Form Au-75 - Tax Return For Persons In Possession Of Unstamped Cigarettes

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Department of Revenue Services
Form AU-75
State of Connecticut
Excise/Public Services Subdivision
Tax Return for Persons in Possession
25 Sigourney Street
of Unstamped Cigarettes
Hartford CT 06106-5032
Rev. 03/03
unstamped cigarettes are also subject to Connecticut sales and use tax.
Conn. Gen. Stat. §12-316 imposes a cigarette tax on the storage or use
You must attach an original or a photocopy of the invoice or numbered slip
within Connecticut of any unstamped cigarettes in the possession of any
that was issued at the time of purchase. Enter on Line 9 the amount that
person other than a licensed cigarette distributor or licensed cigarette
you paid for the unstamped cigarettes, including shipping and handling
dealer, or a carrier for transit from outside Connecticut to a licensed
charges. If you paid sales or use tax to another jurisdiction on your
cigarette distributor or licensed cigarette dealer in Connecticut. Unstamped
purchase of unstamped cigarettes, you may enter on Line 12 the amount
cigarettes are cigarettes in packages that do not bear stamps evidencing
of sales or use tax paid to the other jurisdiction as long as the invoice or
payment of the Connecticut cigarette tax. Under Conn. Gen. Stat.
slip shows the amount of tax paid to the other jurisdiction. You must file
§12-320, the cigarette tax does not apply, and you need not file this
this return within 24 hours after coming into possession of
return, if you bring no more than 200 cigarettes into Connecticut on your
unstamped cigarettes.
person or in accompanying baggage. In addition to the cigarette tax,
Name of Taxpayer: ____________________________________________________________________________________
Address: ____________________________________________________________________________________________
___________________________________________________________________________________________________
Social Security Number/Connecticut Tax Registration Number: ________________________________________________
Date and Time You Came Into Possession of Unstamped Cigarettes: __________________________________ a.m./p.m.
Tax Computation
Column 1
Column 2
Column 3
Column 4
Cigarette Tax
Type of Unit
Number of Units
Rate
Column 2 x Column 3
1.
Carton - 10 packages of 20 cigarettes
$15.10 per carton
$
2. Package - 20 cigarettes per package
$1.51 per package
$
3.
Carton - 10 packages of 25 cigarettes
$18.875 per carton
$
4. Package - 25 cigarettes per package
$1.8875 per package $
5. Carton - 8 packages of 25 cigarettes
$15.10 per carton
$
6.
Cigarette Tax Due (Add Lines 1 through 5 of Column 4.)
$
(Multiply Line 6 by 1% (.01) per month or fraction of a month
7. Interest
$
from the date the tax was due to the date of payment.)
8. Penalty (Multiply Line 6 by 10% (.10) or enter $50, whichever is greater)
$
9.
Purchase Price (Include shipping and handling charges.)
$
10. Subtotal (Add Line 6 and Line 9 of Column 4.)
$
11. Calculated Use Tax (Multiply Line 10 by 6% (.06 ).)
$
12. Sales or use tax paid to other jurisdictions (if any)
$
13. Use Tax Due (Subtract Line 12 from Line 11. If less than zero, enter 0.)
$
14. Total Amount Due (Add Lines 6, 7, 8, and 13 of Column 4.)
$
If you did not file this return within 24 hours after coming into possession of unstamped cigarettes, you must add interest and penalty
as indicated on Line 7 and Line 8.
Make check or money order payable to: Commissioner of Revenue Services
If you need additional information or assistance, please call the Excise/Public Services Taxes Subdivision at 860-541-3225, Monday
through Friday, 8:00 a.m. to 5:00 p.m.
Declaration: I declare under penalty of law that I have examined this return or document (including any accompanying schedules and
statements) and, to the best of my knowledge and belief, it is true, complete, and correct. I understand that the penalty for willfully
delivering a false return or document to DRS is a fine of not more than $5,000, or imprisonment for not more than five years, or both.
Signature
Date

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