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State guides / Connecticut

State guide

Connecticut cigar, tobacco and vapor compliance

Connecticut taxes cigars, pipe tobacco and other tobacco products at 50 percent of wholesale, with a 50 cent per cigar cap, and taxes vapor products under a separate return. Distributors file monthly with the Department of Revenue Services, and every vapor location also registers with the Department of Consumer Protection.

Checked against Connecticut statutes, regulations and agency guidance on September 23, 2026. Cigarettes are outside our scope and are covered here only where their rules reach other products.

50%Tobacco products tax on the wholesale sales price, with the tax on each cigar capped at 50 cents.
$3.00/ozSnuff is taxed by weight, including fractions of an ounce.
25thMonthly Form OP-300 is due by the 25th of the following month in myconneCT, even with no tax due.
Feb 28DCP ENDS dealer registrations expire every February 28 and are required for each location.

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Connecticut in brief

Connecticut taxes cigars, pipe tobacco, roll-your-own, chewing tobacco and other non-cigarette tobacco products under the Tobacco Products Tax (Conn. Gen. Stat. ch. 214a), administered by the Department of Revenue Services (DRS). The rate is 50 percent of the wholesale sales price, but the tax on any one cigar cannot exceed 50 cents, so cigars with a wholesale price above $1 pay a flat 50 cents each. Snuff is taxed at $3.00 per ounce. FDA-authorized modified risk tobacco products get a 50 percent reduction. The tax is paid by licensed distributors (in-state manufacturers, wholesale buyers of untaxed product, and importers of untaxed product) and by unclassified importers who bring in untaxed product for personal use. Returns (Form OP-300) are due monthly by the 25th, even with no tax due, and are filed and paid in myconneCT. Little cigars that weigh three pounds or less per thousand are treated as cigarettes and need Connecticut cigarette stamps. Vapor products are taxed separately under ch. 214b: 40 cents per milliliter for prefilled sealed closed systems and 10 percent of wholesale for everything else, paid by electronic cigarette wholesalers on Form ECIG-351 by the last day of the following month. Every location that sells or wholesales vapor products also needs a Department of Consumer Protection (DCP) ENDS dealer registration, which expires every February 28. A 2025 law extended Connecticut's online sales ban on cigarettes to e-cigarettes.

Licenses and permits

What each type of business needs before selling into Connecticut.

Tobacco Products Distributor License

Who needs it
US manufacturer, Importer, Distributor or wholesaler, Manufacturer outside the US
Agency
DRS
Fee
$200 per year
Bond
None found in statute
Term
Annual
Renewal
Unclear from current sources (a 2006 DRS guide said licenses expire June 30 and renewal is billed automatically; confirm)

Required for any person in Connecticut who manufactures tobacco products, buys untaxed tobacco products at wholesale, or imports untaxed tobacco products into Connecticut at least 75 percent of which are for sale. Only licensed distributors may buy untaxed tobacco products for resale. License must be displayed on the licensed premises. The Commissioner may refuse a license for false statements, unpaid taxes or certain convictions.

All products except little cigars, vapor products, nicotine pouches

Conn. Gen. Stat. 12-330a, 12-330b Source

Unclassified Importer License

Who needs it
Retailer
Agency
DRS
Fee
No fee
Bond
None
Term
Not stated
Renewal
Not stated

For a person other than a distributor who imports, receives or acquires untaxed tobacco products from outside Connecticut for personal use or consumption. Relevant to consumers who buy from out-of-state online sellers that do not collect Connecticut tax. The Commissioner may exempt unclassified importers from licensing by regulation.

All products except little cigars, vapor products, nicotine pouches

Conn. Gen. Stat. 12-330a, 12-330b, 12-330d Source

Cigarette Dealer License (for retailers of taxed tobacco products)

Who needs it
Retailer
Agency
DRS
Fee
Not confirmed from a current primary source
Bond
None found
Term
Issued through the following September 30
Renewal
Annual, expires September 30; renewal notices early August, bills mid-September, local law enforcement may comment by about September 9

Statute says a person who buys only taxed tobacco products for retail sale is not licensed as a distributor and must hold a dealer's license under ch. 214. The DRS cigarette page, however, says the license applies to sellers of cigarettes 'other than a person who sells solely and exclusively tobacco products'. Cigar-only retailers should confirm with DRS. Any retailer selling little cigars (taxed as cigarettes) needs this license.

All products except vapor products, nicotine pouches

Conn. Gen. Stat. 12-330d(b)(1); ch. 214 Source

Electronic Cigarette Products Tax registration (wholesaler)

Who needs it
Distributor or wholesaler, Importer, US manufacturer, Manufacturer outside the US, Retailer
Agency
DRS
Fee
None stated
Bond
None stated
Term
Ongoing
Renewal
None stated

All electronic cigarette wholesalers making sales or use in Connecticut must register for the Electronic Cigarette Tax in myconneCT. 'Wholesaler' includes anyone selling at wholesale in Connecticut, anyone buying from a manufacturer, and a dealer or retailer that imports untaxed product into Connecticut.

Vapor products

Conn. Gen. Stat. 12-330ee Source

Electronic Nicotine Delivery System Certificate of Dealer Registration

Who needs it
Retailer, Distributor or wholesaler, Importer, Manufacturer outside the US, US manufacturer
Agency
DCP
Fee
Initial $1,800 ($1,000 application fee plus $800 registration fee); renewal $800
Bond
None
Term
Annual
Renewal
Expires every February 28

Required for each business location that sells ENDS or vapor products. Wholesalers and distributors must register as dealers. Out-of-state manufacturers selling or distributing in Connecticut need a dealer registration. Package store liquor permit holders are not eligible. At least one owner or designee must complete an online course on preventing sales to minors. Certificate must be posted next to the products. Fees confirmed in Conn. Gen. Stat. 21a-415 (2025): $1,000 nonrefundable application fee and $800 annual registration fee, matching the DCP license page (updated March 23, 2026). The $75 and $400 amounts are the manufacturer registration fees under 21a-415a, not dealer fees.

Vapor products

Conn. Gen. Stat. 21a-415; DCP ENDS Dealer license page Source

Electronic Nicotine Delivery System Certificate of Manufacturer Registration

Who needs it
US manufacturer
Agency
DCP
Fee
Initial $475 ($75 nonrefundable application fee plus $400 registration); renewal $400 ($200 annual fee, $275 initial, for a holder of additional manufacturer or dealer registrations)
Bond
None
Term
Annual
Renewal
Expires every February 28

For persons who mix, compound, repackage or resize nicotine-containing ENDS or vapor products in Connecticut. May need proof of local building, fire and zoning compliance.

Vapor products

Conn. Gen. Stat. 21a-415a(c); DCP ENDS Manufacturer license page Source

Excise taxes

Rates, what they apply to and who pays them.

Tobacco Products Tax (general rate)

Rate
50% of wholesale sales price
Base
Wholesale sales price: the manufacturer's set price or wholesale value for a manufacturer; the distributor's purchase price for other distributors; the importer's purchase price for unclassified importers
Who pays
Licensed distributors (in-state manufacturers, wholesale buyers of untaxed product, importers of untaxed product) and unclassified importers
Effective
50% rate in current statute (history: P.A. 11-6 and later acts; rate unchanged through 2025)

Chewing tobacco (other than snuff) is also taxed at 50%. Products exported from Connecticut are not taxed. Tobacco products means any product made from or containing tobacco, other than cigarettes and ENDS/vapor products.

Machine-made cigars and cigarillosPremium cigarsWraps and leafPipe tobaccoRoll-your-own

Conn. Gen. Stat. 12-330a, 12-330c Source

Cigar per-unit cap

Rate
50% of wholesale, not to exceed $0.50 per cigar
Base
Per cigar; on Form OP-300 cigars with wholesale price over $1 are reported by count and taxed $0.50 each
Who pays
Licensed distributors and unclassified importers
Effective
Cap in effect since P.A. 11-6 (July 1, 2011)

Premium cigars priced above $1 wholesale effectively pay a flat 50 cents each. Distributors must track unit counts for cigars over $1 (Schedules A-5/A-6).

Premium cigarsMachine-made cigars and cigarillos

Conn. Gen. Stat. 12-330c; Form OP-300 Source

Snuff tax

Rate
$3.00 per ounce, with proportionate tax on fractional ounces
Base
Net weight as listed by manufacturer; snuff means products labeled snuff or snuff flour, or federal tax class M
Who pays
Licensed distributors and unclassified importers
Effective
December 1, 2017 (raised from $1.00 per ounce)

Chewing tobacco that is not snuff is taxed at 50% of wholesale.

Smokeless

Conn. Gen. Stat. 12-330c; P.A. 17-2 (June Spec. Sess.) sec. 631; DRS SN 2017(9) Source

Modified risk tobacco product reduction

Rate
Tax reduced by 50%
Base
Products with an FDA modified risk order under 21 U.S.C. 387k
Who pays
Distributors
Effective
December 1, 2017

Applies to any tobacco product with an FDA modified risk designation.

SmokelessMachine-made cigars and cigarillosPipe tobaccoRoll-your-own

Conn. Gen. Stat. 12-330c(d) Source

Cigarette tax on little cigars

Rate
$4.35 per pack of 20 (cigarette rate)
Base
Little cigars weighing three pounds or less per thousand with tobacco wrapper are treated as cigarettes; stamps required
Who pays
Stamping cigarette distributors
Effective
Little cigar treatment per DRS AN 2004(4); current $4.35 rate

Must be sold only in unopened manufacturer packages of 20 or more. Cigarette definition was amended July 1, 2025 to conform to the MSA definition.

Little cigars

Conn. Gen. Stat. 12-285, 12-296; DRS AN 2004(4) Source

Electronic Cigarette Products Tax, closed systems

Rate
$0.40 per milliliter
Base
Electronic cigarette liquid in prefilled, sealed, non-refillable products
Who pays
Electronic cigarette wholesalers (including retailers that import untaxed product); individuals importing untaxed product for personal use file AU-351
Effective
October 1, 2019

No credits allowed.

Vapor products

Conn. Gen. Stat. 12-330ee; P.A. 19-117 Source

Electronic Cigarette Products Tax, open systems and other products

Rate
10% of wholesale sales price
Base
All other electronic cigarette products (devices, refillable liquids, liquid nicotine containers)
Who pays
Electronic cigarette wholesalers
Effective
October 1, 2019

Reported on Schedule A-2 of ECIG-351.

Vapor products

Conn. Gen. Stat. 12-330ee Source

Returns and reports

What gets filed, how often and when it is due.

Tobacco Products Tax Return

Form
OP-300 (with Schedules A-1 to A-6, C, C-1, C-2, D, D-1, D-2, E)
How often
Monthly
Due
25th day of the following month
Zero returns
Yes, file even with no activity
Where
myconneCT

Filed by each licensed distributor and licensed unclassified importer. Schedules report purchases/imports by invoice (resident A-1/A-3/A-5, nonresident A-2/A-4/A-6), exports and federal sales (C, D series) and roll-your-own (Schedule E). DRS says the return is filed online only and payment must be electronic. Amended returns within three years of the due date.

All products except little cigars, vapor products, nicotine pouches

Conn. Gen. Stat. 12-330d; Form OP-300 Source

Electronic Cigarette Products Tax Return

Form
ECIG-351 (Schedules A-1 liquid, A-2 other products)
How often
Monthly
Due
Last day of the following month
Zero returns
Yes, file even with no activity
Where
myconneCT

Electronic filing and payment required. Individuals importing untaxed products for personal use file Form AU-351 instead.

Vapor products

Conn. Gen. Stat. 12-330ee(c) Source

PACT Act report to DRS

Form
Monthly PACT Act report (DRS file layout)
How often
Monthly
Due
10th day of each month
Where
DRS (file layouts on DRS site)

Required of persons selling, transferring or shipping for profit into Connecticut in interstate commerce, under 15 U.S.C. 375-376; ATF registration also required.

Vapor productsSmokeless

15 U.S.C. 376 Source

Certification for Listing in the Connecticut Tobacco Directory

Form
TPM-2
How often
Annual
Due
April 30
Zero returns
No
Where
DRS

Participating and nonparticipating manufacturers of cigarettes, including roll-your-own tobacco (0.09 ounce counts as one cigarette), certify brand families. Not listed by July 1 means removal from the directory.

Roll-your-own

Conn. Gen. Stat. 4-28h to 4-28r; Form TPM-2 Source

Product listings and directories

Registries a product must be on before it can be sold.

Connecticut Tobacco Directory (cigarettes and roll-your-own)

Who files
US manufacturer, Manufacturer outside the US, Importer, Distributor or wholesaler
Fee
None stated in instructions
Deadline
April 30 each year; brands not listed by July 1 are excluded

Manufacturers of cigarettes and roll-your-own tobacco certify brand families annually; nonparticipating manufacturers must fund a qualified escrow account. Only listed brands may be sold. Little cigars are cigarettes under Connecticut law.

Roll-your-ownLittle cigars

Conn. Gen. Stat. 4-28h to 4-28r; Form TPM-2 Source

Product, flavor and marketing rules

Minimum age 21

Effective
October 1, 2019 (P.A. 19-13)

Sale or delivery of cigarettes, tobacco products, ENDS or vapor products to persons under 21 is prohibited. Sellers of ENDS must check ID for anyone who appears under 30.

All products except nicotine pouches

Conn. Gen. Stat. 53-344, 53-344b Source

Little cigar pack size

Effective
In effect (DRS AN 2004(4))

Little cigars may be sold only in unopened manufacturer packages of 20 or more, with Connecticut stamps affixed.

Little cigars

Conn. Gen. Stat. 12-285, 12-302, 12-304, 12-314 Source

Flavor restrictions

No enacted statewide flavor ban was found on DRS, DCP or DPH pages. A 2023 bill (HB 5381) to ban flavored vapor products and products over 35 mg/mL nicotine did not become law. Treat as unconfirmed.

Vapor products

None enacted (see open_questions) Source

Registration display

Effective
January 1, 2016

ENDS dealer certificate must be posted in a prominent location next to ENDS or vapor products.

Vapor products

Conn. Gen. Stat. 21a-415 Source

Shipping to consumers

Rules for online and other remote sales delivered to consumers.

Shipping rule

A 2025 law (sHB 7181, Public Act 25-166) expanded Connecticut's existing ban on online sales of cigarettes to cover e-cigarettes and closed a loophole in the e-cigarette age verification law. Exact section text and effective date could not be read from the General Assembly site; see open_questions.

Vapor products

P.A. 25-166 Source

Shipping rule

Out-of-state sellers shipping ENDS into Connecticut must register with ATF and file monthly PACT Act reports with DRS by the 10th.

Vapor productsSmokeless

15 U.S.C. 375-376 Source

Shipping rule

Consumers who receive untaxed tobacco products from outside Connecticut are unclassified importers who owe the tobacco products tax; consumers importing untaxed e-cigarette products for personal use file Form AU-351.

Premium cigarsMachine-made cigars and cigarillosPipe tobaccoSmokelessVapor products

Conn. Gen. Stat. 12-330a, 12-330d, 12-330ee Source

Shipping rule

Restrictions on shipping or transporting cigarettes (applies to little cigars, which are cigarettes in Connecticut).

Little cigars

Conn. Gen. Stat. 12-285c Source

Local rules

Local rule

No local tobacco or vapor excise taxes were found. Local chief law enforcement officials may submit written comments on cigarette dealer license renewals, and since July 1, 2025 the DRS Commissioner must respond in detail to those comments.

Ch. 214 (2025 amendment) Source

Local rule

DCP may require ENDS manufacturer applicants to show compliance with local building, fire and zoning requirements.

Conn. Gen. Stat. 21a-415 Source

Records and audits

Records

Distributors and unclassified importers must keep complete and accurate records of all tobacco products manufactured, produced, purchased and sold, on the premises where the products are possessed, stored or sold, for three years, available at all times for inspection.

Conn. Gen. Stat. 12-330i Source

Records

Failure to immediately produce, or give electronic access to, required records on request carries a civil penalty of $1,000 per day until produced.

Conn. Gen. Stat. 12-330i Source

Records

ENDS sellers using ID transaction scans may keep only name, date of birth, ID expiration date and ID number from the scan.

Conn. Gen. Stat. 53-344b Source

Where filers get caught in Connecticut

The problems we see most often, and the penalties behind them.

Zero returns still count

DRS requires an OP-300 and an ECIG-351 for every period even when no tax is due. A late return or payment draws a penalty of 10 percent or $50, whichever is greater, plus 1 percent interest per month.

Cigars over $1 are counted, not priced

On the OP-300, cigars with a wholesale price above $1 are reported by count and taxed 50 cents each. Keep unit counts by invoice, not just dollar totals, to support the return.

Little cigars are cigarettes

Little cigars weighing three pounds or less per thousand are taxed as cigarettes in Connecticut. They need Connecticut stamps and must be sold in packs of 20 or more.

Records must be on site

Distributors must keep three years of tobacco records where the products are stored or sold. Failing to produce them immediately on request carries a $1,000 per day civil penalty.

Two agencies for vapor

Vapor sellers need both a DRS e-cigarette tax registration and a DCP ENDS dealer registration for each location. Wholesalers and out-of-state manufacturers selling into Connecticut must also hold the DCP dealer registration.

Penalties

Penalty

Late payment of tobacco products tax or e-cigarette tax: 10% of the tax due or $50, whichever is greater, plus interest at 1% per month or fraction of a month. A late return with no tax due draws a $50 penalty (e-cigarette tax).

Conn. Gen. Stat. 12-330d, 12-330ee(d); Form OP-300 Source

Penalty

Deficiency assessments: 10% penalty ($50 minimum) for negligence, 25% for fraud; assessment period generally three years from filing.

Conn. Gen. Stat. 12-330i Source

Penalty

The Commissioner may suspend or revoke a distributor or unclassified importer license for failure to comply with ch. 214a after a hearing.

Conn. Gen. Stat. 12-330e Source

Penalty

Manufacturing or acquiring untaxed tobacco products without a license: fine up to $750, up to 3 months prison, or both. Selling untaxed product: up to $1,000 or one year. Evasion involving $2,500 or more of tax is a class C felony.

Conn. Gen. Stat. 12-330f, 12-330j Source

Penalty

Selling ENDS without DCP registration is subject to penalties under 21a-415; since July 1, 2025 DRS may also impose civil penalties for violations of the e-cigarette provisions conformed to the cigarette rules.

Conn. Gen. Stat. 21a-415; 2025 legislation Source

Recent changes

July 1, 2025

E-cigarette regulation conformed to cigarette regulation; DRS Commissioner authorized to impose civil penalties for violations.

2025 legislation (DRS 2025 developments) Source

July 1, 2025

Definition of 'cigarette' in 12-285(b) amended to conform to the Master Settlement Agreement definition (relevant to little cigars and RYO).

Conn. Gen. Stat. 12-285(b), as amended 2025 Source

July 1, 2025

DRS must respond in detail to local law enforcement comments on cigarette dealer license renewals.

Ch. 214, 2025 amendment Source

Not confirmed (see open_questions)

Online sales ban on cigarettes extended to e-cigarettes; e-cigarette age verification loophole closed.

P.A. 25-166 (sHB 7181) Source

October 1, 2024

New administrative requirements for cigarette license issuance and renewal.

2024 Public Act 81, secs. 57-59 (as cited by DRS) Source

2026

DRS 2026 state tax developments page lists no changes to tobacco products or e-cigarette taxes from the 2026 session.

DRS 2026 State Tax Developments Source

Agencies and online portals

Keep a record of every Connecticut account and who controls it. Clients can track these in the portal.

Connecticut Department of Revenue Services (DRS), Excise Taxes

Handles
Administers the Tobacco Products Tax (ch. 214a), Electronic Cigarette Products Tax (ch. 214b) and cigarette tax and stamps (ch. 214); issues tobacco products distributor, unclassified importer, cigarette dealer and distributor licenses; receives PACT Act reports; maintains the tobacco directory (Form TPM-2).
Online
myconneCT (https://drs.ct.gov/eservices/)

Source

Connecticut Department of Consumer Protection (DCP), Drug Control Division

Handles
Issues the Electronic Nicotine Delivery System (ENDS) Certificate of Dealer Registration and ENDS Certificate of Manufacturer Registration under ch. 420g.
Online
DCP eLicense online application

Source

Office of the Attorney General

Handles
Enforces youth access, online sales and tobacco settlement (MSA) laws; announced 2025 law extending the online sales ban to e-cigarettes.

Source

Connecticut Department of Public Health (DPH), Tobacco Control

Handles
Publishes the state's tobacco laws summary (age 21, smoke-free and vape-free rules).

Source

How HNM Compliance handles Connecticut

We track every Connecticut deadline your products trigger, prepare each filing from your data, send it for your approval and file it. Your footprint review confirms which of these apply to you before anything is scheduled. Every engagement is quoted in writing before work begins, and government fees, taxes and bonds are passed through at cost.

EssentialLicense and permit tracking, renewals prepared and filed, calendar, reminders and portal.
StandardEverything in Essential, plus the state's recurring tobacco, vapor or nicotine excise tax return. Includes up to 50 active SKUs per state.
PACT Act monthly reportingFor roll-your-own, smokeless, vapor and covered nicotine products shipped across state lines.
Product listing setupInitial vapor directory certification or California UTL submission, including SKUs added later.
Product listing maintenanceKeeps vapor directory and California UTL listings current, including annual recertifications.
Catch-up filingBack returns or reports owed before service began.
Agency notice handlingGathering records, correcting and resubmitting a filing.
New license or permit applicationState fees and bonds separate.

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Sources

Checked September 23, 2026. Rates, fees and deadlines change; we recheck them before scheduling your filings. This guide is general information, not legal or tax advice.

  1. Conn. Gen. Stat. 12-330a, 12-330b: www.cga.ct.gov/current/pub/chap_214a.htm
  2. Conn. Gen. Stat. 12-330d(b)(1); ch. 214: portal.ct.gov/drs/taxes/cigarette-tax/tax-information
  3. Conn. Gen. Stat. 12-330ee: portal.ct.gov/drs/taxes/e-cig/tax-information
  4. Conn. Gen. Stat. 21a-415; DCP ENDS Dealer license page: portal.ct.gov/dcp/knowledge-base/articles/drug-control/licenses/ends-d
  5. Conn. Gen. Stat. 21a-415a(c); DCP ENDS Manufacturer license page: portal.ct.gov/dcp/knowledge-base/articles/drug-control/licenses/ends-m
  6. Conn. Gen. Stat. 12-330a, 12-330c: portal.ct.gov/drs/taxes/tobacco-products/tax-information
  7. Conn. Gen. Stat. 12-330c; Form OP-300: portal.ct.gov/-/media/drs/forms/2021/excise/op-300_0921.pdf
  8. Conn. Gen. Stat. 12-330c; P.A. 17-2 (June Spec. Sess.) sec. 631; DRS SN 2017(9): portal.ct.gov/-/media/drs/publications/pubssn/2017/sn20179pdf.pdf
  9. Conn. Gen. Stat. 12-285, 12-296; DRS AN 2004(4): portal.ct.gov/-/media/drs/publications/pubsan/2004/an044pdf.pdf
  10. Conn. Gen. Stat. 12-330ee; P.A. 19-117: portal.ct.gov/drs/drs-forms/current-year-forms/ecig-351
  11. 15 U.S.C. 376: portal.ct.gov/drs/taxes/e-cig/other-helpful-electronic-cigarette-tax-i
  12. Conn. Gen. Stat. 4-28h to 4-28r; Form TPM-2: portal.ct.gov/-/media/drs/forms/2026/excise/tpm-2-instructions_0426.pd
  13. Conn. Gen. Stat. 53-344, 53-344b: portal.ct.gov/dph/health-education-management--surveillance/tobacco/to
  14. Conn. Gen. Stat. 21a-415: portal.ct.gov/dcp/drug-control-division/drug-control/electronic-nicoti
  15. P.A. 25-166: portal.ct.gov/ag/press-releases/2025-press-releases/passage-of-legisla
  16. Ch. 214 (2025 amendment): portal.ct.gov/drs/miscellaneous-taxes/other-tax-page/state-tax-develop
  17. Conn. Gen. Stat. 12-330i: portal.ct.gov/drs/taxes/tobacco-products/other-helpful-tobacco-product
  18. DRS 2026 State Tax Developments: portal.ct.gov/drs/miscellaneous-taxes/other-tax-page/state-tax-develop

See exactly what you owe in Connecticut.

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