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

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Form AU-75
Department of Revenue Services
Excise Taxes Unit
Tax Return for Persons in
25 Sigourney St Ste 2
Hartford CT 06106-5032
(Rev. 07/11)
Date of purchase
of Unstamped Cigarettes
Taxpayer’s name (Type or print)
Connecticut Tax Registration Number
Date and time you came into possession of unstamped cigarettes
Social Security Number SSN
Telephone number
Due Within 24 Hours of Purchase
DRS use only
Mailing address
Number and street
City, town, or post offi ce
ZIP code
Physical location
Number and street
City, town, or post offi ce
ZIP code
Conn. Gen. Stat. §12-316 imposes a cigarette tax on the storage or
In addition to the cigarette tax, unstamped cigarettes are also subject to
use within Connecticut of any unstamped cigarettes in the possession
Connecticut sales and use tax. You must attach an original or a photocopy
of any person other than a licensed cigarette distributor, licensed
of the invoice or numbered slip issued at the time of purchase. Enter
cigarette dealer, or a carrier for transit from outside Connecticut to a
on Line 9 the amount you paid for the unstamped cigarettes, including
licensed cigarette distributor or licensed cigarette dealer in Connecticut.
shipping and handling charges. If you paid sales or use tax to another
Unstamped cigarettes are cigarettes in packages that do not bear
jurisdiction on your purchase of unstamped cigarettes, you may enter
stamps evidencing payment of the Connecticut cigarette tax. Under
on Line 12 the amount of sales or use tax paid to the other jurisdiction
Conn. Gen. Stat. §12-320, the cigarette tax does not apply and you
as long as the invoice or slip shows the amount of tax paid to the other
need not fi le this return if you bring no more than 200 cigarettes into
jurisdiction. You must fi le this return within 24 hours after coming
Connecticut on your person or in accompanying baggage.
into possession of unstamped cigarettes. Mail this form to the return
address in the upper left corner of this page.
Column 1
Column 2
Column 3
Column 4
Cigarette Tax
Tax Computation
Type of Unit
Number of Units
Column 2 x Column 3
Carton - 10 packages of 20 cigarettes
$34.00 per carton
1. $
Package - 20 cigarettes per package
$ 3.40 per package
2. $
Carton - 10 packages of 25 cigarettes
$42.50 per carton
3. $
Package - 25 cigarettes per package
$ 4.25 per package
4. $
Carton - 8 packages of 25 cigarettes
$34.00 per carton
5. $
Cigarette tax due: Add Lines 1 through 5 of Column 4.
6. $
Multiply Line 6 by 1% (.01) per month or fraction of a month
7. $
from the date the tax was due to the date of payment.
Penalty: Multiply Line 6 by 10% (.10) or enter $50, whichever is greater.
8. $
Purchase price: Include shipping and handling charges.
9. $
10. Subtotal: Add Line 6 and Line 9 of Column 4.
10. $
11. Calculated use tax: Multiply Line 10 by 6.35% (.0635 ).
11. $
12. Sales or use tax paid to other jurisdictions (if any)
12. $
13. Use tax due: Subtract Line 12 from Line 11. If less than zero, enter 0.
13. $
14. Total amount due: Add Lines 6, 7, 8, and 13 of Column 4.
14. $
If you did not fi le 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, call the Excise Taxes Subdivision of the Department of Revenue Services Audit Division at
860-541-3224, Monday through Friday, 8:30 a.m. to 4:30 p.m. Visit the DRS website at to download and print Connecticut tax forms.
Declaration: I declare under penalty of law that I have examined this declaration (including any accompanying schedules and statements) and,
to the best of my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document
to DRS is a fi ne of not more than $5,000, imprisonment for not more than fi ve years, or both. The declaration of a paid preparer other than the
taxpayer is based on all information of which the preparer has any knowledge.
Taxpayer’s signature
Paid preparer signature
Telephone number
Print preparer name
Preparer’s address
Preparer’s SSN or PTIN.


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