DRS: 2009 Legislative State Tax Updates
Source: www.ct.gov/drs
January 14, 2010
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.
Income Tax
- SN 2009(3), 2009 Legislative Changes Affecting the Income Tax
- IP 2009(37.1), 2009 Connecticut Income Tax Changes Affecting Withholding Requirements and the 2009 Fourth Quarter Estimated Payment
- CT-1040 TCS, Tax Calculation Schedule
- Connecticut Withholding Information for Employers
- Fourth Quarter Income Tax Estimated Information for Individuals
Sales Tax
- SN 2009(6), 2009 Legislative Changes Affecting Sales and Use Taxes
Corporation Business Tax (Information updated when it becomes available)
Tobacco Products Tax Increased
- IP 2009(28), Q & A on the Cigarette Tax Increase Effective October 1, 2009, for Licensed Cigarette Dealers
- IP 2009(29), Q & A on the Cigarette Tax Increase Effective October 1, 2009, for Licensed Cigarette Distributors
- SN 2009(2), 2009 Legislative Changes Affecting the Tobacco Products Tax Effective October 1, 2009
Real Estate Conveyance Tax
- SN 2009(9), 2009 Legislative Change Affecting the Connecticut Real Estate Conveyance Tax
Increase in Permit and License Fees Effective October 1, 2009:
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 |
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