Cigarette Tax Information
- What's New 2024
- Who Must Complete a Registration Application and File a Cigarette Tax Return
- When to File (Tax Due Date)
- Where to File
- Electronic Payment Options
- Amended Returns
- Interest and Penalties
- Tax Calculation
New Administrative requirements in connection with the issuance and renewal of cigarette dealer’s licenses: Legislation imposes new requirements associated with the initial application for and renewal of cigarette dealer's licenses. The legislation is effective October 1, 2024.
Who Must Complete a Registration Application and File a Cigarette Tax Return
Any person engaged in the business of selling cigarette, whether at wholesale or retail, other than a person who sells solely and exclusively tobacco products must register for Cigarette Tax.
Resident and Nonresident distributors must complete and file Form CT-15, Connecticut Monthly Tax Stamp and Cigarette Report - Resident Distributor and /or Form CT-15A, Connecticut Monthly Tax Stamp and Cigarette Report - Nonresident Distributor no later than the 25th day of the month following the month for which the report is made.
The following business account types can file online through myconneCT: Cigarette Distributors, Cigarette Manufacturers, Cigarette Retailer/Dealer, Cigarette Dealer/Vendor.
Use myconneCT to file taxes, make payments, view filing history, and communicate with the agency simply and more efficiently on virtually any mobile device, including laptops, tablets, and smartphones, 24 hours a day, 7 days a week.
Click here to File, Pay, or Register Now on myconneCT!
All Cigarette tax payments (e.g., return payments) must be made electronically.
DRS myconneCT
You can make a free direct payment at the same time as filing your return through myconneCT. Upon completion of the return, you will automatically be taken to the payment page where you may authorize DRS to electronically withdraw payment from your checking or savings account or make a payment by credit card on any date up until the due date. You will receive a confirmation number upon successful filing and may print a copy for your records.
Pay by Direct Payment: You may also log into myconneCT and use the Make a Payment option to initiate a payment without a return (to pay bills, returns, or make advance payments). Select your payment type and date.
Pay by Credit Card or Debit Card: You may elect to pay your tax liability using a credit card (American Express®, Discover®, MasterCard®, VISA®) or comparable debit card. To pay by credit card or debit card, log into your account in myconneCT and select Make a Payment.
A convenience fee will be charged by the credit card service provider. You will be informed of the amount of the fee and you may elect to cancel the transaction.
At the end of the transaction, you will be given a confirmation number for your records.
Modernized e‑File (MeF)
Check with your current software provider to determine if this option is available.
ACH Credit
ACH credit method users should consult with their banking institution for guidelines to ensure that payment is received timely. (Taxpayers must pre‑register with the DRS Electronic Commerce Unit (ECU) prior to using this option). The taxpayer initiates an electronic payment through their banking institution. This payment must be sent in the ACH standard CCD+TXP format. For more information visit Filing and Paying Connecticut Taxes Electronically.
Use Form CT-15 and /or Form CT-15A, Cigarette Tax Return, to file amended returns by checking the Amended box.
Generally, an amended tax return must be filed within three years of the due date of the original return or, if an extension of time was granted, three years from the extended due date.
In general, interest and penalty apply to any portion of the tax not paid on or before the original due date of the return.
Interest
If the tax is not paid when due, interest will accrue at the rate of 1% per month or fraction of a month until the tax is paid in full.
Penalty for Late Payment or Late Filing
The penalty for late payment or underpayment of cigarette products tax is 10% of the tax due or $50, whichever is greater.
If no tax is due, DRS may impose a $50 penalty for the late filing of any return or report required by law to be filed.
Penalty for Willful Failure to File or Pay
Anyone who willfully fails to pay the tax or file a return will be fined up to $1,000 or imprisoned up to one year, or both, in addition to any other penalty.
Penalty for Willful Filing of a Fraudulent or Materially False Return
If you willfully file a tax return you know to be fraudulent or false in any material matter, you may be fined up to $5,000 or imprisoned from one to five years, or both.
Penalty for Failure to Disclose Listed Transaction
A penalty of 75% of the amount of the deficiency may be imposed when it appears that any part of the deficiency is due to failure to disclose a listed transaction, as defined in IRC § 6707A.
Tax Rate and Stamps
Connecticut imposes a tax on all cigarettes sold in the state. The tax rate is $4.35 per pack (CGS § 12-296, as amended by SB 1502, June Special Session (§§ 628-630)).