Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.

IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

Ruling 89-14, Petroleum Gross Earnings Tax

You have requested a ruling as to when advance deposits for the sale of diesel fuel are subject to gross earnings tax pursuant to Chapter 227 of the Connecticut General Statutes.

The gross earnings tax is calculated on those earnings derived from the first sale within this state of petroleum products. Accordingly, gross earnings tax is not imposed on gross earnings until there is a sale of the product. Advance deposits are not subject to gross earnings until the product is sold.


June 12, 1989