Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-320: Two hundred or fewer cigarettes not taxable.

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Where this section sits in the code

TITLE 12. TAXATION
CHAPTER 214*. CIGARETTE TAXES
PART II. TAX ON USE OR STORAGE OF UNSTAMPED CIGARETTES

The provisions of this chapter shall not apply to the use or storage of cigarettes to an amount not exceeding two hundred cigarettes which have been brought into this state on the person or in accompanying baggage.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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