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Last Updated: 1/25/2018

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Cigarette Tax

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Cigarette Tax > What's New

  • Can I get credit on the tax I paid for cigars I had on hand before July 1?Back to top

    ​​No. We are not issuing a tax credit on cigars you purchased prior to July 1. If you need to return cigars that were in your possession before the rate change, please contact the Department of Revenue.

  • How do I calculate the moist snuff to enter into Column A, Form CT301-MS, for a 7 ounce can?Back to top

    ​If a container is more than 1.2 ounces, divide the number of ounces of moist snuff by 1.2. Round the amount to the nearest hundredth decimal place. For example, 7 ounces divided by 1.2 equals 5.83.

  • What is the Cigarette Tax breakdown for settlement and non-settlement brands?Back to top

    Click here for tax-rate tables.

  • When are my Cigarette Tax returns due?Back to top

    On or before the 18th of the month following the end of the reporting month.  We consider the postmark date to be the filing date. If the due date falls on a weekend or legal holiday, you can mail your payments or send them electronically on the next business day.  If you owe accelerated tax, see Accelerated Payments for more information on due dates.

  • Is an e-cigarette taxed as a cigarette or tobacco product?Back to top

    ​E-cigarettes are considered tobacco products. For more information, see E-Cigarettes.