Connecticut State Department of Revenue Services

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SN 93(25)

Motor Vehicle Fuels Tax Rate Changes

PURPOSE: This Special Notice provides information concerning the rates of motor vehicle fuels tax on gasoline, gasohol, natural gas, propane and diesel.

BACKGROUND: Since its June 1991 Special Session, the Connecticut General Assembly enacted two laws that will increase the motor vehicle fuels tax on gasoline, gasohol and natural gas in $0.01 or $0.02 per gallon increments on each of 14 different occasions, the first of which was September 1, 1991 and the last of which is January 1, 1997. Additionally, in its 1993 session, the General Assembly reduced the motor vehicle fuels tax rate on propane.

EFFECTIVE DATE: Effective upon issuance and applicable to the sale or use of gasoline, gasohol and natural gas on or after January 1, 1994, and to the sale or use of propane on or after October 1, 1993.

STATUTORY AUTHORITY: Conn. Gen. Stat. Section 12-458(a), as amended by 1993 Conn. Pub. Acts 74, Section 34 and by 1993 Conn. Pub. Acts 93.

TAX RATE INCREASE: Effective January 1, 1994, the motor vehicle fuels tax rate on the sale or use of:

  • gasoline will increase from $0.29 to $0.30 per gallon.
  • gasohol will increase from $0.28 to $0.29 per gallon.
  • natural gas (gaseous form) from $0.29 to $0.30 per 82.62 cubic feet (at 14.73 lbs. of pressure per square inch, 60 degrees Fahrenheit). For further information, see PS 92(10.1).

PROPANE: Effective October 1, 1993, the motor vehicle fuels tax rate on the sale or use of propane was reduced from $0.29 to $0.18 per gallon.

DIESEL FUEL: The motor vehicle fuels tax rate on diesel fuel will remain at $0.18 per gallon and will not increase on January 1, 1994.

REVISED TAX RETURNS: All distributors will be mailed revised tax returns that reflect these rate changes.

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 ON MOTOR VEHICLE FUELS TAX: Call the Excise/Public Services Subdivision of the Audit Division at 860-541-3225. 

SN 93(25)
Motor vehicle fuels tax
Issued: 11/16/93