New Tax on Electronic Cigarette Products

Beginning on October 1, 2019, a tax will be imposed on the first sale or use in Connecticut of any electronic cigarette product at a rate of either (1) $0.40 per milliliter of the electronic cigarette liquid contained within an electronic cigarette product that is prefilled, sealed by the manufacturer and not intended to be refillable, or (2) 10% of the wholesale sales price of any other electronic cigarette product. The Department of Revenue Services (DRS) has issued a special notice describing how this tax works. You may view this guidance by clicking here.