Other Helpful Information
The alcoholic beverages tax is an excise tax paid by each alcoholic beverage distributor on all sales of alcoholic beverages within Connecticut. All alcoholic beverages removed from inventory are taxable except for authorized adjustments or tax-exempt sales. Alcoholic beverage distributors are also regulated by the Department of Consumer Protection.
- Out-of-State Distributors
- Direct Shippers of Wine
- Attachments to O-255
- Rounding Off to Whole Dollars
- Change of Address
- Power of Attorney
Rules on Importing Alcoholic Beverages into Connecticut
- Importing Alcoholic Beverages for Personal Use into Connecticut; Or
- Bringing Alcoholic Beverages for Personal Use into Connecticut
Importing Alcoholic Beverages for Personal Use
Connecticut statutes place the following limits on the importation by consumers of alcoholic beverages into Connecticut. To import alcoholic beverages under any of the following statutory provisions, you must first obtain a permit. See Obtaining a Permit and Filing/Payment Requirements.
- A consumer in Connecticut may import up to 5 gallons of alcoholic beverages purchased from within the territorial limits of the United States in any 60-day period for the consumer’s own consumption. Conn. Gen. Stat. §12-436(b)(2)(B)(i)
- A consumer in Connecticut may import up to 5 gallons of alcoholic beverages from outside the territorial limits of the United States in any 365-day period. Conn. Gen. Stat. §12-436(b)(2)(B)(ii)
- An individual who has resided outside the United States for a period of six months or more, in conjunction with the return of the individual’s personal and household goods and effects upon termination of his or her foreign residency, may import up to 100 gallons of wine (no more than 20 gallons of which shall be the same brand) and 10 gallons of spirits (no more than two gallons of which shall be the same brand). Conn. Gen. Stat. §12-436(b)(2)(B)(iii)
Obtaining a Permit and Filing/Payment Requirements
The individual must first obtain a permit from the DRS before importing the alcoholic beverages into Connecticut. To obtain a permit:
- You must be 21 years of age or older.
- You must complete either
- Form BT-100, Application for Permission to Import Alcoholic Beverages from Inside the United States for Personal Consumption, if alcoholic beverages are being shipped to you from within the territorial limits of the United States, OR
- Form BT-101, Application for Permission to Import Alcoholic Beverages from Outside the United States for Personal Consumption, if alcoholic beverages are being shipped to you from outside the territorial limits of the United States or you are terminating your foreign residency.
- You must complete Form S&BT, Payment of Taxes Due on Importation of Alcoholic Beverages.
- You must mail the completed Form S&BT, along with your payment (by certified check or money order only) of the taxes shown to be due on Form S&BT, and a completed Form BT-100 or Form BT-101, to:
Department of Revenue Services
450 Columbus Blvd.,
Hartford, Connecticut 06106-5032
Attn: Excise/Public Services
Once DRS has approved Form BT-100 or Form BT-101, and returned it to you, you are permitted to import lawfully the alcoholic beverages that you described in Form BT-100 or Form BT-101.
Bringing Alcoholic Beverages for Personal Use into Connecticut
An individual can bring up to 4 gallons of alcoholic beverages into Connecticut.
Bringing alcoholic beverages into Connecticut by an individual means the individual purchased or was given the alcoholic beverages outside Connecticut and personally carried them into Connecticut or transported them into Connecticut in a motor vehicle that the individual was driving, or if the individual was returning by air, rail, bus, or water to Connecticut, placed them in the individual’s luggage that was returning with the individual to Connecticut. Bringing alcoholic beverages into Connecticut does not mean an individual having alcoholic beverages shipped to him or her.
You do not need to obtain a permit to bring up to four gallons of alcoholic beverages into Connecticut, but you will owe Connecticut use tax and the Connecticut alcoholic beverages tax on the alcoholic beverages being brought into the state. To report and pay Connecticut use tax and Connecticut alcoholic beverages tax, you must file Form S&BT, Payment of Taxes Due on Importation of Alcoholic Beverages, with the Department of Revenue Services (DRS).
The Connecticut use tax is 6.35% of the purchase price (including any shipping or delivery charges). If you paid sales or use tax to another jurisdiction, you will be allowed a credit against the Connecticut use tax as long as you have a receipt or invoice that shows the amount of sales or use tax paid to the other jurisdiction.
The Connecticut alcoholic beverages tax is computed as follows:
Basis and Rate For Computing Alcoholic Beverages Tax Due
Beer $6.00 per barrel (31 gallons)
Beer $ .20 per gallon
Still Wines $ .60 per gallon
Small Wineries $ .15 per gallon
Sparkling Wines $1.50 per gallon
Alcohol $4.50 per proof gallon
Liquor Coolers $2.05 per gallon
IMPORTANT: You may not bring into Connecticut more than four gallons of alcoholic beverages that you bought or were given outside Connecticut without first obtaining a permit. (See Obtaining a Permit and Filing/Payment Requirements)
Related Information:
- IP 2019(18), Bringing or Importing Alcoholic Beverages into Connecticut
Out-of-state distributors who wish to sell EXCLUSIVELY to licensed CT distributors do not need to register as a Connecticut alcoholic beverage distributor. However, the entity that physically transports the alcoholic beverage into CT may need to have a shipping permit issued by the Department of Consumer Protection, Liquor Control Division. Visit the DCP’s webpage for information and to register.
An out-of-state business that wants to make direct shipment of wine to Connecticut consumers must meet all of the following requirements before making any shipments into Connecticut. (The term out-of-state means any other state, territories, or possessions of the United States, including Washington D.C. or Puerto Rico, but not including any foreign country). For information on obtaining the appropriate permit, visit the DCP’s Liquor Permit Applications and Forms page:
Persons Wishing to Obtain an Out-of-State Winery Shipper’s Permit, or Out-of-State Shipper's Permit for Alcoholic Liquor Other Than Beer must follow the procedure below:
- Obtain one of the following Permits from the Connecticut Department of Consumer Protection (DCP):
- Out-of-state retailer shipper’s permit for wine under Conn. Gen. Stat. § 30-18a
- Out-of-state shipper's permit for alcoholic liquor other than beer under Conn. Gen. Stat. § 30-18
- Out-of-state winery shipper's permit for wine under Conn. Gen. Stat. § 30-18a
- File a Surety Bond with Department of Revenue Services (DRS): After receiving the permit from DCP, contact the DRS Registration Unit at 860-297-4895 to obtain Form OR-131, Surety Tax Bond. You must file a surety bond with DRS in order to be eligible to be licensed as an alcoholic beverage distributor. If the permit holder operates a winery and produces not more than 100,000 gallons of wine at the holder’s permit premises, the amount of the bond is $500; otherwise, the amount of the bond is $2,000.
- Register with DRS for a Sales Tax Permit and an Alcoholic Beverage Distributor License: After you have completed Form OR-131, complete Register a Business electronically using When completing Register a Business Application, check “Yes” to the question: "Do you sell or will you be selling goods in Connecticut, either wholesale or retail?” This will register you for sales and use tax which carries a fee of $100. Once the application is complete, complete form REG-1 Addendum D and submit through.
If amounts are reported on the following lines of Form O-255 Schedule 1, the return must be accompanied by the corresponding supporting schedules:
- Line 2: Quantity purchased or acquired ATTACH BT-5 Schedule A, Receipt of Tax-Free Purchases and Tax-Free Returns
- Line 3: Tax-paid purchases and returns ATTACH BT-6 Schedule B, Receipt of Tax-Paid Purchases and Tax-Paid Returns
- Line 12: Shipments outside CT ATTACH BT-7 Schedule C, Alcoholic Beverages Shipped Outside of CT
- Line 13: Shipments within CT ATTACH BT-8 Schedule D, Tax-Free Sales in CT and Sales to Other Licensed Distributors
- Line 13a: On-premises sales of beer ATTACH BT-9 Schedule E, Sales of Beer on Premises Covered by Valid CT Manufacturer’s Permit
- Line 13b: Off-premises consumption of beer ATTACH BT-10 Schedule F, Sales of Beer Sold on Premises Covered by Valid CT Manufacturer’s Permit for Off-Premises Consumption
You must round off cents to the nearest whole dollar on your returns and schedules. If you do not round, DRS will disregard the cents. Round down to the next lowest dollar all amounts that include 1 through 49 cents. Round up to the next highest dollar all amounts that include 50 through 99 cents. However, if you need to add two or more amounts to compute the amount to enter on a line, include cents and round off the total.
Example: Add two amounts ($1.29 + $3.21) to compute the total ($4.50) to enter on a line. $4.50 is rounded to $5.00 and entered on a line.
Taxpayers can change their address through myconneCT.
- Log in to myconneCT.
- Open the More... menu.
- Locate the Taxpayer Updates group and click the Manage Names & Addresses hyperlink.
- Continue to follow the prompts on the screen.
To authorize one or more individuals to represent you or your business before the Department of Revenue Services (DRS), use LGL-001, Power of Attorney. This authorization allows your representative(s) to receive and inspect confidential tax information and to act on your behalf in matters before DRS.
Submit LGL-001 electronically by sending it to DRS through a secure web message in myconneCT at portal.ct.gov/DRS-myconneCT. Log in to myconneCT, open the More … menu, locate the Correspondence group and click the Send a Message hyperlink.