Holiday Closure: The Department of Revenue Services will be closed on Wednesday, June 19th, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Sales and Use Tax Overview Webinar on Thursday, June 20, 2024 at 10:00 a.m. 


  • 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-351Electronic Cigarette Products Tax Return) and making electronic payments of the tax to DRS. Please visit the DRS "Welcome New Business Page" to obtain first-time filer information and filing assistance or log directly into the Taxpayer Service Center (TSC) to file returns and pay the electronic cigarette products tax.

  • 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)