Connecticut State Department of Revenue Services

SN 95(3)

Motor Vehicle Fuels Tax Changes as of July 1, 1995

PURPOSE: This Special Notice provides information concerning an increase on July 1, 1995 in the motor vehicle fuels tax on sales or use of gasoline and gasohol and a decrease in the motor vehicle fuels tax on sales of natural gas.

EFFECTIVE DATE: Effective upon issuance and applicable to the sale or use of gasoline and gasohol on or after July 1, 1995 and to the sale or use of natural gas on or after September 1, 1991.

STATUTORY AUTHORITY: Conn. Gen. Stat. §12-458(a), as amended by 1995 Conn. Pub. Acts 159.

TAX RATE INCREASE: Effective July 1, 1995, the motor vehicle fuels tax rate on the sale or use of:

  • gasoline will increase from 32 cents to 33 cents per gallon.
  • gasohol will increase from 31 cents to 32 cents per gallon.

TAX RATE DECREASE: As a consequence of the passage of 1995 Conn. Pub. Acts 159, which applies retroactively to sales or use of natural gas as a motor vehicle fuel on or after September 1, 1991, the motor vehicle fuels tax rate on or after that date on the sale or use of natural gas is 18 cents per 82.62 cubic feet (at 14.73 pounds of pressure per square inch, 60 degrees Fahrenheit). See PS 92(10.1).

NO CHANGE: The motor vehicle fuels tax rate on diesel fuel does not change on or after July 1, 1995, and remains at 18 cents per gallon. The motor vehicle fuels tax rate on propane also does not change on or after July 1, 1995, and remains at 18 cents per 35.97 cubic feet (at 14.73 pounds of pressure per square inch, 60 degrees Fahrenheit). See PS 92(10.1).

REVISED TAX RETURNS: All distributors will be mailed revised motor vehicle fuels tax returns that reflect the rate changes, if any.

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: For further information, call the Excise/Public Services Subdivision of the Audit Division at 203-541-3225.

PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.

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. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.

SN 95(3)
Motor vehicle fuels tax
Issued: 6/12/95