Connecticut State Department of Revenue Services

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SN 2009(2)

2009 Legislative Changes Affecting the Tobacco Products Tax Effective October 1, 2009

Purpose: This Special Notice describes changes made to the tobacco products tax during the 2009 session of the Connecticut General Assembly.

Effective Date: October1, 2009.

Statutory Authority: Conn. Gen. Stat. §12-330c, as amended by 2009 Conn. Pub. Acts 3, §107, (June 2009 Spec. Sess.), and Conn. Gen. Stat. §12-330b, as amended by 2009 Conn. Pub. Acts 3, §156, (2009 June Spec. Sess.).

Tax Increase on Tobacco Products Purchased, Imported, or Manufactured On or After October 1, 2009: The purchase, importation, or manufacture of tobacco products (other than snuff tobacco products) by a licensed tobacco products distributor on or after October 1, 2009, is taxable at the rate of 27.5% of the wholesale sales price. For the purchase, importation, or manufacture of tobacco products (other than snuff tobacco products) prior to October 1, 2009, the rate was 20% of the wholesale sales price.

The purchase, importation, or manufacture of snuff tobacco products by a licensed tobacco products distributor on or after October 1, 2009, is taxable at the rate of 55 cents per ounce. For the purchase, importation, or manufacture of snuff tobacco products prior to October 1, 2009, the rate was 40 cents per ounce.

No Tax on Tobacco Products Inventory as of Close of Business on September 30, 2009: P.A. 09-3 does not impose a tax on the inventory of licensed tobacco product distributors as of the close of business on September 30, 2009, so no inventory needs to be taken.

Increase in the Annual Fee for a Tobacco Products Distributor’s License: Effective October 1, 2009, the annual fee for a tobacco products distributor’s license increases from $100 to $200. Distributors whose existing licenses were renewed as of July 1, 2009, are not affected by the fee increase. New licenses issued on or after October 1, 2009, and existing licenses renewed on or after October 1, 2009, are subject to the fee increase.
Effect on Other Documents: None.
 
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 Department of Revenue Services (DRS).

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 2009(2)
Tobacco Products Tax
Issued: 09-11-09