Connecticut State Department of Revenue Services

Gross Earnings Tax Information

Who Must Complete a Registration Application and File a Gross Earnings Tax Return

Any person in the business of manufacturing, selling or distributing gas or steam to be used for light, heat or power in the State of Connecticut must register for the Gross Earnings Tax.

When to File

Businesses must file the following forms (as applicable) on or before the last day of April, July, October, and January for each calendar quarter, even if no tax is due:

  • Form 211 CATV, Community Antenna Television System Companies Gross Earnings Tax Return
  • Form 211 SATV, Satellite Companies Gross Earnings Tax Return
  • Form 211 CCV, Certified Competitive Video Service Companies Gross Earnings Tax Return
  • Form 211 CSV, Cable, Satellite, and Video Gross Earnings Tax Return
  • Form UCT 212 EDC, Electric Distribution Companies Gross Earnings Tax Return
  • Form UCT 212, Municipal Gas Utilities, Gas Suppliers and Local Gas Distribution Companies Gross Earnings Tax Return

Businesses must file the following forms (as applicable):

  • Form RR-210, Gross Earnings Tax on Railroad Companies on or before the first day of July for the preceding calendar year even if no tax is due.
  • TCT 211-2, Telegraph and Cable Gross Earnings Tax Return on or before April 1st of each year.

Where to File

Businesses can file Form UCT 212 EDC and Form UCT 212 online through myconneCT.

The following forms can be filed by mail: Form 211 CATV, Form 211 CCV, Form 211 CSV, Form 211 SATV, Form RR-210 and TCT 211-2.

Use myconneCT to file taxes, make payments, view filing history, and communicate with the agency simply and more efficiently on virtually any mobile device, including laptops, tablets, and smartphones, 24 hours a day, 7 days a week.

Click here to File, Pay, or Register Now on myconneCT!

Electronic Payment Options

Gross Earnings Tax payments (e.g., return payments) can be made electronically.

DRS myconneCT

You can make a free direct payment at the same time as filing your return through myconneCT. Upon completion of the return, you will automatically be taken to the payment page where you may authorize DRS to electronically withdraw payment from your checking or savings account or make a payment by credit card on any date up until the due date. You will receive a confirmation number upon successful filing and may print a copy for your records.

 

Pay by Direct Payment: You may also log into myconneCT and use the Make a Payment option to initiate a payment without a return (to pay bills, returns, or make advance payments). Select your payment type and date.

 

Pay by Credit Card or Debit Card: You may elect to pay your tax liability using a credit card (American Express®, Discover®, MasterCard®, VISA®) or comparable debit card. To pay by credit card or debit card, log into your account in myconneCT and select Make a Payment.

 

A convenience fee will be charged by the credit card service provider. You will be informed of the amount of the fee and you may elect to cancel the transaction.

 

At the end of the transaction, you will be given a confirmation number for your records.

 

ACH Credit

 

ACH credit method users should consult with their banking institution for guidelines to ensure that payment is received timely. (Taxpayers must pre‑register with the DRS Electronic Commerce Unit (ECU) prior to using this option). The taxpayer initiates an electronic payment through their banking institution. This payment must be sent in the ACH standard CCD+TXP format. For detailed information and a list of FAQs, review Informational Publication 2021(5), Filing and Paying Connecticut Taxes Electronically.

 

Pay by mail

 

Gross Earnings Tax payments (e.g., return payments) can be made by mail. If you pay by mail, make check payable to: Commissioner of Revenue Services. DRS may submit your check to your bank electronically.

Interest and Penalties

In general, interest and penalty apply to any portion of the tax not paid on or before the original due date of the return.

Interest

If the tax is not paid when due, interest will accrue at the rate of 1% per month or fraction of a month until the tax is paid in full.

Penalty for Late Payment or Late Filing

The penalty for late payment or underpayment of Gross Earnings tax is 10% of the tax due or $50, whichever is greater. If no tax is due, DRS may impose a $50 penalty for the late filing of any return or report required by law to be filed.