2005 Connecticut Code - Sec. 12-296. Imposition of tax.

      Sec. 12-296. Imposition of tax. A tax is imposed on all cigarettes held in this state by any person for sale, said tax to be at the rate of seventy-five and one-half mills for each cigarette and the payment thereof shall be for the account of the purchaser or consumer of such cigarettes and shall be evidenced by the affixing of stamps to the packages containing the cigarettes as provided in this chapter.

      (1949 Rev., S. 1979; 1955, S. 1128d; November, 1955, S. N136; 1957, P.A. 582, S. 1; 1961, P.A. 578, S. 12; 604, S. 6; 1963, P.A. 651, S. 3; February, 1965, P.A. 326, S. 1; 1969, P.A. 608, S. 1; June, 1969, P.A. 1, S. 44; June, 1971, P.A. 5, S. 114; 8, S. 25; June Sp. Sess. P.A. 83-1, S. 2, 15; P.A. 89-16, S. 4, 31; June Sp. Sess. P.A. 91-3, S. 131, 168; P.A. 93-74, S. 13, 14, 67; P.A. 02-1, S. 1; P.A. 03-2, S. 29.)

      History: 1961 acts increased rate, decreased allocation to soldiers, sailors and marines' fund from 1/6 to 1/10 of proceeds, and changed fund's upper limit to a market value of 30 million dollars; 1963 act further increased rate and deleted provision for allocating any of the proceeds to said fund; 1965 act increased tax rate from three to four mills per cigarette; 1969 acts temporarily increased rate to seven and one-quarter mills per cigarette from July 1, 1969, to June 30, 1971, and further increased temporary rate to eight mills; 1971 acts extended closing date for higher rate to June 30, 1973, and then permanently increased rate to ten and one-half mills; June Sp. Sess. P.A. 83-1 increased the rate of tax from ten and one-half mills to thirteen mills for each cigarette; P.A. 89-16 increased the rate of tax from thirteen mills to twenty mills for each cigarette, effective March 23, 1989, and applicable to cigarettes held for sale on or after April 1, 1989; June Sp. Sess. P.A. 91-3 increased the rate of tax from twenty mills to twenty-two and one-half mills for each cigarette, effective August 22, 1991, and applicable to cigarettes held for sale on or after October 1, 1991; P.A. 93-74, S. 13, increased the rate of tax from twenty-two and one-half mills to twenty-three and one-half mills for each cigarette, effective May 19, 1993, and applicable to sales of cigarettes occurring on and after July 1, 1993, and P.A. 93-74, S. 14, increased the rate of tax from twenty-three and one-half mills to twenty-five mills for each cigarette, effective May 19, 1993, and applicable to sales of cigarettes occurring on and after July 1, 1994; P.A. 02-1 increased the rate of tax from twenty-five mills to fifty-five and one-half mills for each cigarette, effective April 3, 2002; P.A. 03-2 changed rate from fifty-five and one-half mills to seventy-five and one-half mills, effective February 28, 2003, and applicable to sales occurring on or after March 15, 2003.

      Cited. 225 C. 528, 531.

      Cited. 36 CS 59, 62.