Connecticut State Department of Revenue Services

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SN 2011(8)

2011 Legislation Affecting the Tobacco Products Tax Effective July 1, 2011

Purpose: This Special Notice describes the provisions of 2011 Conn. Pub. Acts 6, §83 and 2011 Conn. Pub. Acts 61, §38 that amend Conn. Gen. Stat. §12-330c to increase the tax on tobacco products and snuff tobacco products.

 
Effective Date: Effective July 1, 2011, and applicable to tobacco products manufactured, purchased, imported, received, or acquired in Connecticut on or after July 1, 2011.
Statutory Authority: Conn. Gen. Stat. §12-330c, as amended by 2011 Conn. Pub. Acts 6, §83 and 2011 Conn. Pub. Acts 61, §38.

Tax Rate Increase on Tobacco Products: Effective July 1, 2011, the tax on tobacco products manufactured, purchased, imported, received, or acquired in Connecticut on or after July 1, 2011, will increase as follows:

  • The tax rate on tobacco products (other than tobacco snuff products) will increase from 27.5% to 50% of the wholesale sales price of such tobacco products.
  • In the case of cigars, the tax will be 50% of the wholesale sales price, not to exceed 50 cents ($0.50) per cigar.
  • The tax on tobacco snuff products will increase from $0.55 per ounce to $1.00 per ounce of snuff.

No Floor Tax on Tobacco Products in Inventory: There is no floor tax on tobacco products in inventory. 

For Further Information on the Tobacco Products Tax: For further information on the tobacco products tax, call the Excise Taxes Subdivision at 860-541-3224 Monday through Friday, during business hours.

 
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 2011(8)

Tobacco Products Tax

Issued: 06/28/2011