Connecticut General Statutes Title 12. Taxation § 12-296. Imposition of tax

A tax is imposed on all cigarettes held in this state by any person for sale, such tax to be at the rate of two hundred seventeen and one-half mills for each cigarette and the payment thereof shall be for the account of the purchaser or consumer of such cigarettes and shall be evidenced by the affixing of stamps to the packages containing the cigarettes as provided in this chapter. Any tax imposed under this chapter shall be reduced by fifty per cent for any product the Secretary of the United States Department of Health and Human Services determines to be a modified risk tobacco product pursuant to 21 USC 387k, as amended from time to time.