Important Motor Vehicle Fuels Tax Information
(Updated information as of December 1, 2022)

The Department of Revenue Services (DRS) is making motor vehicle fuels tax distributors, sellers, and consumers aware of legislative changes to the 25 cent-per-gallon excise tax on gasoline and gasohol that were made by the General Assembly during the November 2022 Special Session.

Highlights of the Extension of the Suspension of the Motor Vehicle Fuels Tax on Gasoline and Gasohol Through December 31, 2022:

• The suspension of the Connecticut motor vehicle fuels tax on gasoline and gasohol is extended for an additional month through December 31, 2022.
• The Connecticut motor vehicle fuels tax is an excise tax imposed on distributors, as that term is defined in Conn. Gen. Stat. § 12-455a(a).
• Sales or use of propane, natural gas, or diesel by a distributor are not impacted by this suspension.
• The reporting requirements and other guidance set forth in Taxpayer Services Special Bulletin 2022-3.2, Motor Vehicle Fuels Tax Not Applicable to Gasoline and Gasohol Between April 1, 2022, and June 30, 2022, will remain in effect for the monthly period from December 1, 2022, to December 31, 2022.

Highlights of the Incremental Reinstatement of the Motor Vehicle Fuels Tax on Gasoline and Gasohol:

The motor vehicle fuels tax on gasoline and gasohol will be incrementally reinstated from January of 2023 through May of 2023 as follows:

November Special Session, Public Act No. 22-1

More Information:

• Taxpayer Services Special Bulletin 2022-3, Motor Vehicle Fuels Tax Not Applicable to Gasoline and Gasohol Between April 1, 2022 and June 30, 2022
• Taxpayer Services Special Bulletin 2022-3.1, Motor Vehicle Fuels Tax Not Applicable to Gasoline and Gasohol Between April 1, 2022, and June 30, 2022 (updated on April 21, 2022 to include reporting requirements for distributors during the suspension period)
• Taxpayer Services Special Bulletin TSSB 2022-3.2, Motor Vehicle Fuels Tax Not Applicable to Gasoline and Gasohol Between April 1, 2022 and June 30, 2022
• Special Notice SN 2022(3), Motor Vehicle Fuels Tax Suspension Extended Through November 30, 2022
• Special Notice SN 2022(6), Summary of Legislative Changes to the Motor Vehicle Fuels Tax Made During the November 2022 Special Session

Press Releases:

• Governor Lamont Signs Legislation Extending Gas Tax Cuts and Fare-Free Bus Service, Increasing Energy Assistance and Pandemic Premium Pay, and Updating the Bottle Bill
• Governor Lamont Signs Emergency Legislation Suspending Connecticut’s Excise Tax on Gas from April 1 to June 30
• Governor Lamont Reminds Residents That Connecticut’s Gas Tax Holiday and Fare-Free Bus Service Have Been Extended for Several Additional Months