PCA

Connecticut

Alerts & Updates

Key Contacts

Connecticut Department of Revenue Services
(860) 297-5962

Connecticut Office of Government Accountability
Office of State Ethics
(860) 263-2400
lobbyist.ose@ct.gov

PCA Contact

Joshua Habursky
Glynn Loope joshua@premiumcigars.orgglynn@premiumcigars.org

Legislative Information

2019 Session Info
2019 Partisan Splits

Taxation

Connecticut HB 886 (2019) repealed and replaced Section 1. Section 12-330c of the general statutes. 

A tax is imposed on all untaxed tobacco products held in this state by any person.

At the rate of 50% of the wholesale sales price of such products, except that, in the case of cigars: 

  1. the tax shall not exceed $0.50 (10 per cigar)
  2. The tax shall be imposed on snuff tobacco products, on the net weight as listed by the manufacturer, as follows: $3 per ounce of snuff and a proportionate tax at the like rate on all fractional parts of an ounce of snuff.
    • Such tax shall be imposed on the distributor or the unclassified importer at the time the tobacco product is manufactured, purchased, imported 18 received or acquired in this state.

Each licensed distributor and unclassified importer must file with the Commissioner of Revenue Services, on or before the 25th day of each month, a Tobacco Products Tax Return (Form OP-300) and applicable schedules, along with payment for taxes due. Taxpayers must file a return even if no tax is due.

Conn. Gen. Stat. § 12-330d: Monthly returns and payment of tax by distributors and unclassified importers.

Filing forms may be submitted electronically via the Connecticut Department of Revenue Services Taxpayer Service Center (TSC).

Form Type / NameForm Number / Link
Connecticut Department of Revenue ServicesTobacco Products Tax Forms
Tobacco Products Tax ReturnForm OP-300
Tobacco Products Tax: Resident DistributorSchedule A-1
Tobacco Products Tax: Nonresident DistributorSchedule A-2
Tobacco Products Tax – Resident Distributor: Record of snuff tobacco products purchased, imported, received, acquired, or manufactured in ConnecticutSchedule A-3
Tobacco Products Tax – Nonresident Distributor: Record of snuff tobacco products imported into ConnecticutSchedule A-4
Tobacco Products Tax: Record of cigars in excess of $1.00 per cigar purchased, imported, received, acquired, or manufactured in ConnecticutSchedule A-5
Tobacco Products Tax – Nonresident Distributor: Record of cigars in excess of $1.00 per cigar imported, received, or acquired in ConnecticutSchedule A-6
Tobacco Products Tax: Record of tobacco products excluding snuff tobacco products and cigars in excess of $1.00 per cigar exported out of ConnecticutSchedule C
Tobacco Products Tax: Record of snuff tobacco products exported out of Connecticut or sold to the federal governmentSchedule C-1
Tobacco Products Tax: Record of cigars in excess of $1.00 per cigar exported out of ConnecticutSchedule C-2
Tobacco Products Tax: Record of tobacco products excluding snuff tobacco products sold to the Federal governmentSchedule D
Cigarette Roll-Your-Own Tobacco: Purchased, Acquired, shipped into Connecticut, or Manufactured During the MonthSchedule E

Cigar and Smoking Tobacco Definitions

“Smoking” or “smoke” means the lighting or carrying of a lighted cigarette, cigar, pipe, or similar device.

Conn. Gen. Stat. § 19a-342(a)

“Tobacco products” means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed and other smoking tobacco, snuff tobacco products, cavendish, plug and twist tobacco, fine cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco and all other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise or for both chewing and smoking, but shall not include any cigarette.

Conn. Gen. Stat. § 12-330a(2)

“Snuff tobacco products” means only those snuff tobacco products that have imprinted on the packages the designation “snuff” or “snuff flour,” or the federal tax designation “Tax Class M,” or both.

Conn. Gen. Stat. § 12-330a(7)

“Taxed tobacco products” means tobacco products upon which tax has been paid.

Conn. Gen. Stat. § 12-330a(9)

“Untaxed tobacco products” means tobacco products upon which no tax has been paid.

Conn. Gen. Stat. § 12-330a(8)

A “distributor” is:

  • any person in this state engaged in the business of manufacturing tobacco products
  • any person who purchases untaxed tobacco products at wholesale from manufacturers or other distributors for sale, or
  • any person who imports into this state untaxed tobacco products, at least 75% of which are to be sold

Conn. Gen. Stat. § 12-330a(3)

An “unclassified importer” is any person, other than a distributor, who imports, receives, or acquires untaxed tobacco products from outside Connecticut for his or her personal use or consumption in the state.

Conn. Gen. Stat. § 12-330a(4)

“Wholesale sales price” means, in the case of a manufacturer of tobacco products, the price set for such products or, if no price has been set, the wholesale value of such products, and, in the case of a distributor who is not a manufacturer of tobacco products, the price at which the distributor purchased such products, and, in the case of an unclassified importer of tobacco products, the price at which the unclassified importer purchased such products.

Conn. Gen. Stat. § 12-330a(6)

“Sale” or “sell” includes or applies to gifts, exchanges, and barter.

Conn. Gen. Stat. § 12-330a(5)  

“Little Cigar” or “small cigar” means any roll for smoking that has a wrapper made of homogenized tobacco or natural leaf tobacco where the roll is of cigarette size and weighs three pounds or less per thousand. These are treated as cigarettes for Connecticut cigarette tax purposes.

Connecticut Department of Revenue Services: Licensed Cigarette Dealer’s Guide to Connecticut Cigarette Tax Laws and Other Cigarette-Related Laws

Restrictions

In Connecticut, the Commissioner of Revenue Services may authorize a dealer or distributor to give or deliver any cigarette or tobacco product in connection with the promotion or advertisement of such cigarette or tobacco product without receiving monetary consideration from the person receiving the cigarette or tobacco product, provided:

  • The distribution is on the premises of a licensed dealer or at any event or establishment with an area the access to which is limited to adult patrons, provided such distribution is restricted to such area
  • The sample of cigarettes, if applicable, contains no less than 2 cigarettes, and 
  • The taxes on cigarettes or tobacco products have been previously paid.

The licensed dealer or distributor will be liable for any gift or delivery of cigarettes or tobacco products to minors on his premises by any person conducting a promotion or advertisement of such cigarettes or tobacco products.

Conn. Gen. Stat. § 12-314a: Certain promotional samples authorized

A dealer or distributor may give or deliver sample packages of cigarettes in connection with the promotion or advertisement of such cigarettes if the dealer or distributor has received prior written authorization from the Department of Revenue Services to give or deliver such sample packages. A dealer or distributor will not receive such prior written authorization unless the dealer or distributor applies in writing, at least 10 days before the proposed distribution, to the Excise and Public Services Taxes subdivision of the Audit Division of the Department of Revenue Services for written authorization to give or deliver such sample packages and is able to establish, to the satisfaction of the Department, that all of the following conditions are met:

  • Each sample package of cigarettes shall contain at least two cigarettes; and
  • The dealer or distributor must:
    • receive no monetary consideration for the sample packages of cigarettes that are being given or delivered
    • have previously paid to the department all taxes imposed on the sample packages of cigarettes
    • keep records pertaining to the receipt and distribution of the sample packages of cigarettes, including the date, location and quantity of sample packages received and distributed, and to the date and amount of taxes paid on sample packages received and distributed, and
    • distribute sample packages of cigarettes only on the premises of a dealer, or within an area to which access is limited to persons 18 years of age or older.

Conn. Agencies Regs. § 12-314a-1: Authorized distribution of sample packages of cigarettes

The staff reported that Conn. Agencies Regs. § 12-314a-1also applies to tobacco products other than cigarettes.

Connecticut law contains no specific provisions concerning state preemption of local sampling laws, so local communities may pass more stringent laws or ordinances in this area. 

The following are exempt from the ban on smoking, subject to conditions:

  • Correctional facilities
  • Designated smoking areas in psychiatric facilities
  • Public housing projects
  • Classrooms where demonstration smoking is taking place as part of a medical or scientific experiment or lesson
  • Smoking rooms provided by employers for employees
  • The outdoor portion of the premises of any establishment with a permit issued for the sale of alcoholic liquor.
    • In the case of any seating area maintained for the service of food, at least 75% of the outdoor seating capacity must be an area in which smoking is prohibited and which is clearly designated with written signage as a non-smoking area.
    • Any temporary seating area established for special events and not used on a regular basis is not subject to the smoking prohibition or signage requirements.
  • Tobacco bars
    • A “tobacco bar” is an establishment that (1) had a liquor permit and generated 10% or more of its total annual gross income in 2002 from the on-site sale of tobacco products and the rental of on-site humidors and (2) have not changed their size or location since December 31, 2002.

Conn. Gen. Stat. § 19a-342(b)(2): Exceptions

In June 2019, the Connecticut General Assembly passed, and the Governor of Connecticut signed, a bill into law banning the sale, giving or otherwise distributing tobacco products to anyone under the age of 21 years (Connecticut HB 7200 [2019]). Minors under the age of 21 years are explicitly not allowed to attempt to purchase tobacco or to be in the possession of tobacco products. The law is effective beginning October 1, 2019.

This measure also states that a member of  the armed forces who are under twenty-one years of age may, without liability to any person, dealer, distributor, business entity or authorized owner (1) access a cigarette vending machine, (2) purchase and be sold a cigarette, tobacco product, electronic nicotine delivery system or vapor product, or (3) receive a gift or delivery of a cigarette, tobacco product, electronic nicotine delivery system or vapor product.

Public Act No. 19-13

A minor who has reached the age of 15 may be employed or permitted to work in any mercantile establishment, as a bagger, cashier, or stock clerk, subject to certain conditions.

Conn. Gen. Stat. § 31-23(b): Employment of minors prohibited in certain occupations. Exceptions.

Connecticut’s law contains no specific provisions concerning state preemption of local youth access laws, so local communities may pass more stringent laws or ordinances in this area.

In Connecticut, the Commissioner of Revenue Services may authorize a dealer or distributor to give or deliver any cigarette or tobacco product in connection with the promotion or advertisement of such cigarette or tobacco product without receiving monetary consideration from the person receiving the cigarette or tobacco product, provided:

  • The distribution is on the premises of a licensed dealer or at any event or establishment with an area the access to which is limited to adult patrons, provided such distribution is restricted to such area
  • The sample of cigarettes, if applicable, contains no less than 2 cigarettes, and 
  • The taxes on cigarettes or tobacco products have been previously paid.

The licensed dealer or distributor will be liable for any gift or delivery of cigarettes or tobacco products to minors on his premises by any person conducting a promotion or advertisement of such cigarettes or tobacco products.

Conn. Gen. Stat. § 12-314a: Certain promotional samples authorized

A dealer or distributor may give or deliver sample packages of cigarettes in connection with the promotion or advertisement of such cigarettes if the dealer or distributor has received prior written authorization from the Department of Revenue Services to give or deliver such sample packages. A dealer or distributor will not receive such prior written authorization unless the dealer or distributor applies in writing, at least 10 days before the proposed distribution, to the Excise and Public Services Taxes subdivision of the Audit Division of the Department of Revenue Services for written authorization to give or deliver such sample packages and is able to establish, to the satisfaction of the Department, that all of the following conditions are met:

  • Each sample package of cigarettes shall contain at least two cigarettes; and
  • The dealer or distributor must:
    • receive no monetary consideration for the sample packages of cigarettes that are being given or delivered
    • have previously paid to the department all taxes imposed on the sample packages of cigarettes
    • keep records pertaining to the receipt and distribution of the sample packages of cigarettes, including the date, location and quantity of sample packages received and distributed, and to the date and amount of taxes paid on sample packages received and distributed, and
    • distribute sample packages of cigarettes only on the premises of a dealer, or within an area to which access is limited to persons 18 years of age or older.

Conn. Agencies Regs. § 12-314a-1: Authorized distribution of sample packages of cigarettes

The staff reported that Conn. Agencies Regs. § 12-314a-1 also applies to tobacco products other than cigarettes.

Connecticut law contains no specific provisions concerning state preemption of local sampling laws, so local communities may pass more stringent laws or ordinances in this area. 

Operating Your Business

A Sales and Use Tax Permit from the Department of Revenue Services (“DRS”) is required for each place of business that intends to engage in any of the following activities in Connecticut: sale, rental, or lease of goods; sale of a taxable service; or operating a hotel, motel, or lodging house. Businesses must obtain Sales and Use Tax Permits, before any sales are made, by filing the Business Taxes Registration Application (Form REG-1) and paying a $100 application fee. Sales and Use Tax Permits expire every 5 years but will automatically be renewed and mailed to the business’s address, provided it has no outstanding liabilities.

Each distributor or unclassified importer must obtain a Tobacco Products Distributor License or Tobacco Products Unclassified Importer License from the Commissioner of Revenue Services before manufacturing, purchasing, importing, receiving, or acquiring any untaxed tobacco products in Connecticut. These licenses are obtained by filing Form REG-1 and the Cigarette and Tobacco Products Taxes registration form (Form REG-1 Addendum A). There is a $200 annual fee for Tobacco Products Distributor’s Licenses, but there is no fee for Tobacco Products Unclassified Importer Licenses. These licenses are issued annually and expire on June 30th. Registered businesses are automatically billed for a $100 license renewal fee, and a new license is mailed after this bill has been paid.  

Conn. Gen. Stat. § 12-330b: Distributors and unclassified importers to be licensed.

Any person who does not acquire untaxed tobacco products but acquires taxed tobacco products for sale at retail must obtain a Cigarette Dealer’s License by filing Form REG-1 and Form REG-1 Addendum A and paying a $200 annual fee. Cigarette Dealer’s Licenses are issued annually and expire on September 30th. Registered businesses are automatically billed for a $25 license renewal fee, and a new license is mailed after this bill has been paid.

Conn. Gen. Stat. § 12-330d(b)(1): Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers

Each licensed distributor and unclassified importer must file with the Commissioner of Revenue Services, on or before the 25th day of each month, a Tobacco Products Tax Return (Form OP-300) and applicable schedules, along with payment for taxes due. Taxpayers must file a return even if no tax is due.

Conn. Gen. Stat. § 12-330d: Monthly returns and payment of tax by distributors and unclassified importers.

Registration and filing forms may be submitted electronically via the Connecticut Department of Revenue Services Taxpayer Service Center (TSC). 

A tobacco bar may allow smoking and drinking in its establishment if it (1) had a liquor permit and generated 10% or more of its total annual gross income in 2002 from the on-site sale of tobacco products and the rental of on-site humidors and (2) has not changed its size or location since December 31, 2002.

Conn. Gen. Stat. § 19a-342(b)(2): Exceptions.

Localities may require additional business licenses.

Form Type / NameForm Number / Link
Connecticut Department of Revenue ServicesTobacco Products Tax Forms
Tobacco Products Tax ReturnForm OP-300
Tobacco Products Tax: Resident DistributorSchedule A-1
Tobacco Products Tax: Nonresident DistributorSchedule A-2
Tobacco Products Tax – Resident Distributor: Record of snuff tobacco products purchased, imported, received, acquired, or manufactured in ConnecticutSchedule A-3
Tobacco Products Tax – Nonresident Distributor: Record of snuff tobacco products imported into ConnecticutSchedule A-4
Tobacco Products Tax: Record of cigars in excess of $1.00 per cigar purchased, imported, received, acquired, or manufactured in ConnecticutSchedule A-5
Tobacco Products Tax – Nonresident Distributor: Record of cigars in excess of $1.00 per cigar imported, received, or acquired in ConnecticutSchedule A-6
Tobacco Products Tax: Record of tobacco products excluding snuff tobacco products and cigars in excess of $1.00 per cigar exported out of ConnecticutSchedule C
Tobacco Products Tax: Record of snuff tobacco products exported out of Connecticut or sold to the federal governmentSchedule C-1
Tobacco Products Tax: Record of cigars in excess of $1.00 per cigar exported out of ConnecticutSchedule C-2
Tobacco Products Tax: Record of tobacco products excluding snuff tobacco products sold to the Federal governmentSchedule D
Cigarette Roll-Your-Own Tobacco: Purchased, Acquired, shipped into Connecticut, or Manufactured During the MonthSchedule E

Political Involvement

A “lobbyist” is a person who is lobbying and in furtherance of lobbying makes or agrees to make expenditures, or receives or agrees to receive compensation, reimbursement, or both, and such compensation, reimbursement, or expenditures are $3,000 or more in any calendar year or the combined amount thereof is $3,000 or more in any such calendar year.

The term “lobbyist” does not include:

  • A public official, an employee of a branch of state government or a subdivision thereof, or elected or appointed an official of a municipality or his designee other than an independent contractor, who is acting within the scope of his authority or employment
  • A publisher, owner or an employee of the press, radio or television while disseminating news or editorial comment to the general public in the ordinary course of business
  • An individual representing himself or another person before the legislature or a state agency other than for the purpose of influencing legislative or administrative action
  • Any individual or employee who receives no compensation or reimbursement specifically for lobbying and who limits his activities solely to formal appearances to give testimony before public sessions of committees of the General Assembly or public hearings of state agencies and who, if he testifies, registers his appearance in the records of such committees or agencies
  • A member of an advisory board acting within the scope of his appointment
  • A senator or representative in Congress acting within the scope of his office
  • Any person who receives no compensation or reimbursement specifically for lobbying and who spends no more than 5 hours in furtherance of lobbying unless such person: exclusive of salary, receives compensation or makes expenditures, or both, of $3,000 or more in any calendar year for lobbying or the combined amount thereof is $3,000 or more in any such calendar year; or expends $50 or more for the benefit of a public official in the legislative or executive branch, a member of his staff or immediate family
  • A communicator lobbyist who receives or agrees to receive compensation, reimbursement, or both, the aggregate amount of which is less $3,000 from each client in any calendar year

Conn. Gen. Stat. § 1-91(l)

A “client lobbyist” is a lobbyist on behalf of whom lobbying takes place and who makes expenditures for lobbying and in furtherance of lobbying.

Conn. Gen. Stat. § 1-91(u)

A “communicator lobbyist” is a lobbyist who communicates directly or solicits others to communicate with an official or his staff in the legislative or executive branch of government or in a quasi-public agency for the purpose of influencing legislative or administrative action.

Conn. Gen. Stat. § 1-91(v)

“Legislative action” means introduction, sponsorship, consideration, debate, amendment, passage, defeat, approval, veto, overriding of a veto or any other official action or non-action with regard to any bill, resolution, amendment, nomination, appointment, report, or any other matter pending or proposed in a committee or in either house of the legislature, or any matter which is within the official jurisdiction or cognizance of the legislature.

Conn. Gen. Stat. § 1-91(j)

A lobbyist must register with the Office of State Ethics (“OSE”) if they:

  • Receive or agree to receive compensation or reimbursement for actual expenses, or both, in a combined amount of $3,000 or more in a calendar year for lobbying, whether that receipt of compensation or reimbursement or agreement to receive such compensation or reimbursement is solely for lobbying or the lobbying is incidental to that person’s regular employment; or
  • Make or incur an obligation to make expenditures of $3,000 or more in a calendar year for lobbying.

Conn. Gen. Stat. § 1-94: Lobbyist registration with the Office of State Ethics.

Both client lobbyists and communicator lobbyists must register with the OSE on or before January 15th or prior to the commencement of lobbying, whichever is later. During an odd-numbered year, the registration fee is $250, and the registration is valid until the end of the next even-numbered year. Registration during an even-numbered year is valid until the end of that even-numbered year and costs $125.

Conn. Gen. Stat. § 1-95: Registration procedure. Fees.

Lobbyists are required to register and file online through the OSE Lobbyist Registration Portal. After setting up an online account, the client and communicator lobbyists must register by submitting the appropriate registration forms (Form ETH-1B for client lobbyists and Forms ETH-1A and ETH-2A for communicator lobbyists) and the registration fee. Communicator lobbyists must file a separate Form ETH-1A and Form ETH-2A for each client.

Conn. Gen. Stat. § 1-96b: Filing of registrants’ financial reports in electronic form.

Client lobbyists are required to electronically file quarterly financial reports on Form ETH-2D on or before the 10th day of April, July, and January (3rd and 4th quarters combined), even if there were no lobbying activities or expenditures made during the reporting period. Client lobbyists must file Form ETH-2D monthly if: the legislature is in regular session, and the client lobbyist has expended or agreed to expend $100 or more in legislative lobbying during the previous month.

Communicator lobbyists are required to electronically file financial reports on Form ETH-2A and ETH-2B. The filing deadline for ETH-2A for each client is due on or before January 10th of each year. Form ETH-2B must be filed quarterly on or before the 10th day of April, July, and January (3rd and 4th quarters combined), or monthly if the legislature is in regular session; and the communicator lobbyist has expended or agreed to expend $100 or more in legislative lobbying during the previous month.

Conn. Gen. Stat. § 1-96: Financial reports of registrants. Requirements.

Form Type / NameForm Number / Link
Connecticut Office of State EthicsLobbyist Filing System and Information
Client Lobbyist Guide to the Code of EthicsClient Lobbyist Guide
Communicator Lobbyist Guide to the Code of EthicsCommunicator Lobbyist Guide
Lobbyist Filing System – RegistrationRegistration
Lobbyist Filing System – LoginLogin
Lobbyist Filing System – FAQsFAQs

Shipping Regulations

The Commissioner of Revenue Services may, in his discretion, require reports from any common or contract carrier who transports tobacco products to any point or points within Connecticut, and from any bonded warehouseman or bailee who has in his possession any tobacco products. All common and contract carriers, bailees and warehouseman must permit the examination by the Commissioner of Revenue Services or his authorized agent any records to the shipment or receipt of tobacco products.

Conn. Gen Stat. § 12-330o: Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehouseman

Each distributor or unclassified importer must obtain a Tobacco Products Distributor License or Tobacco Products Unclassified Importer License from the Commissioner of Revenue Services before manufacturing, purchasing, importing, receiving, or acquiring any untaxed tobacco products in Connecticut. These licenses are obtained by filing Form REG-1 and the Cigarette and Tobacco Products Taxes registration form (Form REG-1 Addendum A). There is a $200 annual fee for Tobacco Products Distributor’s Licenses, but there is no fee for Tobacco Products Unclassified Importer Licenses. These licenses are issued annually and expire on June 30th. Registered businesses are automatically billed for a $200 license renewal fee, and a new license is mailed after this bill has been paid.  

Conn. Gen. Stat. § 12-330b: Distributors and unclassified importers to be licensed

Additional information about licensing in Connecticut is available under the Operating Your Business and Definitions tabs above.

Connecticut HB 7200 (2019) requires e-cigarette dealers who sell e-cigarettes and ship  them directly to in-state consumers (e.g., through online sales) to obtain the signature of a person aged 21 or older at the shipping address prior to delivery, and require the signer to provide a driver’s license or identification card as proof of age.

Connecticut imposes a tobacco product tax on all untaxed tobacco products held in the state by any person. This tax is imposed on the distributor or the unclassified importer at the time the tobacco product is manufactured, purchased, imported, received, or acquired in Connecticut.

Conn. Gen. Stat. § 12-330c: Tax on tobacco products and snuff tobacco products

A nonresident distributor must supply to the Connecticut Department of Revenue Services a record of tobacco products excluding snuff tobacco products and cigars in excess of $1.00 per cigar imported into Connecticut. A nonresident distributor must also supply a record of snuff tobacco products purchased, imported, received, or acquired in Connecticut.

Schedule A-2 Form: Tobacco Products Tax – Nonresident Distributor

Schedule A-4 Form: Tobacco Products Tax – Nonresident Distributor, Record of snuff tobacco products imported into Connecticut

Disclaimer: PCA believes the information on this site is accurate. However, tobacco laws and regulations are subject to frequent change and court interpretation. Statements above are not intended as legal advice or restatement of law. PCA does not guarantee or assume responsibility for the accuracy, completeness or timeliness of this information, nor that this information complies with all federal laws or the laws of all 50 states. Parties acknowledge and agree it is not the intention of PCA to provide specific legal advice for particular individuals, but rather to provide users with general information to better understand these issues. Users shall neither construe any of these materials as legal advice nor make this site the primary basis for any legal decisions made by or on your behalf and agree to release and waive any claims against PCA for the same. You shall consult with legal advisors concerning any contemplated individual decision.