Staying compliant with Connecticut state regulations requires access to accurate and up-to-date information, especially when it comes to excise taxes and licensed distributors. For businesses operating in sectors dealing with cigarettes, tobacco, motor fuels, and natural gas, knowing who is a licensed distributor, dealer, or supplier is crucial. The Connecticut Department of Revenue Services (DRS) provides these essential resources through regularly updated Distributor Lists.
For any inquiries regarding the information provided in these lists, please contact the Department of Revenue Services Registration Section directly at (860) 297-5770.
Cigarette Distributor List
The DRS maintains and publishes a comprehensive cigarette distributor list, which includes the name of every person licensed as a Cigarette Distributor in Connecticut, along with the address of their licensed premises. This list is vital for ensuring legal compliance in the cigarette distribution business.
Connecticut law strictly prohibits the shipment or transport of cigarettes to anyone within the state who is not a “lawful recipient.” Being on the DRS Cigarette Distributor List designates an entity as a lawful recipient. Furthermore, any entity licensed as a Cigarette Distributor since the last list publication is also considered lawful. To verify current licensure status beyond the published list, always check for the Cigarette Distributor License, which by law must be prominently displayed at the licensed premises.
| List | Click here |
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| Statutory Authority | 2003 Conn. Pub. Acts 271, §1 |
Licensed Cigarette Dealer List
Similar to distributors, the DRS also publishes a list of licensed Cigarette Dealers. This cigarette dealer list contains the names and addresses of all licensed cigarette dealers in Connecticut. This resource is essential for businesses to verify the legitimacy of cigarette dealers they are transacting with.
As with cigarette distributors, it is illegal to ship or transport cigarettes to anyone in Connecticut who is not a lawful recipient. Inclusion in the Licensed Cigarette Dealer List confirms lawful recipient status. Entities licensed after the list’s publication are also lawful recipients; their current licensed status can be confirmed by viewing their Cigarette Dealer License displayed at their business location.
| List | Click here |
|---|---|
| Statutory Authority | 2003 Conn. Pub. Acts 271, §1 |
Tobacco Distributor List
For businesses involved in tobacco products other than cigarettes, the DRS Tobacco Distributor List is the definitive resource. This list provides the names and addresses of all persons licensed as Tobacco Products Distributors in Connecticut.
| List | Click here |
|---|---|
| Statutory Authority | Conn. Gen. Stat. §§12-285(a)(5), 12-286(d) and (e), 12-287,12-330a,12-330b, 12-330c, and 12-330d(b)(1), 587, as amended by 2006 Conn. Pub. Acts 194, §§10 to 16, inclusive. |
Motor Fuel Distributor Lists
Navigating the regulations for motor fuels requires understanding different distributor classifications. The DRS provides several motor fuel distributor lists to clarify these distinctions and ensure compliance with Chapter 221 of Connecticut General Statutes and related regulations. Below are descriptions and links to the various categories:
Motor Vehicle Fuels Distributors
This motor vehicle fuel distributor list encompasses distributors of gasoline, aviation gas, ethanol, or ethanol-based gasoline. Licenses are valid from the date of issue. Motor vehicle fuels tax may not be applicable in certain sales to listed distributors.
| List | Click here |
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Special Fuel Distributors
The special fuel distributor list covers distributors dealing with diesel fuel, heating oil, propane, natural gas, jet fuel, kerosene, or biodiesel. Similar to motor vehicle fuel distributors, licenses are effective from the issue date, and tax exemptions may apply for sales to listed entities.
| List | Click here |
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Tax Paid Motor Vehicle Fuels Distributors
This category lists distributors of tax-paid motor vehicle fuels, specifically gasoline, aviation gas, ethanol, or ethanol-based gasoline, where state excise tax is included at the point of purchase. Motor vehicle fuels tax is payable on sales to distributors in this category.
| List | Click here |
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Motor Vehicle Fuels Exporters
This list is for entities not licensed as distributors in Connecticut but purchase fuel exclusively for export and are licensed as distributors in another state. Motor vehicle fuels tax is not applicable to sales intended for export to these listed entities.
| List | Click here |
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Heating Fuels Distributors
For distributors of number 2 heating oil, kerosene, or propane sold exclusively for heating purposes, the Heating Fuels Distributor List is essential. Licenses are annual, valid from July 1 to June 30. Failure to renew licenses and maintain good tax standing can lead to removal from the list and excise tax implications for those purchasing from unlicensed distributors. Motor vehicle fuels tax is not payable on sales to validly licensed heating fuel distributors.
| List | Click here |
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Aviation Fuel Dealers
This list comprises Aviation Fuel Dealers operating at established airports within Connecticut who purchase fuel from licensed distributors for direct sale into aircraft. Proper documentation, using Form AU-477, is required for all sales. Motor vehicle fuels tax is not applicable to sales of aviation fuel to listed dealers.
| List | Click here |
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Marine Fuel Dock Owners or Operators
For owners or operators of marine fuel docks selling dyed diesel fuel exclusively for marine purposes, this list of Marine Fuel Dock Owners or Operators is crucial. Sales require Form AU-478 documentation. Motor vehicle fuels tax is not payable on sales of dyed diesel fuel to those on this list.
| List | Click here |
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Natural Gas Suppliers List
The DRS also provides a Natural Gas Suppliers List, detailing licensed natural gas suppliers in Connecticut.
| List | Click here |
|---|---|
| Statutory Authority | Conn. Gen. Stat. § 12-264(b)(3) |
Conclusion
These distributor lists, provided by the Connecticut DRS, are indispensable tools for businesses to ensure compliance, verify partners, and understand their obligations regarding excise taxes. Regularly consulting these lists and contacting the DRS for any clarifications will help businesses operate smoothly and legally within Connecticut’s regulatory framework.
