AN 93(7)

Announcement To Retailers Of Motor Vehicle Tires

PURPOSE: The purpose of this Announcement is to notify retailers of motor vehicle tires of the tire fee imposed by 1993 Conn. Pub. Acts 93, §47 on the retail sale of such tires in Connecticut on or after July 1, 1993.

REGISTRATION FOR THE TIRE FEE: Based upon the Department's information, it appears that your business is engaged in the retail sale of motor vehicle tires. The Department has, therefore, registered your business for the Connecticut tire fee. Your registration certificate is enclosed.

FURTHER INFORMATION ABOUT THE TIRE FEE: Enclosed is Special Notice SN 93(11) which contains information about the tire fee, including information about who is liable to pay the tax, how to calculate the tax, how to file a return and what penalties may apply.

THOSE WHO ARE NOT RETAILERS OF MOTOR VEHICLE TIRES: If your business does not sell motor vehicle tires at retail and, therefore is not liable for the tire fee, please return this notice, the enclosed certificate and a letter of explanation by July 15, 1993 to:

P.O. BOX 2937
HARTFORD, CT 06104-2937

Please use your Connecticut Tax Registration Number on any correspondence with the Department.

EFFECT OF THIS DOCUMENT: An Announcement is a document that alerts taxpayers to important information. Such information may involve new administrative policies or procedures of the Department.


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.

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

AN 93(7)
Tire fee
Issued: 6/23/93