DRS: SN 2009(2), 2009 Legislative Changes Affecting the Tobacco Products Tax Effective October 1, 2009

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 
 
SN 2009(2)
 
2009 Legislative Changes Affecting the Tobacco Products Tax Effective October 1, 2009
 

 
Purpose: This Special Notice describes changes made to the tobacco products tax during the 2009 session of the Connecticut General Assembly.
 

 

Effective Date: October1, 2009.

 


 
Statutory Authority: Conn. Gen. Stat. §12-330c, as amended by 2009 Conn. Pub. Acts 3, §107, (June 2009 Spec. Sess.), and Conn. Gen. Stat. §12-330b, as amended by 2009 Conn. Pub. Acts 3, §156, (2009 June Spec. Sess.).
 

 

Tax Increase on Tobacco Products Purchased, Imported, or Manufactured On or After October 1, 2009: The purchase, importation, or manufacture of tobacco products (other than snuff tobacco products) by a licensed tobacco products distributor on or after October 1, 2009, is taxable at the rate of 27.5% of the wholesale sales price. For the purchase, importation, or manufacture of tobacco products (other than snuff tobacco products) prior to October 1, 2009, the rate was 20% of the wholesale sales price.

 

The purchase, importation, or manufacture of snuff tobacco products by a licensed tobacco products distributor on or after October 1, 2009, is taxable at the rate of 55 cents per ounce. For the purchase, importation, or manufacture of snuff tobacco products prior to October 1, 2009, the rate was 40 cents per ounce.

 


No Tax on Tobacco Products Inventory as of Close of Business on September 30, 2009: P.A. 09-3 does not impose a tax on the inventory of licensed tobacco product distributors as of the close of business on September 30, 2009, so no inventory needs to be taken.


 
Increase in the Annual Fee for a Tobacco Products Distributor’s License: Effective October 1, 2009, the annual fee for a tobacco products distributor’s license increases from $100 to $200. Distributors whose existing licenses were renewed as of July 1, 2009, are not affected by the fee increase. New licenses issued on or after October 1, 2009, and existing licenses renewed on or after October 1, 2009, are subject to the fee increase.
 

 
Effect on Other Documents: None.
 

 
Effect of This Document:   A Special Notice announces a new policy or practice in response to changes in state or federal laws or regulations or to judicial decisions. A Special Notice indicates an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).
 

 

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 e-alerts from the left navigation bar.

 


SN 2009(2)
Tobacco Products Tax
Issued: 09-11-09