2023 Connecticut General Statutes
Title 12 - Taxation
Chapter 214 - Cigarette Taxes
Section 12-314a. - Certain promotional samples authorized.
The Commissioner of Revenue Services may authorize a dealer or distributor to give or deliver a cigarette, as defined in section 12-285, or tobacco product, as defined in section 12-330a, in connection with the promotion or advertisement of such cigarette or tobacco product without receiving monetary consideration from the person receiving the cigarette or tobacco product, provided (1) such giving or delivery is on the premises of a licensed dealer, as defined in said section, or at any event or establishment with an area the access to which is limited to patrons twenty-one years of age or older, provided such giving or delivery is restricted to such area, (2) the sample of cigarettes, if applicable, contains no less than two cigarettes, (3) the taxes on such cigarettes have been previously paid, and (4) the giving or delivery of the sample is done in accordance with federal laws and regulations governing the giving or delivery of samples of cigarettes and tobacco products. The licensed dealer or distributor shall be liable for any gift or delivery of cigarettes or tobacco products to a person under twenty-one years of age on the premises by any person conducting a promotion or advertisement of such cigarette or tobacco product in accordance with this section. This section shall not apply to the gift or delivery of a cigarette package in connection with a sale of similar package of cigarettes.
(P.A. 96-240, S. 5, 10; P.A. 19-13, S. 8.)
History: P.A. 96-240 effective June 6, 1996; P.A. 19-13 replaced “distribution” with “giving or delivery”, deleted reference to Sec. 12-285, replaced “adult patrons” with “patrons twenty-one years of age or older”, added Subdiv. (4) re giving or delivery of sample in accordance with federal laws and regulations, replaced “minors” with “a person under twenty-one years of age”, and made technical changes.
