DRS: SN 2011(8), 2011 Legislation Affecting the Tobacco Products Tax Effective July 1, 2011

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 
 
 
SN 2011(8)
 
2011 Legislation Affecting the Tobacco Products Tax
Effective July 1, 2011
 

 

Purpose: This Special Notice describes the provisions of 2011 Conn. Pub. Acts 6, §83 and 2011 Conn. Pub. Acts 61, §38 that amend Conn. Gen. Stat. §12-330c to increase the tax on tobacco products and snuff tobacco products.

 


 
Effective Date: Effective July 1, 2011, and applicable to tobacco products manufactured, purchased, imported, received, or acquired in Connecticut on or after July 1, 2011.
 

 
Statutory Authority: Conn. Gen. Stat. §12-330c, as amended by 2011 Conn. Pub. Acts 6, §83 and 2011 Conn. Pub. Acts 61, §38.
 

 

Tax Rate Increase on Tobacco Products: Effective July 1, 2011, the tax on tobacco products manufactured, purchased, imported, received, or acquired in Connecticut on or after July 1, 2011, will increase as follows:

  • The tax rate on tobacco products (other than tobacco snuff products) will increase from 27.5% to 50% of the wholesale sales price of such tobacco products.
  • In the case of cigars, the tax will be 50% of the wholesale sales price, not to exceed 50 cents ($0.50) per cigar.
  • The tax on tobacco snuff products will increase from $0.55 per ounce to $1.00 per ounce of snuff.

 

No Floor Tax on Tobacco Products in Inventory: There is no floor tax on tobacco products in inventory 

 


 

For Further Information on the Tobacco Products Tax: For further information on the tobacco products tax, call the Excise Taxes Subdivision at 860-541-3224 Monday through Friday, during business hours.

 


 
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 2011(8)

Tobacco Products Tax

Issued: 06/28/2011