Connecticut General Statutes 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:
Terms Used In Connecticut General Statutes 12-435
- Absolute alcohol: means dehydrated alcohol containing not less than ninety-nine per cent by weight of ethyl alcohol. See Connecticut General Statutes 12-433
- Alcohol: means ethyl alcohol, hydrated oxide of ethyl or spirit of wine, from whatever source or by whatever process produced. See Connecticut General Statutes 12-433
- Barrel: means not less than twenty-eight nor more than thirty-one gallons. See Connecticut General Statutes 12-433
- Beer: means any beverage obtained by the alcoholic fermentation of an infusion or decoction of barley, malt and hops in drinking water and containing more than one-half of one per cent of absolute alcohol by volume. See Connecticut General Statutes 12-433
- Distributor: means any person, wherever resident or located, that holds a wholesaler's or manufacturer's permit or wholesaler or manufacturer permit for beer only issued under chapter 545, or such person's backer, if any. See Connecticut General Statutes 12-433
- Half barrel: means not less than fourteen nor more than fifteen and one-half gallons. See Connecticut General Statutes 12-433
- Liquor: means any beverage that contains alcohol obtained by distillation mixed with drinkable water and other substances in solution. See Connecticut General Statutes 12-433
- Person: means any individual, firm, fiduciary, partnership, corporation, limited liability company, trust or association, however formed. See Connecticut General Statutes 12-433
- proof: means alcoholic liquor that contains one-half by volume of alcohol of a specific gravity of seventy-nine hundred and thirty-nine ten-thousandths (0. See Connecticut General Statutes 12-433
- Proof gallon: means the equivalent of one wine gallon at 100 proof. See Connecticut General Statutes 12-433
- Quarter barrel: means not less than seven nor more than seven and three-quarters gallons. See Connecticut General Statutes 12-433
- Still wine: means any wine that contains not more than three hundred ninety-two one thousandths (0. See Connecticut General Statutes 12-433
- Wine: means any alcoholic beverage obtained by the fermentation of natural sugar contents of fruits or other agricultural products containing sugar. See Connecticut General Statutes 12-433
- wine gallon: means one hundred twenty-eight fluid ounces. See Connecticut General Statutes 12-433
(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.