Fillable Form Op-300 - Tobacco Products Tax Return (Page 2 of 2) in pdf

Specific Instructions

General Instructions

Check Box: You must check the appropriate box concerning

Complete the return in blue or black ink only.

the purchase of untaxed roll-your-own cigarette tobacco

Taxpayers must file a return for each calendar month by the

products. If Yes, a completed Schedule E must be attached.

twenty-fifth day of the following month.

Line 1

Example: The tobacco products tax return for January 1 through

Resident Distributor: Enter from Schedule A-1 the

January 31 must be filed on or before February 25.

wholesale sales price of tobacco products (excluding snuff

tobacco products and cigars in excess of $1.00 per cigar)

Taxpayers must file a return even if no tax is due. All

purchased, imported, received, or acquired in Connecticut

supporting schedules can be found on the Department of

Revenue Services (DRS) website at

by the distributor.

The owner, a partner, or a principal officer must sign this

Nonresident Distributor: Enter from Schedule A-2 the

wholesale sales price of tobacco products (excluding snuff

return.

tobacco products and cigars in excess of $1.00 per cigar)

Pay Electronically: Visit to use the

imported into Connecticut by the distributor.

Taxpayer Service Center (TSC) to make a direct tax

Line 2 - Enter from Schedule B the wholesale sales price

payment. After logging onto the TSC, select the Make

of tobacco products (excluding snuff tobacco products

Payment Only option and choose a tax type from the

and cigars in excess of $1.00 per cigar) manufactured in

drop down box. Using this option authorizes the DRS to

Connecticut by the distributor.

electronically withdraw from your bank account (checking or

savings) a payment on a date you select up to the due date.

Line 4 - Enter from Schedule C the wholesale sales price

As a reminder, even if you pay electronically you must still

of tobacco products (excluding snuff tobacco products and

file your return by the due date. Tax not paid on or before the

cigars in excess of $1.00 per cigar) exported from Connecticut

due date will be subject to penalty and interest.

that were imported, received, purchased, acquired, or

manufactured in Connecticut by the distributor. Prepare a

If you do not pay electronically, make check payable to

Commissioner of Revenue Services. DRS may submit

separate Schedule C for each state of destination. (Use

Line 9 and Line 10 to report snuff products and Line 13 and

your check to your bank electronically.

Line 14 to report cigars in excess of $1.00 per cigar.)

Mail to: Department of Revenue Services

Line 5 - Enter from Schedule D the wholesale sales price

State of Connecticut

of tobacco products (excluding snuff tobacco products

PO Box 5018

and cigars in excess of $1.00 per cigar) sold to the federal

Hartford CT 06102-5018

government that were imported, received, purchased,

Definitions

acquired, or manufactured in Connecticut by the distributor.

Line 9 - Enter from Schedule A-3 or Schedule A-4 the total

Tobacco Products means: Cigars, cheroots, stogies,

ounces of snuff tobacco products manufactured, purchased,

periques, granulated, plug cut, crimp cut, ready rubbed and

imported, received, or acquired in Connecticut by the

other smoking tobacco, cavendish, plug and twist tobacco,

fine cut and other chewing tobaccos, shorts, refuse scraps,

distributor.

clippings, cuttings and sweepings of tobacco, and all other

Line 10 - Enter from Schedule C-1 the total ounces of snuff

kinds and forms of tobacco prepared in a manner as to be

tobacco products exported out of Connecticut or sold to the

suitable for chewing or smoking in a pipe or otherwise for both

federal government.

chewing and smoking, but does not include any cigarettes

Line 13 - Enter from Schedule A-5 the total number of cigars,

as defined in Conn. Gen. Stat. §12-285.

in excess of $1.00 per cigar, purchased, imported, received,

Snuff Tobacco Products means: Tobacco products that

acquired, or manufactured in Connecticut.

have imprinted on the packages the designation “snuff” or

Line 14 - Enter from Schedule C-2 the total number of cigars,

“snuff flour” or the federal tax designation “Tax Class M,” or

in excess of $1.00 per cigar, exported out of Connecticut or

both.

sold to the federal government.

Wholesale Sales Price means:

For Further Information

• In the case of a distributor that is the manufacturer of the

tobacco products, the price set for these products or, if no

If you need additional information or assistance, please call the

price has been set, the wholesale value of these products.

Excise Taxes Unit at 860-541-3224, Monday through Friday,

• In the case of a distributor that is not the manufacturer of

8:30 a.m. to 4:30 p.m.

the tobacco products, the price at which the distributor

Forms and Publications: Visit the DRS website at

purchased the products.

to download and print Connecticut tax

forms and publications.

TTY, TDD, and Text Telephone users only may transmit

inquiries anytime by calling 860-297-4911.

OP-300 Back (Rev. 09/11)

Form Op-300 - Tobacco Products Tax Return Page 2

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