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2011 Legislative State Tax Update

The following is a summary of 2011 legislation affecting State taxes
Alert: Please use the information and links available from this page for the most up-to-date tax information.  Many of our older publications may not have been updated to accommodate the recent legislative changes.
Overview of Legislative Changes Affecting Connecticut Taxes:

SN 2011(6), Summary of Tax Provisions Contained in 2011 Conn. Pub. Acts 6

Alcoholic Beverages Tax:

SN 2011(4), Alcoholic Beverages Tax on Alcoholic Beverages Inventory as of the Opening of Business on July 1, 2011

SN 2011(7), 2011 Legislative Changes Affecting the Alcoholic Beverages Tax

Form FT-22-S, Summary of Alcoholic Beverages Floor Tax Inventory Report on Floor Stock of Alcoholic Beverages

Cigarette Tax:

IP 2011(13), Q & A on the Cigarette Tax Increase Effective July 1, 2011, for Licensed Cigarette Dealers
IP 2011(14), Q & A on the Cigarette Tax Increase Effective July 1, 2011, for Licensed Cigarette Distributors

Connecticut Estate and Gift Taxes

SN 2011(2), 2011 Legislative Changes Affecting the Connecticut Estate Tax and the Connecticut Gift Tax

Electric Generation Tax

SN 2011(11), 2011 Legislative Imposing an Electric Generation Tax

Hospital Net Patient Revenue Tax

SN 2011(15), 2011 Legislation Imposing the Hospital Net Patient Revenue Tax

Income Tax Individual

Important 3rd and 4th Quarter Income Tax Estimated Payment Information for Individuals

For the updated 2011 Tax Calculation Schedule

For the 2011 Estimated Connecticut Income Tax Worksheet

2011 Connecticut Income Tax Tables

2011 Income Tax Calculator

SN 2011(12), 2011 Legislative Changes Affecting the Income Tax

Trusts and Estates

Estimated Income Tax for Trusts and Estates

Insurance Premiums Tax

Changes to Connecticut Insurance Premiums Tax Provisions on Nonadmitted Insurance

SN 2011(18), 2011 Legislative Changes Affecting the Premiums Tax on Insureds Directly Procuring, Continuing or Renewing Insurance from a Nonadmitted Insurer

SN 2011(19), 2011 Legislation Limiting the Application of Credits Against the Insurance Premiums Tax

SN 2011(20), 2011 Legislation Limiting the Application of Credits Against the Health Care Center Tax

Form 115A, 2011 Premium Tax Return Tax on Premiums Charged by Unauthorized Insurers (January 1, 2011 through June 30, 2011)

Form 115B, 2011 Nonadmitted Insurance Premium Tax Return - (July 1, 2011 through September 30, 2011)

Forms 115C, 2011 Nonadmitted Insurance Premium Tax Return - (October 1, 2011 through December 31, 2011)

Intermediate Care Facility User Fee

SN 2011(16), 2011 Legislation Imposing the Intermediate Care Facility User Fee

Motor Vehicle Fuels (Diesel) Tax:

AN 2011(5), Motor Vehicles Fuels Tax Rate on Diesel Fuel Increased Effective July 1, 2011

SN 2011(1),  Motor Vehicle Fuels Tax on Diesel Fuel Inventory- as of June 30, 2011

Nursing Home User Fee

SN 2011(14), 2011 Legislation Amending the Nursing Home User Fee

Real Estate Conveyance Tax:

SN 2011(3), 2011 Legislative Changes Affecting the Connecticut Real Estate Conveyance Tax

Sales and Use Taxes

SN 2011(9), 2011 Legislative Changes Affecting Sales and Use Taxes

IP 2011(16), Successor Liability for Sales and Use Taxes, Admissions and Dues Tax, and Connecticut Income Tax Withholding

SN 2011(10), Sales and Use Tax Changes Affecting Motor Vehicle Dealers

IP 2011(15), Q & A on the Connecticut Individual Use Tax

SN 2011(17), 2011 Legislative Changes to the Procedures Governing Nonresident Contractors

SN 2012(2), 2011 Legislative Changes to the Procedures Governing Nonresident Contractors

Common Sales Tax Questions Concerning New Legislation

Services Relating to Hazardous Waste and Other Contaminants of Air, Water or Soil

Notice to Motor Vehicle Dealerships

OR-149, Sales Tax Chart

OP-210, Room Occupancy

OS-114, Sales Tax Return

O-88, Instructions for the OS-114

Tobacco Products Tax:

SN 2011(8), 2011 Legislation Affecting the Tobacco Products Tax Effective July 1, 2011

Withholding Tax:

Important Connecticut Withholding Tax Information for Employers

CT-W4, 2011 Employee's Withholding Certificate (with instructions)

AN 2011(6), Additional Guidance Regarding Withholding Calculation Rules for Supplemental Compensation and Use of Newly Issued Form CT-W4T