DRS: AN 2014(4), Annual Revision of Forms TPM-1, TPM-2, and TPM-3

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 
 
 
AN 2014(4)
 

Annual Revision of Forms TPM-1, TPM-2, and TPM-3

 

 


Purpose: This Announcement publicizes the annual revision of the required forms that participating and nonparticipating tobacco products manufacturers must complete and file with either the Department of Revenue Services (DRS), the Office of the Attorney General, or both.

 

 

Effective Date: Upon issuance.

 

 

Statutory Authority:  Conn. Gen. Stat. §§4-28h to 4-28n, inclusive.

 

 

Definitions: As used in this Announcement:

 

Cigarette means a cigarette, as defined in Conn. Gen. Stat. §4-28h(4). For purposes of this definition, each nine one-hundredths of an ounce of roll-your-own tobacco constitutes a cigarette. Also, for purposes of this definition, a small cigar properly treated as a cigarette for purposes of the federal excise tax on cigarettes (26 U.S.C. §5701(b)) shall be reported as a cigarette on Form TPM-1, Certificate of Compliance and Affidavit by Nonparticipating Manufacturer. However, a small cigar properly treated as a small cigar for purposes of the federal excise tax on cigars (26 U.S.C. §5701(a)(1)) shall not be reported as a cigarette on Form TPM-1.

 

Participating manufacturer (PM) has the same meaning as in section II(jj) of the Master Settlement Agreement (MSA).

 

Nonparticipating manufacturer (NPM) means any tobacco product manufacturer that is not a participating manufacturer.

 

Tobacco product manufacturer means a tobacco product manufacturer, as defined in Conn. Gen. Stat. §4-28h(9).

 

Master Settlement Agreement means the Master Settlement Agreement, as defined in Conn. Gen. Stat. §4-28h(5).

 

Qualified escrow fund means a qualified escrow fund, as defined in Conn. Gen. Stat. §4-28h(6).


March 2014 Revision of Form TPM-1: Each NPM selling cigarettes to consumers within Connecticut, whether directly or through a distributor, dealer, or similar intermediary or intermediaries, must establish a qualified escrow fund for the benefit of the State of Connecticut and other settling states, place the required amount of money into a qualified escrow fund, and file annually Form TPM-1. DRS revises Form TPM-1 annually to specify the amount, as adjusted for inflation, required to be placed into a qualified escrow fund for the State of Connecticut by each NPM for each cigarette sold to consumers within Connecticut, whether directly or through a distributor, dealer, or similar intermediary or intermediaries. With respect to each cigarette sold to consumers within Connecticut during calendar year 2013, an NPM must use the March 2014 revision of Form TPM-1 and not any earlier version. The March 2014 revision of Form TPM-1 has “(Rev. 03/14)” in the upper left hand corner. The March 2014 revision of Form TPM-1 also has two parts (Parts III and IV) on the reverse side that an NPM is required to complete.

 

 

March 2014 Revision of Form TPM-3: Each NPM selling cigarettes to consumers within Connecticut, whether directly or through a distributor, dealer, or similar intermediary or intermediaries, must file annually Form TPM-3, Brand Families Unit Sales Schedule. The schedule provides a breakdown by brand families of an NPM’s sales of cigarettes to consumers within Connecticut, both during the preceding calendar year and during the current calendar year. DRS revises Form TPM-3 annually. An NPM must use the March 2014 revision of Form TPM-3 and not an earlier version. The revised March 2014 Form TPM-3 has “(Rev. 03/14)” in the upper left hand corner.

 

 

Mailing of Forms TPM-1 and TPM-3 to NPMs: DRS mails the new revision of Forms TPM-1 and TPM-3 to each NPM whose cigarettes were reported by stampers to have been sold to consumers within Connecticut, whether directly or through a distributor, dealer, or similar intermediary or intermediaries, during calendar year 2013. Failure to receive Forms TPM-1 and TPM-3 does not excuse an NPM from filing the forms. Each NPM must file Form TPM-1, a copy of the escrow agreement signed by the NPM and the financial institution, and Form TPM-3 on or before April 30, 2014, to the following address:

Office of the Attorney General
Finance Department
PO Box 120
Hartford, CT 06141-0120

 

 

Inflation Adjustment for Amounts to be placed into Qualified Escrow Fund by NPMs on or before April 15, 2014: With respect to an NPM whose cigarettes are sold to consumers within Connecticut, whether directly or through a distributor, dealer, or similar intermediary or intermediaries, during calendar year 2013, the amount of $0.0299790 per cigarette, or about $6.00 per carton, sold must be placed into a qualified escrow fund for the State of Connecticut by the NPM on or before April 15, 2014.

 

 

March 2014 Revision of Form TPM-2: Each tobacco product manufacturer whose cigarettes are to be sold to consumers within Connecticut, whether directly or through a distributor, dealer, or similar intermediary or intermediaries, must file annually Form TPM-2, Certification for Listing in the Connecticut Tobacco Directory. DRS revises Form TPM-2 annually. PMs and NPMs must use the March 2014 revision of Form TPM-2 and not an earlier version. The March 2014 revision of Form TPM-2 has “(Rev. 03/14)” in the upper left hand corner. Visit the DRS website at www.ct.gov/DRS to download and print this form and the accompanying instructions. To find the form, select Cigarette and Tobacco from the menu on the left and then select Forms for Participating and Nonparticipating Manufacturers.

 

 

Mailing of Form TPM-2 to PMs and NPMs: DRS mails the new revision of Form TPM-2 to each PM and NPM:

  • Whose cigarettes were reported by stampers to have been sold to consumers within Connecticut, whether directly or through a distributor, dealer, or similar intermediary or intermediaries, during calendar year 2013;
  • Which has applied for and secured from DRS a cigarette manufacturer’s license that is currently in effect; or
  • Which, along with its brand families, is currently listed in the Connecticut Tobacco Directory.

Failure to receive Form TPM-2 does not excuse a PM or NPM from filing the form. Each PM and NPM that wishes to have its cigarettes listed in the Connecticut Tobacco Directory as of July 1, 2014, must file Form TPM-2 on or before April 30, 2014, at the following addresses:

 

Submit the original to:

Department of Revenue Services

Attn: Tax Division Chief, Audit Division

Excise/Public Service Subdivision

25 Sigourney St Ste 2

Hartford CT 06106-5032

 

Submit a copy to:

Office of the Attorney General

Finance Department

PO Box 120

Hartford CT 06141-0120

 

 

Effect on Other Documents: Announcement 2013(4), Annual Revision of Forms TPM-1, TPM-2, and TPM-3, is modified and superseded and may not be relied upon on or after the date of issuance of this Announcement.

 

 

Effect of This Document: Announcements alert 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 More Information on the Required Annual Escrows: For more information on the annual escrows required to be made by NPMs under Conn. Gen. Stat. §§4-28h through 4-28j, call the Office of the Attorney General at 860-808-5270, Monday through Friday, 8:00 a.m. to 5:00 p.m., or write to:

 

Office of the Attorney General

Finance Department

PO Box 120

Hartford CT 06141-0120

 

 

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

  • 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); 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: Visit the DRS website at www.ct.gov/DRS to download and print Connecticut tax forms and publications.

 

 

Paperless Filing/Payment Methods (fast, easy, free, and confidential): Business and individual taxpayers can use the Taxpayer Service Center (TSC) at www.ct.gov/TSC to file a variety of tax returns, update account information, and make payments online.

 

File Electronically: You can choose first-time filer information and filing assistance or log directly into the TSC to file returns and pay taxes.


Pay Electronically: You can pay taxes for tax returns that cannot be filed through the TSC. Log in and select the Make Payment Only option. Designate a payment date up to the due date of the tax and mail a paper return to complete the filing process.

 

 

DRS E-Alerts Service: Get connected to the latest news from DRS. Receive notification by email of changes to legislation, policies, and procedures.


DRS E-Alerts provide information for employer’s withholding tax, News – Press Releases, and Top 100 Delinquency List. Visit the DRS website at www.ct.gov/DRS and select Sign up for e-alerts under How Do I? on the gold navigation bar.


AN 2014(4)

Cigarette Taxes

Issued: 03/25/2014