Conn. Gen. Stat. § 12-435

Current with legislation from the 2024 Regular and Special Sessions.

Section 12-435 - Tax on sale of alcoholic beverages

Each distributor of alcoholic beverages shall pay a tax to the state on all sales within the state of alcoholic beverages, except sales to licensed distributors, sales of alcoholic beverages that, in the course of such sales, are actually transported to some point without the state and except the first fifteen barrels of beer that is produced annually and consumed on the premises covered by a manufacturer's permit, at the rates for the respective categories of alcoholic beverages listed below:

(1)

(A) For sales occurring prior to July 1, 2023, beer, except as provided in subdivision (2) of this section, seven dollars and twenty cents for each barrel, three dollars and sixty cents for each half barrel, one dollar and eighty cents for each quarter barrel and twenty-four cents per wine gallon or fraction thereof on quantities less than a quarter barrel; and

(B) For sales occurring on or after July 1, 2023, beer, except as provided in subdivision (2) of this section, six dollars for each barrel, three dollars for each half barrel, one dollar and fifty cents for each quarter barrel and twenty cents per wine gallon or fraction thereof on quantities less than a quarter barrel;

(2) Beer sold on the premises covered by a manufacturer's permit for off-premises consumption, three dollars and sixty cents for each barrel, one dollar and eighty cents for each half barrel, ninety cents for each quarter barrel and twelve cents per wine gallon or fraction thereof on quantities less than a quarter barrel;

(3) Liquor, five dollars and ninety-four cents per wine gallon;

(4) Still wines containing not more than twenty-one per cent of absolute alcohol, except as provided in subdivisions (8) and (9) of this section, seventy-nine cents per wine gallon;

(5) Still wines containing more than twenty-one per cent of absolute alcohol and sparkling wines, one dollar and ninety-eight cents per wine gallon;

(6) Alcohol in excess of 100 proof, five dollars and ninety-four cents per proof gallon;

(7) Liquor coolers containing not more than seven per cent of alcohol by volume, two dollars and seventy-one cents per wine gallon;

(8) Still wine containing not more than twenty-one per cent of absolute alcohol, produced by a person who produces not more than fifty-five thousand wine gallons of wine during the calendar year, twenty cents per wine gallon, provided such person presents to each distributor of alcoholic beverages described in this section a certificate, issued by the commissioner, stating that such person produces not more than fifty-five thousand wine gallons of wine during the calendar year. The commissioner is authorized to issue such certificates, prescribe the procedures for obtaining such certificates and prescribe their form; and

(9) Cider containing not more than seven per cent of absolute alcohol, seven dollars and ninety-two cents for each barrel, three dollars and ninety-six cents for each half barrel, one dollar and ninety-eight cents for each quarter barrel and twenty-six cents per wine gallon or fraction thereof on quantities less than a quarter barrel.

Conn. Gen. Stat. § 12-435

(1949 Rev., S. 4325; 1961, P.A. 604, S. 9; 1969, P.A. 632, S. 1; June, 1971, P.A. 5, S. 117; P.A. 73-287, S. 1, 2; June Sp. Sess. P.A. 83-1, S. 5, 15; P.A. 87-574, S. 2, 4; P.A. 89-16, S. 6, 31; P.A. 93-74 , S. 33 , 67 ; P.A. 97-243 , S. 33 , 67 ; P.A. 11-6 , S. 98 .)

Amended by P.A. 21-0002, S. 437 of the Connecticut Acts of the 2021 Special Session, eff. 6/23/2021.

Amended by P.A. 19-0186, S. 6 of the Connecticut Acts of the 2019 Regular Session, eff. 7/1/2019.

Amended by P.A. 19-0024, S. 1 of the Connecticut Acts of the 2019 Regular Session, eff. 1/1/2020.

Amended by P.A. 11-0006, S. 98 of the the 2011 Regular Session, eff. 5/4/2011, op. 7/1/2011.