CT SB01130

Imposes a 6.35% tax on gross receipts from sales of Schedule I and II controlled substances by manufacturers and wholesalers to pharmacies, physicians, dentists, veterinarians, hospitals, laboratories, and registered purchasers in Connecticut, effective January 1, 2016.

Requires manufacturers and wholesalers to register with the Commissioner of Revenue Services by January 1, 2016, and submit quarterly tax returns with a $1,000 penalty for non-compliance and 10% penalty plus interest for late payment.

Allows tax refunds for Medicare Part D beneficiaries and other exempt program beneficiaries through a refund claims process administered by the Commissioner of Revenue Services.

Establishes a nonlapsing opioid abuse prevention and treatment account within the General Fund to receive tax revenues for distribution as grants-in-aid to regional opioid abuse prevention and treatment programs by the Department of Mental Health and Addiction Services.

Requires the Commissioner of Mental Health and Addiction Services to report by January 31, 2017, on grants awarded and provide recommendations regarding the program.