DRS: Legislative Updates of State Taxes - 2009

Legislative Updates of State Taxes - 2009

 
The following is a summary of some (but not all) 2009 legislation affecting State taxes. 
 
Please register for DRS-E-NEWS to receive notification by email of changes and developments in Connecticut tax law.  To register for e-alerts, including DRS-E-NEWS, follow the directions on our Get Connected page.
 
For access to all Public Acts passed during the 2009 session of the Connecticut General Assembly, you may also visit the Connecticut General Assembly Legislative Search Page.
 
 
 
 
 
 

    Recent legislation increased the Department of Revenue Services’ permit and license fees. Effective October 1, 2009 the new fee schedule is as follows:

    Type of Permit / License
    New Fee 
     Effective Date of New Fee
    Sales and Use Tax Permit
    $100
    		For business tax registration applications (REG-1) postmarked on or after October 1, 2009
    Room Occupancy Tax Permit*
    $100
    		 For business tax registration applications (REG-1) postmarked on or after October 1, 2009
    *No fee is required for room occupancy tax if you are registered or are registering for sales and use taxes.

           
    NOTE: Cigarette licenses expire September 30 of each year.  New annual fees effective October 1, 2009 
    Cigarette Licenses
    New Fee
    Specifications
    Cigarette Dealers’ License
    $50
    		 For over the counter sales of cigarettes and/or tax paid tobacco products
    Vending Machine Dealer
    $50
    		 For any person operating and servicing 24 or less cigarette vending machines
    Cigarette Distributor License
    $315
    		 For chain store operators with 5 to 14 retail locations
    Cigarette Distributor License
    $625
    		 For chain store operators with 15 - 24 retail locations
    Cigarette Distributor License
    $1,250
    		 For chain store operators with 25 or more retail locations
    Cigarette Distributor License
    $1,250
    		 For cigarette wholesaler, importer, storage facility operator
    Cigarette Distributor License
    $1,250
    		 For any person operating and servicing 25 or more cigarette vending machines
    Cigarette Manufacturers’ License
    $5,250
    		 For businesses that manufacture cigarettes or any person who is a tobacco products manufacturer

                                                    

    NOTE:  Tobacco products licenses expire June 30 of each year. New annual fees effective October 1, 2009  
    Tobacco Licenses
    New Fee  
    Tobacco products distributor
    $200