Connecticut State Department of Revenue Services

Holiday Closure: The Department of Revenue Services will be closed on Wednesday, January 1st, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, January 15, 2025, at 10:00 a.m.

Excise/Distributor/Dealer/Supplier Lists

Dealer, Distributor, and Supplier lists will now be updated in real-time.

If you have any questions with regards to the information listed, please contact Department of Revenue Services Registration Section at (860) 297-5770.

Cigarette Distributors

The Department of Revenue Services (DRS) publishes the name of each person licensed by DRS as a Cigarette Distributor and the address of the premises covered by the distributor's license. 

It is illegal for any person engaged in the business of selling cigarettes to ship or transport any cigarettes to any person in Connecticut unless the person to whom the cigarettes are shipped or transported is a lawful recipient.

Any person who has been licensed as a Cigarette Distributor by DRS since this list was published is also a lawful recipient.  Whether a person has been licensed since this list was published can be verified by inspecting the person's Cigarette Distributor License, which is required by law to be conspicuously displayed on the premises covered by the license.

List

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Statutory Authority

2003 Conn. Pub. Acts 271, §1

Licensed Cigarette Dealers

The Department of Revenue Services (DRS) publishes the name of each person licensed by DRS as a Cigarette Dealer and the address of the premises covered by the dealer's license.

It is illegal for any person engaged in the business of selling cigarettes to ship or transport any cigarettes to any person in Connecticut unless the person to whom the cigarettes are shipped or transported is a lawful recipient.  Any person whose name appears on this list is a lawful recipient. 

Any person who has been licensed as a Cigarette Dealer by DRS since this list was published is also a lawful recipient.  Whether a person has been licensed since this list was published can be verified by inspecting the person's Cigarette Dealer License, which is required by law to be conspicuously displayed on the premises covered by the license.

List

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Statutory Authority

2003 Conn. Pub. Acts 271, §1

Tobacco Distributors

The Department of Revenue Services (DRS) publishes the name of each person licensed by DRS as a Tobacco Products Distributor and the address of the premises covered by the distributor's license.

List
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Statutory Authority

Conn. Gen. Stat. §§12-285(a)(5), 12-286(d) and (e), 12-287,12-330a,12-330b, 12-330c, and 12-330d(b)(1), 587, as amended by 2006 Conn. Pub. Acts 194, §§10 to 16, inclusive. 

Motor Fuel Distributors

Purpose: The Department of Revenue Services (DRS) publishes persons licensed as motor fuels distributors. Distributors are required to comply with all provisions of Chapter 221 and related regulations. Below is a list of Distributors and their classification:

 

List
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Statutory Authority
 Conn. Gen. Stat. § 12-458(a)(1).

 

Motor Vehicle Fuels Distributors: Any person distributing gasoline, aviation gas, ethanol, or ethanol-based gasoline. Licenses are issued and are good from the date of issuance. Annually and in May of every year, the Department of Revenue Services (DRS) requires these taxpayers to complete Form OR-131 Surety Bond and return by June 15. Surety Bonds are good for the period July 1 until June 30th of the next year. Failure to return a completed Surety Bond, and or keep all state taxes current may result in an account license being Canceled, Suspended or Revoked. Motor vehicle fuels tax is not payable on sales of motor vehicle fuels as listed above to the following persons:

 

List
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Special Fuel Distributors: Any person distributing diesel fuel, heating oil, propane, natural gas, jet fuel, kerosene, or biodiesel. Licenses are issued and are good from the date of issuance. Annually and in May of every year, the Department of Revenue Services (DRS) requires these taxpayers to complete Form OR-131 Surety Bond and return by June 15. Surety Bonds are good for the period July 1 until June 30th of the next year. Failure to return a completed Surety Bond, and or keep all state taxes current may result in an account license being Canceled, Suspended or Revoked. Motor vehicle fuels tax is not payable on sales of motor vehicle fuels as listed above to the following persons:

 

List
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Tax Paid Motor Vehicle Fuels Distributors (Purchase tax paid): Any person distributing motor vehicle fuels that includes the state excise tax at the point of purchase (distributing gasoline, aviation gas, ethanol, or ethanol-based gasoline). Annually and in May of every year, the Department of Revenue Services (DRS) requires these taxpayers to complete Form OR-131 Surety Bond and return by June 15. Surety Bonds are good for the period July 1 until June 30th of the next year. Failure to return a completed Surety Bond, and or keep all state taxes current may result in an account license being Canceled, Suspended or Revoked.  Motor vehicle fuels tax is payable on sales of motor vehicle fuels as listed above to the following persons:

 

List
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Motor Vehicle Fuels Exporters: Any person not licensed as a distributor in Connecticut who purchases fuel exclusively for export outside the State of Connecticut and is licensed as a distributor in that state. Annually and in November of every year, the Department of Revenue Services (DRS) requires these taxpayers to complete Form OR-131 Surety Bond and return by December 15. Surety Bonds are good for the period January 1 to December 31. Failure to return a completed Surety Bond, keep the account current, or information that a license has been revoked in the State which fuels are exported to may result in an account license being Canceled, Suspended or Revoked. Motor vehicle fuels tax is not payable on sales of motor vehicle fuels exclusively for export to another state to the following persons:

 

List
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Heating Fuels Distributors: Any person who distributes number 2 heating oil, kerosene, or propane to be sold exclusively for heating purposes. Heating Fuels Licenses are issued annually and are good for the period July 1 to June 30th of the next year. The Department of Revenue Services (DRS) requires Heating Fuels Distributors to annually complete Form OR-319, Heating Fuels Distributor License Renewal Form by June 15. To complete this form, logon to your myconneCT account. If DRS does not receive a completed Form OR-319 by the expiration date. The fuels distributor license will be cancelled. The company name will be removed from the DRS list of licensed distributors. As a result, from the time DRS removes a company from its list of licensed distributors, until such time as this matter is resolved, any licensed distributor selling heating oil, kerosene, or propane to your company will be required to charge the applicable Connecticut excise tax. Additionally, all state taxes must be current and in good standing during the renewal process. Licensees are reminded that if there is a change in operations such that the business intends to sell heating oil, kerosene, or propane for other than heating purposes (for example, sold as diesel fuel), you must contact DRS immediately to apply for a special fuel distributor license. Motor vehicle fuels tax is not payable on sales of number 2 heating oil, kerosene, or propane to with a valid and current issued Licenses.

Aviation Fuel Dealers: Any person whose place of business is located upon an established airport within this state and who purchases fuel from a licensed distributor for sale directly into the fuel tank of any aircraft or aircraft engine. Licensees are reminded that all sales must be supported by Form AU-477 which each customer is required to furnish to the seller.  Motor vehicle fuels tax is not payable on sales of aviation fuel to the following persons:

 

List
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Marine Fuel Dock Owners or Operators: Any person who owns or operates a marine fuel dock and sells dyed diesel fuel exclusively for marine purposes. Licensees are reminded that all sales must be supported by Form AU-478 which each customer is required to furnish to the seller. The following persons are licensed to purchase and sell dyed diesel fuel only. Motor vehicle fuels tax is not payable on sales of dyed diesel fuel to the following persons:

 

List
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Natural Gas Suppliers

List
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Statutory Authority
 Conn. Gen. Stat. § 12-264(b)(3)