Electronic Cigarette Tax Information
- Who Must Complete a Registration Application and File an Electronic Cigarette Tax Return
- When to File
- Where to File
- Electronic Payment Options
- Interest and Penalties
All electronic cigarette business wholesalers making sales or use in Connecticut of electronic cigarette products are required to register for Electronic Cigarette Tax.
Each electronic cigarette wholesaler must file the return, on or before the last day of each month. A return must be filed for every period, even if no tax is due.
Businesses must file for electronic cigarette tax 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.
Electronic Cigarette Tax payments (e.g., return payments) must be made electronically.
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 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.
In general, interest and penalty apply to any portion of the tax not paid on or before the original due date of the return.
If the tax is not paid when due, interest will accrue at the rate of 1% per month or fraction of a month until the tax is paid in full.
Penalty for Late Payment or Late Filing
The penalty for late payment or underpayment of electronic cigarette tax is 10% of the tax due or $50, whichever is greater. If no tax is due, DRS may impose a $50 penalty for the late filing of any return or report required by law to be filed.