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Online Cigarette Buyers Beware
Hartford – The Department of Revenue Services (DRS) will begin sending notices this month to Connecticut residents who owe the state taxes on the purchase of unstamped cigarettes. The initiative is part of an effort by the agency to ensure taxpayer compliance with state cigarette laws.
The notices are being sent as a result of information DRS received about Connecticut residents who bought untaxed cigarettes over the Internet. A federal law, the Jenkins Act, requires out-of-state retailers to give state tax departments detailed information about purchases of cigarettes delivered to their state. Online and mail order retailers must provide the tax departments with the names, addresses, brands, and quantity of cigarettes shipped into each state. This information allows states to make certain the appropriate taxes are paid on the purchases.
DRS has conducted similar compliance programs in the past with successful results. In addition, the agency has worked to inform the public about the taxability of out-of-state cigarette purchases and supported legislation barring the shipment of cigarettes to unlicensed individuals. Conn. General Statute §12-285c makes it illegal for anyone to ship cigarettes to individuals in Connecticut. DRS regularly sends letters to newly discovered cigarette websites advising them of Connecticut's law against the shipment of untaxed cigarettes to unlicensed individuals in the state, as well as the requirements of the Jenkins Act.
Individuals who receive a notice should contact the Excise Unit Audit Division with any questions or comments at (860) 541-3224.
For more information about Connecticut tax issues, please visit the DRS web site at www.ct.gov/DRS or call 1-800-382-9463 in state, or (860) 297-5962 from anywhere. Media calls should be directed to the DRS Communications Office at (860) 297-5610.
Content Last Modified on 7/16/2007 8:06:49 AM
Online Cigarette Buyers Beware
Hartford – The Department of Revenue Services (DRS) will begin sending notices this month to Connecticut residents who owe the state taxes on the purchase of unstamped cigarettes. The initiative is part of an effort by the agency to ensure taxpayer compliance with state cigarette laws.
The notices are being sent as a result of information DRS received about Connecticut residents who bought untaxed cigarettes over the Internet. A federal law, the Jenkins Act, requires out-of-state retailers to give state tax departments detailed information about purchases of cigarettes delivered to their state. Online and mail order retailers must provide the tax departments with the names, addresses, brands, and quantity of cigarettes shipped into each state. This information allows states to make certain the appropriate taxes are paid on the purchases.
DRS has conducted similar compliance programs in the past with successful results. In addition, the agency has worked to inform the public about the taxability of out-of-state cigarette purchases and supported legislation barring the shipment of cigarettes to unlicensed individuals. Conn. General Statute §12-285c makes it illegal for anyone to ship cigarettes to individuals in Connecticut. DRS regularly sends letters to newly discovered cigarette websites advising them of Connecticut's law against the shipment of untaxed cigarettes to unlicensed individuals in the state, as well as the requirements of the Jenkins Act.
Individuals who receive a notice should contact the Excise Unit Audit Division with any questions or comments at (860) 541-3224.
For more information about Connecticut tax issues, please visit the DRS web site at www.ct.gov/DRS or call 1-800-382-9463 in state, or (860) 297-5962 from anywhere. Media calls should be directed to the DRS Communications Office at (860) 297-5610.
Content Last Modified on 7/16/2007 8:06:49 AM
