Connecticut State Department of Revenue Services

Other Helpful Information

Cigarette means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of whether the tobacco is flavored, adulterated, or mixed with any other ingredient, where the roll has a wrapper or cover made of paper or any other material. Cigarette includes any roll for smoking that has a wrapper made of homogenized tobacco or natural leaf tobacco where the roll is a cigarette size and weighs three pounds or less per thousand. Cigarette does not include any roll for smoking, where such roll has a wrapper wholly or in greater part made of tobacco and weighs over three pounds per thousand.

Cigarette vending machine means a machine used for the purpose of automatically merchandising packages of cigarettes through the insertion of the proper amount of currency placed therein by the purchaser. Cigarette vending machine includes a restricted cigarette vending machine.

Waiver of Penalty

For detailed information about the penalty waiver, see Penalty Waiver Request, Offer of Compromise or Protest.

Recordkeeping

You are required to keep a journal that shows the stocking or re-stocking (by package, date, and machine) of your cigarette vending machines, a purchases journal that shows your daily purchases (by package) of cigarettes, and a copy of each purchase invoice showing the date, the name and address of the distributor, the quantity (by package) of cigarettes purchased, the cost to you of the cigarettes, and whether or not you were allowed a trade discount other than a cash discount. You are required to preserve these records for at least three years.

Change of Address

Taxpayers can change their address through myconneCT.

  1. Log in to myconneCT.
  2. Open the More... menu.
  3. Locate the Taxpayer Updates group and click the Manage Names & Addresses hyperlink.
  4. Continue to follow the prompts on the screen.

How frequently must I renew my cigarette distributor’s license?

A cigarette distributor’s license is an annual license and expires on September 30. To renew your cigarette distributor’s license, you must file the application for renewal (Form REG-9), which is automatically mailed to you by DRS before your current license expires. The license renewal fee is $1,000.

What does a cigarette distributor’s license allow me to do?

A Connecticut cigarette distributor’s license permits you to make retail sales of cigarettes in Connecticut from the 25 or more cigarette vending machines that you are operating and servicing in Connecticut. Without a Connecticut cigarette distributor’s license, you could not lawfully make retail sales of cigarettes in Connecticut from those cigarette vending machines. As a non-stamping distributor, you must purchase your cigarette inventory only from stamping distributors (and are prohibited from purchasing your cigarette inventory from anyone other than a stamping distributor). However, you must inspect all packages of cigarettes (including packages of cigarettes in cartons) before selling them to ensure the following conditions are met:

  • Each package of cigarettes must have Connecticut cigarette tax stamps attached to them. (If the packages either have no Connecticut cigarette tax stamps attached to them or have the cigarette tax stamps of other states attached to them, or if the Connecticut cigarette tax stamps do not look genuine, see How do I report suspected violations by other licensed cigarette distributors to DRS? for further instructions.) You are prohibited from purchasing or selling packages of cigarettes that do not have Connecticut cigarette tax stamps attached to them.
  • Each package of cigarettes must contain not less than 20 cigarettes. You are prohibited from purchasing or selling packages of cigarettes containing less than 20 cigarettes.
  • Each package of cigarettes must bear the Surgeon General’s warning. You are prohibited from purchasing or selling packages of cigarettes that do not bear the Surgeon General’s warning.
  • Each package of cigarettes must not bear any label or notice identifying that the cigarettes were intended for export, including “For export only,” “U.S. Tax-Exempt,” “For use outside U.S.” or similar wording. You are prohibited from purchasing or selling packages of cigarettes that bear any label or notice identifying that the cigarettes were intended for export.
  • Each package of cigarettes must be in a brand family listed on the Connecticut Tobacco Directory. (For information on how to view the Connecticut Tobacco Directory, see Where do I get the information I need?) You are prohibited from purchasing or selling packages of cigarettes that are not in a brand family listed on the Connecticut Tobacco Directory. If your inspection of the cigarettes discloses no violations of the conditions listed above, your retail sales of cigarettes are subject to the following further conditions:
  • You must meet the requirements described below in Where may I place my cigarette vending machines or restricted cigarette vending machines? and Are there other conditions that apply to my operation and servicing of cigarette vending machines?
  • You must not purchase or sell cigarettes below cost.

As a licensed cigarette distributor, what am I required to do?

You are required to: Place your cigarette vending machines or restricted cigarette vending machines only where they are allowed to be placed. (For information, see Where may I place my cigarette vending machines or restricted cigarette vending machines?)

  • Place and maintain in legible condition on the front of each cigarette vending machine a notice that states:  That the sale, giving, or delivering of cigarettes to any person under the age of 18 is prohibited by Conn. Gen. Stat. § 53-344; That the purchase or misrepresentation of age by a person under the age of 18 to purchase cigarettes is prohibited by Conn. Gen. Stat. § 53-344; and the civil penalties and criminal fines for violating Conn. Gen. Stat. §§ 12-295a and 53-344.
  • Report, by mailing, faxing, or e-mailing Form OR-318, Cigarette Vending Machine Location Change, to DRS any change in location of a registered cigarette vending machine, removal from service of a registered cigarette vending machine, or placement of an unregistered cigarette vending machine no later than 30 days after such change, removal, or placement. For this purpose, a registered cigarette vending machine is a cigarette vending machine for which a cigarette vending machine license has been issued by DRS, and an unregistered cigarette vending machine is a cigarette vending machine for which no cigarette vending machine license has been issued by DRS.

Power of Attorney

To authorize one or more individuals to represent you or your business before the Department of Revenue Services (DRS), use LGL-001, Power of Attorney. This authorization allows your representative(s) to receive and inspect confidential tax information and to act on your behalf in matters before DRS.

Submit LGL-001 electronically by sending it to DRS through a secure web message in myconneCT at portal.ct.gov/DRS-myconneCT. Log in to myconneCT, open the More … menu, locate the Correspondence group and click the Send a Message hyperlink.