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SN 94(11)

1994 Legislative Amendments Affecting the Utilities Tax

PURPOSE: This Special Notice describes amendments affecting the Utility Companies Tax Act made during the 1994 session of the Connecticut General Assembly.

EFFECTIVE DATE: Effective upon issuance and applicable to calendar quarters commencing on or after July 1, 1994.

STATUTORY AUTHORITY: Conn. Gen. Stat. §§12-587 and 264, as amended by 1994 Conn. Pub. Acts 94-101, §2 and §1, respectively.

EFFECT ON SALE OF KEROSENE: In order for kerosene, commonly known as number 1 heating oil to continue to be excluded from the definition of "petroleum products," the sale of which is subject to the quarterly tax on gross earnings pursuant to Conn. Gen. Stat. §12-587, the supplier of that kerosene must have obtained a certificate of registry from the Internal Revenue Service in accordance with the provisions of 26 USC 4101 and 26 CFR 48.4104-1.

EFFECT ON GAS COMPANIES: Gross earnings of a gas company shall not include income earned in a taxable year commencing prior to January 1, 2000, from the sale of natural gas as a fuel for a motor vehicle.

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: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.

Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.

SN 94(11)
Legislative Amendments Affecting Utilities Tax
Issued: 8/5/94