Connecticut State Department of Revenue Services

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SN 2000(5)

2000 Legislation Affecting the Hospital Gross Earnings Tax

PURPOSE: This Special Notice summarizes 2000 legislation affecting the hospital gross earnings tax.

EFFECTIVE DATE: Calendar quarters beginning on or after April 1, 2000.

STATUTORY AUTHORITY: Conn. Gen. Stat. §12-263b, as amended by 2000 Conn. Pub. Acts 170, §9.

HOSPITAL GROSS EARNINGS TAX REPEALED: With respect to calendar quarters beginning on or after April 1, 2000, the hospital gross earnings, as defined in Conn. Gen. Stat. §12-263a(7), of a hospital shall not be subject to the hospital gross earnings tax imposed under Chapter 211a of the Connecticut General Statutes.

RETURN FOR SUBSEQUENT QUARTER TO BE DISREGARDED: Any hospital receiving Form OP-369, Hospital Gross Earnings Tax Return, for the calendar quarter ending on June 30, 2000, should disregard it.

EFFECT ON OTHER DOCUMENTS: None affected.

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 HOSPITAL GROSS EARNINGS TAX: For information about the hospital gross earnings tax, please call the Excise/Public Services Subdivision at 860-541-3225 during business hours, Monday through Friday.

SN 2000(5)
Hospital Gross Earnings Tax
2000 Legislative Changes
Issued 06/23/00