Connecticut Form Op 300 – Fill Out and Use This PDF

	Department of Revenue Services	Form OP-300
	State of Connecticut
	PO Box 5018	Tobacco Products Tax Return
	Hartford CT 06102-5018
	(Rev. 09/11)

Please change your name and mailing address if shown incorrectly.

Return for period ending



Connecticut Tax Registration Number



Federal Employer Identiication Number (FEIN)



Due on or before

Check if applicable:

  Out of business  Amended return

Print taxpayer’s name

Telephone number

Taxpayer’s SSN

Paid preparer’s signature

Preparer’s address

Preparer’s SSN or PTIN

General Instructions

Complete the return in blue or black ink only.

Taxpayers must ile a return for each calendar month by the twenty-ifth day of the following month.

Example: The tobacco products tax return for January 1 through

January 31 must be iled on or before February 25.

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

supporting schedules can be found on the Department of Revenue Services (DRS) website at www.ct.gov/DRS

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

return.

Pay Electronically: Visit www.ct.gov/TSC to use the Taxpayer Service Center (TSC) to make a direct tax

payment. After logging onto the TSC, select the Make Payment Only option and choose a tax type from the drop down box. Using this option authorizes the DRS to electronically withdraw from your bank account (checking or savings) a payment on a date you select up to the due date.

As a reminder, even if you pay electronically you must still ile your return by the due date. Tax not paid on or before the

due date will be subject to penalty and interest.

If you do not pay electronically, make check payable to Commissioner of Revenue Services. DRS may submit

your check to your bank electronically.

Mail to: Department of Revenue Services

State of Connecticut

PO Box 5018

Hartford CT 06102-5018

Deinitions

TOBACCO PRODUCTS means: Cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed and

other smoking tobacco, cavendish, plug and twist tobacco, ine cut and other chewing tobaccos, shorts, refuse scraps,

clippings, cuttings and sweepings of tobacco, and all other kinds and forms of tobacco prepared in a manner as to be suitable for chewing or smoking in a pipe or otherwise for both

chewing and smoking, but does not include any cigarettes as deined in Conn. Gen. Stat. §12-285.

SNUFF TOBACCO PRODUCTS means: Tobacco products that have imprinted on the packages the designation “snuff” or

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

both.

WHOLESALE SALES PRICE means:

•In the case of a distributor that is the manufacturer of the tobacco products, the price set for these products or, if no price has been set, the wholesale value of these products.

•In the case of a distributor that is not the manufacturer of the tobacco products, the price at which the distributor purchased the products.

Speciic Instructions

Check Box: You must check the appropriate box concerning the purchase of untaxed roll-your-own cigarette tobacco products. If Yes, a completed Schedule E must be attached.

Line 1

Resident Distributor: Enter from Schedule A-1 the

wholesale sales price of tobacco products (excluding snuff tobacco products and cigars in excess of $1.00 per cigar)

purchased, imported, received, or acquired in Connecticut by the distributor.

Nonresident Distributor: Enter from Schedule A-2 the wholesale sales price of tobacco products (excluding snuff

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

imported into Connecticut by the distributor.

Line 2 - Enter from Schedule B the wholesale sales price

of tobacco products (excluding snuff tobacco products and cigars in excess of $1.00 per cigar) manufactured in

Connecticut by the distributor.

Line 4 - Enter from Schedule C the wholesale sales price

of tobacco products (excluding snuff tobacco products and cigars in excess of $1.00 per cigar) exported from Connecticut

that were imported, received, purchased, acquired, or manufactured in Connecticut by the distributor. Prepare a separate Schedule C for each state of destination. (Use Line 9 and Line 10 to report snuff products and Line 13 and

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

Line 5 - Enter from Schedule D the wholesale sales price

of tobacco products (excluding snuff tobacco products and cigars in excess of $1.00 per cigar) sold to the federal

government that were imported, received, purchased, acquired, or manufactured in Connecticut by the distributor.

Line 9 - Enter from Schedule A-3 or Schedule A-4 the total ounces of snuff tobacco products manufactured, purchased, imported, received, or acquired in Connecticut by the distributor.

Line 10 - Enter from Schedule C-1 the total ounces of snuff tobacco products exported out of Connecticut or sold to the federal government.

Line 13 - Enter from Schedule A-5 the total number of cigars, in excess of $1.00 per cigar, purchased, imported, received,

acquired, or manufactured in Connecticut.

Line 14 - Enter from Schedule C-2 the total number of cigars, in excess of $1.00 per cigar, exported out of Connecticut or

sold to the federal government.

For Further Information

If you need additional information or assistance, please call the Excise Taxes Unit at 860-541-3224, Monday through Friday, 8:30 a.m. to 4:30 p.m.

Forms and Publications: Visit the DRS website at www.ct.gov/DRS 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.