DRS: AN 2005(8), New Tobacco Products Tax Return and Alcoholic Beverages Tax Return

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 
 
AN 2005(8)
 
 New Tobacco Products Tax Return and
 Alcoholic Beverages Tax Return
 

 

Purpose: This Announcement identifies tobacco products tax returns and forms, and alcoholic beverages tax returns and forms that are being replaced by new returns and forms.

 


Effective Date: Effective upon issuance and applicable to tobacco products tax returns and alcoholic beverages tax returns for months beginning on or after April 1, 2005.

 


Statutory Authority: Conn. Gen. Stat. §§12-330n and 12-434.

 


New Tobacco Products Tax Return: For monthly periods beginning on or after April 1, 2005, licensed distributors of tobacco products who:
 
Previously Filed: Will Now File
 Form OP-300 (Rev. 04/03)  Form OP-300 (Rev. 04/05)
 

 
New Alcoholic Beverages Tax Return: For monthly periods beginning on or after April 1, 2005, licensed distributors of alcoholic beverages who:
 
Previously Filed: Will Now File
 Form O-255 (Rev. 11/01)  O-255 (Rev. 04/05)
 

 

Effect of This Document: An Announcement is a document that alerts taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies, or practices.

 


For Further Information on the Connecticut Cigarette, Tobacco Products, or the Alcoholic Beverage Tax: For further information on the Connecticut cigarette tax, tobacco products tax, or the alcoholic beverages tax, call the Excise Taxes Subdivision of the DRS Audit Division at 860-541-3224, Monday through Friday, during business hours.


For Further Information: Call DRS during business hours, Monday through Friday:

  • 1-800-382-9463 (in-state), or
  • 860-297-5962 (from anywhere)

TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.

 


Forms and Publications: Forms and publications are available anytime by:

  • Internet: Preview and download forms and publications from the DRS Web site at www.ct.gov/DRS
  • Telephone: Call 860-297-4753 (from anywhere), or 1-800-382-9463 (in-state) and select Option 2 from a touch-tone phone.

 

Paperless Filing Methods (fast, easy, free, and confidential):

  • For business returns: Use Fast-File to file sales and use taxes, business use tax, room occupancy tax, estimated corporation business tax, business entity tax, or withholding tax returns over the Internet.  Visit the DRS Web site at www.ct.gov/DRS and click on File/Register OnLine.
  • For resident income tax returns: Use WebFile to file personal income tax returns over the Internet. Visit the DRS Web site at www.ct.gov/DRS and click on File/Register OnLine.

 
DRS E-News Service: Get connected to the latest news from DRS.  Receive notification by e-mail of changes to legislation, policies, and procedures.  DRS E-News is easy to sign up for – visit www.ct.gov/DRS and follow the directions.  Subscription services are available for employer’s withholding tax, Fast-File information, Alerts, News – Press Releases, and Top 100 Delinquency List.
 

AN 2005(8)
Cigarette Tax, Tobacco Products Tax, Alcoholic Beverages Tax
Issued: 04-11-05