2000 Legislation Affecting the Hospital Gross Earnings Tax
PURPOSE: This Special Notice summarizes 2000 legislation affecting the hospital gross earnings tax.
EFFECTIVE DATE: Calendar quarters beginning on or after April 1, 2000.
STATUTORY AUTHORITY: Conn. Gen. Stat. §12-263b, as amended by 2000 Conn. Pub. Acts 170, §9.
HOSPITAL GROSS EARNINGS TAX REPEALED: With respect to calendar quarters beginning on or after April 1, 2000, the hospital gross earnings, as defined in Conn. Gen. Stat. §12-263a(7), of a hospital shall not be subject to the hospital gross earnings tax imposed under Chapter 211a of the Connecticut General Statutes.
RETURN FOR SUBSEQUENT QUARTER TO BE DISREGARDED: Any hospital receiving Form OP-369, Hospital Gross Earnings Tax Return, for the calendar quarter ending on June 30, 2000, should disregard it.
EFFECT ON OTHER DOCUMENTS: None affected.
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.
FOR FURTHER INFORMATION ON HOSPITAL GROSS EARNINGS TAX: For information about the hospital gross earnings tax, please call the Excise/Public Services Subdivision at 860-541-3225 during business hours, Monday through Friday.
FOR FURTHER INFORMATION ON OTHER CONNECTICUT TAXES: If you have questions about other Connecticut taxes, please call the Department of Revenue Services during business hours, Monday through Friday:
- 1-800-382-9463 (toll-free within Connecticut), or
- 860-297-5962 (from anywhere).
- TTY, TDD, and Text Telephone users only may transmit inquiries 24 hours a day by calling 860-297-4911.
FORMS AND PUBLICATIONS: Forms and publications are available all day, seven days a week:
- Internet: preview and download forms and publications from the DRS Web site: http://www.ct.gov/drs
Telephone: Call 1-800-382-9463 (toll-free from within Connecticut), or 860-297-4753 (anywhere) and select Option "2" from a touch-tone phone.
Hospital Gross Earnings Tax
2000 Legislative Changes