DRS: IP 99(37), Bringing or Importing Alcoholic Beverages into Connecticut

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This Informational Publication has been modified and superseded by IP 2000(15)

IP 99(37)

Bringing or Importing Alcoholic Beverages into Connecticut


PURPOSE: The purpose of this Informational Publication is to explain the circumstances in which you may legally bring into Connecticut alcoholic beverages that you purchased or were given outside Connecticut or in which you may legally have alcoholic beverages shipped or mailed to you in Connecticut that you purchased or were given outside Connecticut.


EFFECTIVE DATE: October 1, 1999.


STATUTORY AUTHORITY: Conn. Gen. Stat. §12-436, as amended by 1999 Conn. Pub. Acts 121, §15.

1.   May I legally bring alcoholic beverages into Connecticut that I bought outside Connecticut or that were given to me outside Connecticut?

You may legally bring into Connecticut (either on your person or in your motor vehicle or in your luggage) up to four gallons of alcoholic beverages that you bought or were given outside Connecticut. You do not need to obtain a permit to bring this quantity of alcoholic beverages into Connecticut, but you will owe Connecticut use tax which is 6% of the purchase price. You will also owe Connecticut alcoholic beverages tax on the alcoholic beverages being brought into the state. (See the following table for the basis and rate of alcoholic beverages tax.) To report and pay Connecticut use tax and Connecticut alcoholic beverages tax, you must file Form S&BT, Application for Certificate of Payment of Taxes Due on Importation of Alcoholic Beverages, with the Department of Revenue Services.

Basis and Rate For Computing Alcoholic Beverages Tax Due

Beer $6.00 per barrel (31 gallons)
Beer $.20 per gallon
Still Wines $.60 per gallon
Small Wineries $.15 per gallon
Sparkling Wines $1.50 per gallon
Alcohol $4.50 per proof gallon
Liquor Coolers $2.05 per gallon


 
2.   May I legally have alcoholic beverages shipped or mailed to me in Connecticut that I bought outside Connecticut or that were given to me outside Connecticut?

You may not have alcoholic beverages shipped or mailed to you in Connecticut, regardless of quantity, unless you first obtain a permit to have any alcoholic beverages shipped or mailed to you. Even with a permit, you are limited in the quantity of alcoholic beverages that you may have shipped or mailed to you from outside Connecticut. (See Am I limited in the quantity of alcoholic beverages that I may legally have shipped or mailed to me?)


 
3.   How do I obtain a permit?
  • You must be 21 years of age or older.
  • You must complete a Form S&BT, Application for Certificate of Payment of Taxes Due on Importation of Alcoholic Beverages.
  • You must complete either a Form BT-100, Application for Permission to Import Alcoholic Beverages from Inside the United States for Personal Consumption, if alcoholic beverages are being shipped or mailed to you from within the territorial limits of the United States, or a Form BT-101, Application for Permission to Import Alcoholic Beverages from Outside the United States for Personal Consumption, if alcoholic beverages are being shipped or mailed to you from outside the territorial limits of the United States or you are terminating your foreign residency.
  • You must mail the completed Form S&BT, along with your payment (by certified check or money order only) of the taxes shown to be due on the Form S&BT, and a completed Form BT-100 or Form BT-101, to the Department of Revenue Services, 25 Sigourney Street, Hartford, Connecticut 06106-5032, Attn: Excise/Public Services. (Cash payments will be accepted only if you hand deliver Form S&BT and a completed Form BT-100 or Form BT-101 to the headquarters of the Department of Revenue Services at 25 Sigourney Street, Hartford.)

If your Form S&BT has been correctly completed, and the proper tax has been remitted, your Form S&BT will be approved by the Department of Revenue Services (with the Department’s official approval noted thereon). The Department of Revenue Services will forward your Form S&BT and your Form BT-100 or Form BT-101 to the Department of Consumer Protection, Liquor Control Division. If you have not mailed a properly completed Form BT-100 or Form BT-101 along with your Form S&BT, your approved Form S&BT will be returned to you, and you will be required to mail a properly completed Form BT-100 or Form BT-101 along with your approved Form S&BT to:

Department of Consumer Protection
State Office Building
165 Capitol Avenue
Hartford Connecticut 06106
Attn: Liquor Control Division, Room 556.

Once the Department of Consumer Protection has approved and returned to you your Form BT-100 or Form BT-101, you may lawfully import the alcoholic beverages that you described in your Form BT-100 or Form BT-101.


 
4.   Am I limited in the quantity of alcoholic beverages that I may legally have shipped or mailed to me from outside Connecticut?

Yes. If you are having alcoholic beverages that you purchased outside Connecticut but within the territorial limits of the United States shipped or mailed to you, you may not have more than five (5) gallons shipped or mailed to you in any 60-day period. You must complete a Form BT-100, Application for Permission to Import Alcoholic Beverages from Inside the United States for Personal Consumption. Mail the completed Form BT-100, and Form S&BT, along with your payment of taxes that are shown to be due, to the Department of Revenue Services. (See How do I obtain a permit?)

If you are having alcoholic beverages that you purchased or were given outside the territorial limits of the United States shipped or mailed to you, you may not have more than five (5) gallons shipped or mailed to you in any 365-day period. However, if you resided outside the United States for a period of six months or more, you may, on one occasion and in conjunction with the return of your personal and household goods and effects upon termination of your foreign residency, have 100 gallons or less of wine (no more than 20 gallons of which shall be the same brand) and 10 gallons or less of spirits (no more than two gallons of which shall be the same brand) shipped or mailed to you. You must complete a Form BT-101, Application for Permission to Import Alcoholic Beverages from Outside the United States for Personal Consumption. Mail the completed Form BT-101, and Form S&BT along with your payment of taxes that are shown to be due to the Department of Revenue Services. (See How do I obtain a permit?)


 
5.   How do I obtain these forms?

Contact the Department of Revenue Services at 860-541-3225 between 8:00 a.m. and 4:30 p.m. You may also obtain these forms on the DRS Web site. (See Forms and Publications)


 
6.   What are the penalties if I bring more than four gallons of alcoholic beverages into Connecticut or if I have alcoholic beverages shipped or mailed to me without obtaining the proper permit?

If you bring into Connecticut more than four gallons of alcoholic beverages or if, without obtaining the proper permit, you have alcoholic beverages shipped or mailed to you in Connecticut, you may be fined not more than $1,000 or imprisoned not more than one year (or be both fined and imprisoned). Also, those alcoholic beverages are contraband, subject to being seized by the Department of Revenue Services or by any peace officer when directed by the Commissioner of Revenue Services to do so, and sold to pay the Connecticut taxes due thereon. The seizure and sale of alcoholic beverages will not relieve you from being fined or imprisoned.


EFFECT ON OTHER DOCUMENTS: None affected.


EFFECT OF THIS DOCUMENT: An Informational Publication is a document that addresses frequently asked questions about a current Department position, policy or practice.


FOR FURTHER INFORMATION: For further information concerning alcoholic beverage tax, call the Excise/Public Services Subdivision at 860-541-3225.

If you have questions about Connecticut taxes, please call the Department of Revenue Services during business hours, Monday through Friday:

  • 1-800-382-9463 (toll-free from within Connecticut), or
  • 860-297-5962 (anywhere).
  • TTY, TDD and Text Telephone users only may transmit inquiries 24 hours a day by calling 860-297-4911.

FORMS AND PUBLICATIONS: Forms and publications are available all day, seven days a week:

  • Internet: preview and download forms and publications from the DRS Web site: http://www.ct.gov/drs
  • Telephone: Call 860-297-4753 (from anywhere) or 1-800-382-9463 (toll-free from within Connecticut) and select Option 2 from a touch-tone phone

IP 99(37)
Alcoholic Beverage Tax
Issued: 12/10/99