Section 12-330c - Tax on tobacco products and snuff tobacco products(a)(1) A tax is imposed on all untaxed tobacco products held in this state by any person. Except as otherwise provided in subdivisions (2) and (3) of this subsection, the tax shall be imposed at the rate of fifty per cent of the wholesale sales price of such products.(2) Notwithstanding the provisions of subdivision (1) of this subsection, in the case of cigars the tax shall not exceed fifty cents per cigar.(3) The tax shall be imposed on snuff tobacco products, on the net weight as listed by the manufacturer, as follows: Three dollars per ounce of snuff and a proportionate tax at the like rate on all fractional parts of an ounce of snuff.(b)(1) Except as provided in subdivision (2) of this subsection, such tax shall be imposed on the distributor or the unclassified importer at the time the tobacco product is manufactured, purchased, imported, received or acquired in this state.(2) Cigars owned by a distributor that are located on the premises of a person who performs fulfillment services in this state for such distributor and (A) are exported from this state shall not be subject to the tax imposed by this chapter, or (B) are shipped, delivered or otherwise transferred to a Connecticut address shall be subject to the tax imposed by this chapter and such tax shall be imposed on the date of such shipment, delivery or transfer and paid with, and reported by such distributor on, the return prescribed under section 12-330d that corresponds to the month such shipment, delivery or transfer occurred. For purposes of this subdivision, "fulfillment services" means services that are performed by a person on the premises of such person on behalf of a distributor and that involve the receipt of orders from such distributor or an agent thereof, which orders are to be filled by the person from an inventory of cigars that are offered for sale by such distributor, and the shipment of such orders to customers of such distributor.(3) The commissioner may require the person who performs fulfillment services to file a quarterly informational return with the commissioner with respect to cigars located on the premises of such person, containing such information as the commissioner may prescribe.(c) Such tax shall not be imposed on any tobacco products that (1) are exported from this state, or (2) are not subject to taxation by this state pursuant to any laws of the United States.(d) Any tax imposed under this chapter shall be reduced by fifty per cent for any product the Secretary of the United States Department of Health and Human Services determines to be a modified risk tobacco product pursuant to 21 USC 387k, as amended from time to time.Conn. Gen. Stat. § 12-330c
(P.A. 89-251, S. 26, 203; P.A. 90-115, S. 4, 5; P.A. 00-174, S. 81, 83; June Sp. Sess. P.A. 01-6, S. 29, 85; P.A. 06-194, S. 15; June Sp. Sess. P.A. 09-3, S. 107; P.A. 11-6, S. 83; 11-61, S. 38; June Sp. Sess. P.A. 17-2, S. 631; P.A. 18-25, S. 10.)
Amended by P.A. 18-0025, S. 10 of the Connecticut Acts of the 2018 Regular Session, eff. 7/1/2018.Amended by P.A. 17-0002, S. 631 of the Connecticut Acts of the 2017 Special Session, eff. 12/1/2017.Amended by P.A. 11-0061, S. 38 of the the 2011 Regular Session, eff. 7/1/2011.Amended by P.A. 11-0006, S. 83 of the the 2011 Regular Session, eff. 7/1/2011.Amended by P.A. 09-0003, S. 107 of the June 2009 Sp. Sess., eff. 9/9/2009.