Connecticut State Department of Revenue Services

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SN 93(16)

1993 Legislative Amendments Affecting
the Petroleum Products Gross Earnings Tax

PURPOSE: This Special Notice describes an amendment to the petroleum products gross earnings tax made by 1993 Conn. Pub. Acts 74, §37.

EFFECTIVE DATE: Applicable to gross earnings from certain sales of kerosene made on and after May 19, 1993.

STATUTORY AUTHORITY: 1993 Conn. Pub. Acts 74, §37, amending Conn. Gen. Stat. §12-587(a).

NEW TREATMENT FOR KEROSENE: Section 37 of 1993 Conn. Pub. Acts 74 has amended Conn. Gen. Stat. §12-587, which imposes a quarterly tax on the gross earnings from certain sales of petroleum products, so as to exclude therefrom gross earnings from sales of kerosene (also referred to as "number 1 oil"). Beginning on May 19, 1993, gross earnings from the first sale of kerosene are exempt from the tax if ultimately: (1) the kerosene is used exclusively for heating purposes and (2) it is delivered by a state-licensed supplier (but not necessarily by the taxpayer) (3) in a truck with a metered delivery ticket (4) to a residential dwelling or a centrally-metered system serving a group of residential dwellings.

REPORTING SALES OF KEROSENE: Gross earnings from sales of kerosene shall be reported on the Petroleum Products Gross Earnings Tax Return, Form OP-161 (revised 7/93), as follows: Gross earnings from all sales of kerosene shall be reported on Lines 1 and 2 of Form OP-161. Gross earnings that are not from the first sale of kerosene shall be reported on Line 3 of Form OP-161. Gross earnings that are from the first sale of kerosene in Connecticut shall be reported on Line 4 of Form OP-161. Gross earnings from sales of kerosene that are exempt from the tax, as described in the preceding paragraph, shall be reported on Line 8 of Form OP-161.

EFFECT OF THIS DOCUMENT: A Special Notice is a document that announces a new policy or practice in response to changes in State or federal laws or regulations or to judicial decisions. A Special Notice indicates the Department's informal interpretation of Connecticut tax law and may be referred to for general guidance by taxpayers or tax practitioners.

EFFECT ON OTHER DOCUMENTS: None affected.

FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 203-566-7033 or 1-800-382-9463 (in-state). Telecommunications Device for the Deaf (TDD/TT) users only call 203-297-4911.

SN 93(16)
Petroleum products gross earnings tax
Issued: 7/20/93