Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-314a

Certain promotional samples authorized

Official textcga.ct.gov
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.

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In this chapter (40 sections)
  1. 12-296a · Additional tax imposed in direct relationship to amount of…
  2. 12-297 · Exemptions from tax
  3. 12-298 · Commissioner to supply stamps or decals
  4. 12-299 · Metering machine
  5. 12-300 · Resale of stamps restricted. Redemption
  6. 12-301 · Nonresidents may be authorized to affix stamps
  7. 12-302 · Distributors to affix stamps
  8. 12-303 · Dealers to affix stamps
  9. 12-304 · Sale of unstamped cigarettes prohibited. Penalty
  10. 12-305 · Unstamped cigarettes, vehicles in which transported, subject…
  11. 12-306 · Invoices or delivery tickets required in transportation of…
  12. 12-306a · Cigarette transporter to hold invoices or delivery tickets
  13. 12-306b · Penalty for wilful failure to submit a required report or pay…
  14. 12-307 · Procedure on sale after confiscation
  15. 12-308 · Fraudulent stamps
  16. 12-309 · Taxpayers to keep records; commissioner may examine.…
  17. 12-309a · Reports from carriers, warehousemen, bailees. Examination of…
  18. 12-310 · Oaths and subpoenas
  19. 12-311 · Hearings by commissioner
  20. 12-312 · Appeals from decisions of commissioner
  21. 12-313 · Administration. Regulations. Waiver of filing of reports
  22. 12-314 · Packaging for sale. Penalties
  23. 12-314a · Certain promotional samples authorized
  24. 12-314b · Penalty
  25. 12-315 · Sale of unstamped cigarettes from one licensed distributor to…
  26. 12-315a · Report on enforcement efforts
  27. 12-316 · Imposition of tax
  28. 12-317 · Return to be filed
  29. 12-318 · Seizure for nonpayment of tax
  30. 12-319 · Imported cigarettes on which tax has been paid
  31. 12-320 · Two hundred or fewer cigarettes not taxable
  32. 12-321 · Penalty
  33. 12-326a · Definitions. Presumptions of costs of doing business
  34. 12-326b · Sale or purchase of below cost cigarettes by dealers and…
  35. 12-326c · Sales between distributors
  36. 12-326d · Certain sales below cost permitted
  37. 12-326e · Bonus or combination with other articles for sale forbidden
  38. 12-326f · Exemptions
  39. 12-326g · Penalty
  40. 12-326h · Civil actions
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