SN 98(7)

1997 Legislative Changes Affecting The Petroleum
Products Gross Earnings Tax Effective July 1, 1998

This publication has been cited in SN 98(12)

PURPOSE: The purpose of this Special Notice is to describe the changes made to the petroleum products gross earnings tax during the 1997 session of the Connecticut General Assembly.

STATUTORY AUTHORITY: 1997 Conn. Pub. Acts 281, §1.

EFFECTIVE DATE: The effective dates of the legislative changes are noted herein.

REDUCED RATE FOR PETROLEUM PRODUCTS GROSS EARNINGS TAX ON CERTAIN SALES OF #2 AND #6 OILS: 1997 Conn. Pub. Acts 281, §1, phases out over five years the gross earnings tax on sales of number 2 heating oil used exclusively in a vessel that is primarily engaged in interstate commerce, where the vessel qualifies for an exemption under Conn. Gen. Stat §12-412. The tax is also being phased out on sales of number 6 fuel oil used exclusively by a company which is included in code classifications 2000 to 3999, inclusive (Major Groups 20 through 39, inclusive, Division D (Manufacturing)) of the Standard Industrial Classification (SIC) Manual, 1987 edition.

For such sales of number 2 and number 6 oil made:

on or after

but before

the tax rate is

July 1, 1998

July 1, 1999


July 1, 1999

July 1, 2000


July 1, 2000

July 1, 2001


July 1, 2001

July 1, 2002


July 1, 2002


EFFECT ON OTHER DOCUMENTS: Form OP-161, Petroleum Products Gross Earnings Tax Return, will be revised to reflect these rate reductions. CERT-116, Exempt Petroleum Products Certificate, will be modified to reflect this change. The Department will issue an Announcement when CERT-116, as modified, is available.

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 concerning Petroleum Products Gross Earnings Tax, call the Excise/Public Services Division at 860-541-3225.

If you have questions about Connecticut taxes, please call the Department of Revenue Services during business hours, Monday through Friday:

  • 860-297-5962 (Hartford calling area or from out-of-state); or
  • 1-800-382-9463 (toll-free from within Connecticut)


You may obtain forms and publications at any hour, seven days a week:

  • Telephone: use the phone numbers listed above and select Option 2 from a touch-tone phone;
  • Internet: preview and download forms from the DRS Web site.

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

SN 98(7)
Petroleum Products Gross Earnings Tax
Issued: 6/11/98