Tobacco Products Tax Information
- What's New
- Who Must Complete a Registration Application and File a Tobacco Products Tax Return
- When to File
- Where to File
- Electronic Payment Options
- Amended Returns
- Tax Calculation
What's New
Tobacco Products Taxes and Controlling Interest Transfer Taxes Subject to Accrual
Legislation authorizes the Comptroller to record revenue from the tobacco products (Chapter 214a) and controlling interest transfer taxes (Chapter 228b) received within five business days after July 31 as revenue for the preceding fiscal year. This legislation is effective July 1, 2025.
Who Must Complete a Registration Application and File a Tobacco Products Tax Return
Any person engaged in the business of manufacturing tobacco products or in the business of selling tobacco products, whether at wholesale or retail in the State of Connecticut must register and file for Tobacco Products Taxes.
When to File
Businesses must file Form OP-300, Tobacco Products Tax Return for each calendar month by the twenty-fifth day of the following month.
Where to File
Businesses required to file for the Tobacco Products tax must 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
Tobacco Products Tax payments (e.g., return payments) must be made electronically.
Please see the Filing and Paying Connecticut Taxes Electronically webpage for important information.
Amended Returns
To file an amended Form OP-300, Tobacco Products Tax Return, amend online through myconneCT.
Generally, an amended tax return must be filed within three years of the due date of the original return or, if an extension of time was granted, three years from the extended due date.
Tax Calculation
Tax Rate and Base. The state imposes a tax on all non-cigarette tobacco products in the state, including cigars, stogies, snuff, pipe, and chewing tobacco. The tax is levied on licensed distributors and unclassified importers when the tobacco products are manufactured, imported, or purchased. As with the cigarette tax, the tobacco products tax is ultimately passed through to retail customers as part of the price of each tobacco product. The tax rate differs according to the type of tobacco product. Tobacco products, other than snuff tobacco, are taxed at 50% of their wholesale price. Snuff tobacco is taxed at a rate of $3 per ounce. The tax on cigars is capped at 50 cents (CGS § 12-330c). As with the cigarette tax, the tobacco products tax is reduced by 50% for modified risk tobacco products.
Page Last Reviewed or Updated: 06-Jul- 2026