Connecticut State Department of Revenue Services

Other Helpful Information

Electronic cigarette liquid means a liquid that, when used in an electronic nicotine delivery system or vapor product, produces a vapor that includes nicotine and is inhaled by the user of such electronic nicotine delivery system or vapor product.

Electronic cigarette products means electronic nicotine delivery systems, liquid nicotine containers, vapor products and electronic cigarette liquids.

Electronic cigarette wholesaler means

  • Any person engaged in the business of selling electronic cigarette products at wholesale in the state
  • Any person in this state who purchases electronic cigarette products at wholesale from a manufacturer or
  • Any dealer, retailer or other person that otherwise imports, or causes another person to import, untaxed electronic cigarette products into this state. Electronic nicotine delivery system means an electronic device used in the delivery of nicotine or other substances to a person inhaling from the device, and includes, but is not limited to, an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe or electronic hookah and any related device and any cartridge or other component of such device, including, but not limited to, electronic cigarette liquid.

File Form ECIG-351 if you are:

  • Engaged in the business of selling electronic cigarette products at wholesale in Connecticut.
  • A dealer, or retailer that imports, or causes another person to import, untaxed electronic cigarette products into this state; or
  • Any person who purchases electronic cigarette products at wholesale from a manufacturer.

Individuals who import untaxed electronic cigarette products into Connecticut for their own personal use must file Form AU-351, Tax Return for Persons in Possession of Untaxed Electronic Cigarette Products, to report their purchases of untaxed electronic cigarette products. All electronic cigarette products are also subject to Connecticut sales and use tax, which means that individuals importing untaxed electronic cigarette products for personal use in Connecticut will calculate and pay the use tax due on these products on the Form AU-351.

Am I required to file a PACT ACT?

Connecticut PACT Act for Sellers of ENDS into Connecticut: Report Upload

All persons who sell, transfer, or ship for profit Electronic Nicotine Delivery Systems (ENDS), cigarettes, or smokeless tobacco into Connecticut must submit a Monthly PACT Act Report for Connecticut with DRS before the tenth day of each calendar month for each product type. Click the links below for detailed technical file specifications.

PACT Act - ENDS

File Layout

Example File

Am I required to register with other State Agencies in Connecticut?

The Connecticut Department of Consumer Protection requires each business location seeking to sell e-nicotine delivery and vapor products ("E-Cigarettes") is required to obtain an electronic nicotine delivery system certificate of dealer registration for such location.  One registration is required per business location.

Electronic Nicotine Delivery System Certificate of Dealer Registration

Electronic Nicotine Frequently Asked Questions

Am I required to register with other Government Agencies in the U.S?

The Bureau of Alcohol, Tobacco, Firearms and Explosives requires any person or business that sells, transfers or ships for profit any ENDS in interstate commerce must now register with ATF according to 15 U.S.C. §§ 375 and 376. They must also register with any states that they ship vapes into.

Vapes and E-Cigarettes | Bureau of Alcohol, Tobacco, Firearms and Explosives (atf.gov)

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.

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.