Connecticut State Department of Revenue Services

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SN 2006(4)

2006 Legislative Changes Affecting the Alcoholic Beverages Tax

Purpose: This Special Notice describes changes made to the alcoholic beverages tax during the 2006 sessions of the Connecticut General Assembly.

Effective Date: The effective dates of the legislative changes are noted below.

Statutory Authority: Conn. Gen. Stat. §12-436(f) as amended by 2006 Conn. Pub. Acts 159, §17 and Conn. Gen. Stat. §12-437 as amended by 2006 Conn. Pub. Acts 159, §18.

Distributor’s Obligation to File Duplicate Invoices Eliminated: Effective June 1, 2006, the requirement that distributors who ship alcoholic beverages into Connecticut military reservations must file a duplicate invoice with the Department of Revenue Services (DRS) showing quantities of alcoholic beverages shipped and the classification of the beverages is eliminated. Instead, distributors must provide a copy of the invoice upon DRS’s request.

Oath Requirement Eliminated: Effective October 1, 2006, the requirement that distributors must file monthly alcoholic beverages tax returns under oath is eliminated. Distributors must now file monthly alcoholic beverages tax returns signed under penalty of false statement by the distributors’ treasurer or authorized agent or officer.

Effect on Other Documents: Form O-255, Wholesale Alcoholic Beverage Tax Return, will be revised to reflect this change in the declaration.

Effect of This Document: A Special Notice announces a new policy or practice in response to changes in state or federal laws or regulations or to judicial decisions.  A Special Notice indicates an informal interpretation of Connecticut tax law by the DRS.

For Further Information on the Alcoholic Beverage Tax: For further information on the alcoholic beverage tax, call the Excise Taxes Subdivision at 860-541-3224, Monday through Friday, 8:30 a.m. to 4:30 p.m.

For Further Information: Call DRS during business hours, Monday through Friday:

  • 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
  • 860-297-5962 (from anywhere).

TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.

SN 2006(4)
Alcoholic Beverages Tax
Issued: 10/27/06