SN 2009(2)
2009 Legislative Changes Affecting the Tobacco Products Tax Effective October 1, 2009
Effective Date: October1, 2009.
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.
For Further Information: Call DRS during business hours, Monday through Friday:
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1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
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860-297-5962 (from anywhere).
SN 2009(2)
Tobacco Products Tax
Issued: 09-11-09