# Conn. Gen. Stat. § 12-330c: Sec. 12-330c. Tax on tobacco products and snuff tobacco products

> Connecticut · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330c

## Section

- **Citation:** Conn. Gen. Stat. § 12-330c
- **Heading:** Sec. 12-330c. Tax on tobacco products and snuff tobacco products
- **Jurisdiction:** Connecticut
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Connecticut Code / Title 12 / Chapter 214a / Section 12-330c

## Text

(2) Notwithstanding the provisions of subdivision (1) of this subsection, in the case of cigars the tax shall not exceed fifty cents per cigar.

(3) The tax shall be imposed on snuff tobacco products, on the net weight as listed by the manufacturer, as follows: Three dollars per ounce of snuff and a proportionate tax at the like rate on all fractional parts of an ounce of snuff.

(b) (1) Except as provided in subdivision (2) of this subsection, such tax shall be imposed on the distributor or the unclassified importer at the time the tobacco product is manufactured, purchased, imported, received or acquired in this state.

(2) Cigars owned by a distributor that are located on the premises of a person who performs fulfillment services in this state for such distributor and (A) are exported from this state shall not be subject to the tax imposed by this chapter, or (B) are shipped, delivered or otherwise transferred to a Connecticut address shall be subject to the tax imposed by this chapter and such tax shall be imposed on the date of such shipment, delivery or transfer and paid with, and reported by such distributor on, the return prescribed under section 12-330d that corresponds to the month such shipment, delivery or transfer occurred. For purposes of this subdivision, “fulfillment services” means services that are performed by a person on the premises of such person on behalf of a distributor and that involve the receipt of orders from such distributor or an agent thereof, which orders are to be filled by the person from an inventory of cigars that are offered for sale by such distributor, and the shipment of such orders to customers of such distributor.

(3) The commissioner may require the person who performs fulfillment services to file a quarterly informational return with the commissioner with respect to cigars located on the premises of such person, containing such information as the commissioner may prescribe.

(c) Such tax shall not be imposed on any tobacco products that (1) are exported from this state, or (2) are not subject to taxation by this state pursuant to any laws of the United States.

(d) Any tax imposed under this chapter shall be reduced by fifty per cent for any product the Secretary of the United States Department of Health and Human Services determines to be a modified risk tobacco product pursuant to 21 USC 387k, as amended from time to time.

## Nearby sections

- [Conn. Gen. Stat. § 12-330a Sec. 12-330a. Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330a.md)
- [Conn. Gen. Stat. § 12-330b Sec. 12-330b. Licensure of distributors and unclassified importers. Successor tax liability.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330b.md)
- [Conn. Gen. Stat. § 12-330c Sec. 12-330c. Tax on tobacco products and snuff tobacco products.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330c.md)
- [Conn. Gen. Stat. § 12-330d Sec. 12-330d. Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330d.md)
- [Conn. Gen. Stat. § 12-330f Sec. 12-330f. Tobacco products on which no tax has been paid. Penalties.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330f.md)
- [Conn. Gen. Stat. § 12-330i Sec. 12-330i. Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330i.md)
- [Conn. Gen. Stat. § 12-330j Sec. 12-330j. Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330j.md)
- [Conn. Gen. Stat. § 12-330p Sec. 12-330p. Overpayments and refunds.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330p.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CT_T12_C214a_S12-330c. Check the current official text before relying on it. Not legal advice.