AN 96(9)

Suspension Of Policy Statement On Alcoholic Beverages Tax Rates For Wine Coolers And Cider

PURPOSE: This Announcement informs taxpayers, tax practitioners and Department of Revenue Services employees that PS 96(9), Alcoholic Beverages Tax Rates for Wine Coolers and Cider, issued by the Department on August 14, 1996, has been suspended and will not be implemented on November 1, 1996.

PS 96(9) described changes in the Department's policy on the proper classification of cider containing alcohol and wine coolers under the definitions in Conn. Gen. Stat. §12-433, for purposes of the imposition of the alcoholic beverages tax under §12-435. The policy changes were to have been effective for all sales by distributors of cider containing alcohol and wine coolers occurring on or after November 1, 1996.

CURRENT POLICIES TO REMAIN IN EFFECT: Current Departmental policies regarding the taxation of cider and wine coolers will remain in effect until further notice.

EFFECT OF THIS DOCUMENT: An announcement is a document that alerts taxpayers to important information. Such information may include new Departmental policies or procedures.

EFFECT ON OTHER DOCUMENTS: PS 96(9) is suspended.

FOR FURTHER INFORMATION: For further information about this Announcement, call the Audit Division Excise Field Unit, at 860-541-3224.

PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.

AN 96(9)
Alcoholic Beverages Tax
Issued: 9/30/96