DRS: IP 2000(15), Bringing or Importing Alcoholic Beverages into Connecticut

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

This publication has been superseded by IP 2017(17)

 

IP 2000(15)

Bringing or Importing Alcoholic Beverages into Connecticut


PURPOSE: This Informational Publication explains 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 to you in Connecticut that you purchased or were given outside Connecticut.


EFFECTIVE DATE: July 1, 2000.


STATUTORY AUTHORITY: Conn. Gen. Stat. 12-436(b)(2), as amended by 2000 Conn. Pub. Acts 174, 31; and Conn. Agencies Regs. 12-449-6a.


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 up to four gallons of alcoholic beverages that you bought or were given outside Connecticut. Bringing alcoholic beverages into Connecticut means personally carrying them into Connecticut, or transporting them into Connecticut in a motor vehicle that you are driving, or if you are returning by air, rail, bus or water to Connecticut, placing them in your luggage that is being returned with you to Connecticut. Bringing alcoholic beverages into Connecticut does not include having alcoholic beverages shipped to you. You do not need to obtain a permit to bring up to four gallons of alcoholic beverages into Connecticut, but you will owe Connecticut use tax and the Connecticut alcoholic beverages tax on the alcoholic beverages being brought into the state. To report and pay Connecticut use tax and Connecticut alcoholic beverages tax, you must file Form S&BT, Payment of Taxes Due on Importation of Alcoholic Beverages, with the Department of Revenue Services (DRS).

The Connecticut use tax is 6% of the purchase price (including any shipping or delivery charges). If you paid sales or use tax to another jurisdiction, you will be allowed a credit against the Connecticut use tax as long as you have a receipt or invoice that shows the amount of sales or use tax paid to the other jurisdiction.

The Connecticut alcoholic beverages tax is computed as follows:

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

You may not bring into Connecticut more than four gallons of alcoholic beverages that you bought or were given outside Connecticut without first obtaining a permit. (See How do I obtain a permit?)

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

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

3. How do I obtain a permit?

  • You must be 21 years of age or older.
  • You must complete either Form BT-100, Application for Permission to Import Alcoholic Beverages from Inside the United States for Personal Consumption, if alcoholic beverages are being shipped to you from within the territorial limits of the United States, or Form BT-101, Application for Permission to Import Alcoholic Beverages from Outside the United States for Personal Consumption, if alcoholic beverages are being shipped to you from outside the territorial limits of the United States or you are terminating your foreign residency.
  • You must complete Form S&BT, Payment of Taxes Due on Importation of Alcoholic Beverages.
  • 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 Form S&BT, and a completed Form BT-100 or Form BT-101, to DRS, 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 main office of DRS at 25 Sigourney Street, Hartford.)

Once DRS has approved Form BT-100 or Form BT-101,and returned it to you, you are permitted to import lawfully the alcoholic beverages that you described in Form BT-100 or Form BT-101.

4. Am I limited in the quantity of alcoholic beverages that I may legally have shipped 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 to you, you may not have more than five (5) gallons shipped to you in any 60-day period. You must complete Form BT-100. Mail the completed Form BT-100 and Form S&BT, along with your payment of taxes that are shown to be due, to the DRS. (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 to you, you may not have more than five (5) gallons shipped 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 to you. You must complete Form BT-101. Mail the completed Form BT-101 and Form S&BT, along with your payment of taxes that are shown to be due, to the DRS. (See How do I obtain a permit?)

5. How do I obtain these forms?

Contact the DRS at 860-541-3224 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 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 to you in Connecticut, you may be fined not more than $1,000 or imprisoned not more than one year, or both. Also, those alcoholic beverages are contraband, subject to being seized by the DRS or by any peace officer when directed by the Commissioner of Revenue Services to do so, and sold to pay the Connecticut taxes due on them. The seizure and sale of alcoholic beverages will not relieve you from being fined or imprisoned.
 

EFFECT ON OTHER DOCUMENTS: Informational Publication 99(37), Bringing or Importing Alcoholic Beverages into Connecticut, is modified and superseded and may not be relied upon on or after the date of issuance of this Informational Publication.


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: Please call the Department of Revenue Services during business hours, Monday through Friday:

  • 1-800-382-9463 (toll-free within Connecticut), or
  • 860-297-5962 (from 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 within Connecticut) and select Option 2 from a touch-tone phone

IP 2000(15)
Alcoholic Beverages Tax
2000 Legislative Changes
Issued: 08-31-00