Connecticut State Department of Revenue Services

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SN 95(4)

Motor Vehicle Fuels Tax on Gasoline and
Gasohol Inventory as of June 30, 1995

PURPOSE: This Special Notice provides information concerning the next occasion on which a motor vehicle fuels tax on gasoline and gasohol inventory will be imposed.

EFFECTIVE DATE: Effective upon issuance and applicable to gasoline and gasohol inventory as of the close of business on Friday, June 30, 1995 (or at midnight of such date).

STATUTORY AUTHORITY: Conn. Gen. Stat. §12-458d.

FLOOR TAX ON GASOLINE AND GASOHOL: All persons who are licensed to sell fuel under Conn. Gen. Stat. §14-319 must take an inventory of gasoline and gasohol as of the close of business on June 30, 1995 (or, for those stations open past midnight, at midnight of such date). An inventory tax return (Form AU-926) must be filed, and a tax of 1 cent per gallon of gasoline and gasohol must be paid, not later than August 1, 1995.

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.

NO FLOOR TAX ON DIESEL FUEL, PROPANE OR NATURAL GAS: There is no floor tax imposed on the inventory of diesel fuel, propane or natural gas as of the close of business on June 30, 1995, and no requirement that an inventory of diesel fuel, propane or natural gas be taken at that time.

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 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).

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. 

SN 95(4)
Motor vehicle fuels tax
Issued: 6/12/95