Form Reg-1 Draft - Addendum A Cigarette And Tobacco Products Taxes printable pdf download

Department of Revenue Services

REG-1 Addendum A

State of Connecticut

(Rev. 03/15)

Cigarette and Tobacco Products Taxes

Entity

Name

Registration Conﬁ rmation # or CT Tax Registration #

Instructions

1. This addendum must be submitted with Form REG-1, Business Taxes Registration Application.

If you are ﬁ ling this addendum as an over-the-counter cigarette dealer (retailer), you can complete Form REG-1 and this addendum online

through the TSC. All other applicants must ﬁ le this addendum in person at any of our regional ofﬁ ces or mail it to DRS at: Department

of Revenue Services, PO Box 2937, Hartford, CT 06104-2937.

2. If you have previously been issued a

Registration Conﬁ rmation Number or a

Connecticut Tax Registration Number

DRS, enter the

number in the space

provided. Complete Sections 1 through 6 and 14, on Form REG-1 only.

3. If you are applying for a cigarette distributor license and will be purchasing cigarettes to which Connecticut cigarette tax stamps are

not afﬁ xed, you will be required to provide additional information. Contact the DRS Registration Unit at 860-297-5770 during business

hours.

See Fee Information, on Page 3.

This application will not be processed without the correct accompanying fees.

Read the deﬁ nitions below and check all the boxes that apply to you.

Part I: Cigarettes (Cigarette licenses expire September 30 of each year.)

Dealer



Over-the-counter retailer: Any person selling cigarettes or taxed tobacco products at a retail

store.

Tobacco products mean cigars; cheroots; stogies; periques; granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco; snuff tobacco

products; cavendish, plug, and twist tobacco; ﬁ ne cut and other chewing tobaccos; shorts, refuse scraps, clippings, cuttings, and sweepings of tobacco; and

all other kinds and forms of tobacco prepared in a manner as to be suitable for chewing or smoking in a pipe or otherwise or for both chewing and smoking.

Tobacco products do not include cigarettes.

Taxed tobacco products mean tobacco products purchased from persons licensed by DRS as tobacco products distributors. A list of persons licensed by

DRS as tobacco products distributors is posted on the DRS website.These are tobacco products on which the Connecticut tobacco products tax has been paid.



Vending machine dealer: Any person operating and servicing 24 or less cigarette vending

machines.

If you check the box for vending machine dealer, enter the number of vending machines you will

Number of

own and operate. Exclude any vending machines in storage. Complete Schedule

Page 2.

machines:

Distributor



Do you intend to purchase cigarettes to which you will afﬁ x Connecticut cigarette tax stamps? ......................

Yes

You are required to attach an afﬁ davit from each of three recognized manufacturers of cigarettes stating the manufacturer’s intent to supply cigarettes to you

if you are licensed by DRS as a cigarette distributor, except as otherwise noted. The manufacturers listed in the Connecticut Tobacco Directory constitute the

recognized manufacturers of

cigarettes.

If you are purchasing the business of a person licensed by DRS as a cigarette distributor, or if

you are applying as a chain store operator, you are not required to attach the afﬁ davits.

Address where stamps will be afﬁ xed or cigarettes stored:

______________________________________________________________________________________________



Wholesaler: Any person, other than a buying pool, who purchases cigarettes at wholesale from manufacturers or other distributors

for sale to licensed dealers, and who maintains an established place of business which has facilities in which a substantial stock of

cigarettes and related merchandise for resale can be kept at all times, and who sells at least 75% of the cigarettes to retailers who at

no time will own any interest in the business of the distributor as a partner, stockholder, or

trustee.



Chain store distributor: Any person operating ﬁ ve or more retail stores in Connecticut for the sale of cigarettes (chain store

operator) or any person franchising ﬁ ve or more retail stores in Connecticut for the sale of cigarettes (chain store franchisor) must

complete Schedule

on Page 2, or attach a list showing the name, physical location, and Connecticut Tax Registration Number

of each retail store in Connecticut operated or franchised by the chain store distributor at which cigarettes are sold at retail. A chain

store operator must be the person issued the sales tax permit and the cigarette dealer’s license for each location listed by the chain

store operator. A chain store franchisor will not be the person issued the sales tax permit and the cigarette dealer’s license for each

location listed by the chain store franchisor. Upon speciﬁ c request by DRS, a chain store franchisor shall provide the franchise

agreement with each

franchisee.



Vending machine operator: Any person operating and servicing 25 or more cigarette vending machines in this state who buys the

cigarettes at wholesale and sells them in vending

machines.

If you check the box for vending machine operator, enter the number of vending machines you will

Number of

own and operate. Exclude any vending machines in storage. Complete Schedule

on Page

machines:



Importer: Any person who imports into this state unstamped cigarettes, at least 75% of which are to be sold to others for

resale.



Storage facility operator: Any person operating storage facilities for unstamped cigarettes in this

state.

Manufacturer



Manufacturer: Any person in Connecticut engaged in the business of manufacturing cigarettes or any person who is a tobacco

products manufacturer as deﬁ ned in Conn. Gen. Stat.

§4-28h(9).

If you check any of the boxes in Part I, enter the date that you will start selling cigarettes: .................

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Form Reg-1 Draft - Addendum A Cigarette And Tobacco Products Taxes

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