Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

TSSN-19

Tobacco Products Tax

Effective July 1, 1989, a tax was imposed on all tobacco products held in this state by distributors.

Tobacco products mean cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed and other smoking tobacco, snuff, snuff flour, cavendish, plug and twist tobacco, fine cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweeping of tobacco and all other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise or for both chewing and smoking. Tobacco products do not include cigarettes.

"Distributor" means:

  1. a person engaged in the business of manufacturing tobacco products.
  2. a person engaged in the business of selling tobacco products, whether at wholesale or retail, other than a person who sells solely and exclusively tobacco products on which the Connecticut tobacco products tax has previously been paid.

A distributor is required to be licensed annually and the fee for a distributor's license is $100. A distributor is required to file a monthly tax return, even if there is no tax liability for the month.

The rate of tax is 20% of wholesale sales price. The wholesale sales price means the price at which the tobacco product is purchased or acquired.

However, as a retailer, you may be exempted from registration as a distributor and filing tax returns, if you purchase all tobacco products exclusively from tobacco products distributors licensed by the Department of Revenue Services and on which the Connecticut tobacco products tax has previously been paid. You will not be required to be licensed as a distributor as long as you file on or before the first day of each February an affidavit TPT-1, a copy of which is attached.

REMINDER: YOUR AFFIDAVIT MUST BE RECEIVED BY DEPARTMENT OF REVENUE SERVICES ON OR BEFORE FEBRUARY 1.

For further information, please call the Excise Tax Subdivision of the Audit Division at (860) 541-3205.

TSSN-19 (REV 1/90)