticut use tax and Connecticut alcoholic beverages tax, you must file Form S&BT, Payment of Taxes Due on Importation of Alcoholic Beverages, with the Department of Revenue Services (DRS).

You may not have alcoholic beverages shipped to you in Connecticut, regardless of quantity, unless you first obtain a permit to have any alcoholic beverages shipped to you. Even with a permit, you are limited in the quantity of alcoholic beverages that you may have shipped to you from outside Connecticut. Limitations on quantities are as follows:

If you are having alcoholic beverages that you purchased outside Connecticut but within the territorial limits of the United States shipped to you, you may not have more than five (5) gallons shipped to you in any 60-day period.
If you are having alcoholic beverages that you purchased or were given outside the territorial limits of the United States shipped to you, you may not have more than five (5) gallons shipped to you in any 365-day period.
- Exception: If you resided outside the United States for a period of six months or more, you may, on one occasion and in conjunction with the return of your personal and household goods and effects upon termination of your foreign residency, have 100 gallons or less of wine (no more than 20 gallons of which shall be the same brand) and 10 gallons or less of spirits (no more than two gallons of which shall be the same brand) shipped to you.

The Connecticut use tax is 6.35% of the purchase price (including any shipping or delivery charges). If you paid sales or use tax to another jurisdiction, you will be allowed a credit against the Connecticut use tax as long as you have a receipt or invoice that shows the amount of sales or use tax paid to the other jurisdiction.

The Connecticut alcoholic beverages tax is computed as follows:

Basis and Rate for Computing Alcoholic Beverages Tax Due

Beer $ .20 per gallon

Cider $ .26 per gallon

Still Wines $ .79 per gallon

Sparkling Wines $1.98 per gallon

Distilled Liquor $5.94 per gallon

Liquor Coolers $2.71 per gallon

How Do I Obtain a Permit?

You must obtain a permit for more than four gallons of alcohol you wish to bring into Connecticut and if you want any quantity of alcoholic beverages shipped to you.

You must be 21 years of age or older.

You must complete either Form BT-100, Application for Permission to Import Alcoholic Beverages from Inside the United States for Personal Consumption, if alcoholic beverages are being shipped to you from within the territorial limits of the United States, or Form BT-101, Application for Permission to Import Alcoholic Beverages from Outside the United States for Personal Consumption, if alcoholic beverages are being shipped to you from outside the territorial limits of the United States or you are terminating your foreign residency.

These forms must be completed and filed together with Form S&BT, Payment of Taxes Due on Importation of Alcoholic Beverages.

When to File

Form S&BT, Payment on Taxes Due on the Importation of Alcoholic Beverages must be filed when an individual plans to import alcoholic beverages into Connecticut. Either Form BT-100, Application for Permission to Import Alcoholic Beverages From Within the United States for Personal Consumption, or Form BT-101, Application for Permission to Import Alcoholic Beverages From Outside the United States for Personal Consumption should also be filed at the same time.