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Connecticut and the Taxation of Cigarette Sales

  • Jul 17, 2013 | Gail Cole

 Connecticut revises cigarette sales tax law.

Connecticut has a new law on the books that requires cigarette stampers and non-stamping distributors “to collect the Connecticut sales tax of 6.35% on all sales of cigarettes to licensed dealers.” This is effective for sales taking place on and after July 1, 2013. Also effective July 2013, both stampers and non-stamping distributors must report and remit the sales tax on their sales of cigarettes on a monthly basis rather than an annual basis.

Stampers may no longer accept resale certificates from licensed dealers. However, stampers may accept resale certificates from non-stamping distributors--provided those distributors resell the cigarettes to the stores they operate or franchise. Non-stamping distributors must pay sales tax on purchase of cigarettes when they buy them for their retail stores or franchises “but do not resell cigarettes to these stores.”

The Connecticut Department of Revenue Services explains the new cigarette tax law here.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.