ELECTRONIC CIGARETTE PRODUCTS TAX

• Form ECIG-351

All electronic cigarette product wholesalers making sales or use in Connecticut on or after October 1, 2019, of electronic cigarette products are required to pay the electronic cigarettes products tax on such sales or use by electronically filing a monthly return (Form ECIG-351, Electronic Cigarette Products Tax Return) and making electronic payments of the tax to DRS. Please visit the DRS and log directly into your myconneCT account to file returns and pay the electronic cigarette products tax.

Electronic cigarette taxpayers must complete and upload the schedules below, when filing Form ECIG-351 return through myconneCT.

1. Schedule A-1, Electronic Cigarette Liquid, $0.40 PER Milliler (ML) - .xls version
2. Schedule A-1, Electronic Cigarette Liquid, $0.40 PER Milliler (ML) - .pdf version
3. Schedule A-2, (Other Electronic Cigarette Products, 10% Of Wholesale Sale Price) - .xls version
4. Schedule A-2, (Other Electronic Cigarette Products, 10% Of Wholesale Sale Price) - .pdf version

• Form AU-351

DRS reminds you that only 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. Therefore, if you have brought into Connecticut electronic cigarette products for your own personal use without paying the electronic cigarette products tax, please click the link below.

Form AU-351, Tax Return for Person in Possession of Untaxed Electronic Cigarette Products *(Only Use If Imported for Personal Use)