Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

AN 96(10)

Effective Date Of Repeal Of Gross Earnings Tax On Water Companies

PURPOSE: The purpose of this Announcement is to correct an error made in SN 96(7), 1996 Legislative Changes Affecting the Utility Companies Gross Earnings Tax, concerning the effective date of the repeal of the tax imposed by Conn. Gen. Stat. §12-264 on the gross earnings, from the sale and distribution of water, of companies operating a system of water works for selling and distributing water for domestic or power purposes.

THE EFFECTIVE DATE OF THE REPEAL OF THE GROSS EARNINGS TAX ON COMPANIES OPERATING A SYSTEM OF WATER WORKS FOR SELLING AND DISTRIBUTING WATER FOR DOMESTIC OR POWER PURPOSES IS CORRECTED: 1994 Conn. Pub. Acts 4, §12 (May Spec. Sess.) provided for the repeal of the tax that is imposed by Conn. Gen. Stat. §12-264 on the gross earnings, from the sale and distribution of water, of companies operating a system of water works for selling and distributing water for domestic or power purposes. The repeal was scheduled to take effect on or after July 1, 1996. However, 1995 Conn. Pub. Acts 160, §64 amended the effective date of 1994 Conn. Pub. Acts 4, §12. Under 1995 Conn. Pub. Acts 160, §64, the repeal is effective with respect to gross earnings from the sale or distribution of water on or after July 1, 1997.

EFFECT OF THIS DOCUMENT: An announcement is a document which alerts taxpayers to important information. Such information may involve new Department policies or procedures.

EFFECT ON OTHER DOCUMENTS: The section of SN 96(7) entitled "Repeal of the Gross Earnings Tax on Companies Operating a System of Water Works for Selling and Distributing water for Domestic or Power Purposes" is modified and superseded.

PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Website.

Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.

AN 96(10)
Gross Earnings Tax
Issued: 10/3/96