DRS: OP-300

 
OP-300, Tobacco Tax Products Return. Taxpayers must file a return for each calendar month by the 25th day of the following month even if no tax is due.  If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is the due date.  To find the form or further instructions, click here.
 

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Connecticut business taxpayers can electronically file most Connecticut business tax returns using the Taxpayer Service Center (TSC-BUS). The TSC is an interactive tool that provides a free, fast, easy, and secure way to conduct business with DRS. Click here for more information.