Connecticut State Department of Revenue Services

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SN 2003(4)

2003 Legislation Affecting the Gross Earnings Tax on Community Antenna Television System Companies 

Purpose: This Special Notice discusses 2003 legislation making the gross earnings tax on companies operating a community antenna television system (community antenna television system companies) a quarterly rather than an annual tax.

Effective Date: Calendar quarters beginning on or after January 1, 2003.

Statutory Authority: Conn. Gen. Stat. §12-256, as amended by 2003 Conn. Pub. Acts 2, §54.

Quarterly Gross Earnings Tax Returns Now Required: For each calendar quarter beginning on or after January 1, 2003, community antenna television system companies must file Form 211 CATV, Community Antenna Television System Companies Gross Earnings Tax Return.  Form 211 CATV is due the last day of the month following the end of each calendar quarter.

Companies Required to Apportion Gross Earnings.  For any community antenna television system company carrying on business both inside Connecticut and outside Connecticut, the fraction used to apportion to Connecticut its total gross earnings from the lines, facilities, apparatus, and auxiliary equipment operated by the company has been changed for the calendar quarters beginning on or after January 1, 2003.  The numerator of the fraction is the company’s total miles of lines operated in Connecticut on the first day and on the last day of the calendar quarter.  The denominator of the fraction is the company’s total miles of lines operated both inside Connecticut and outside Connecticut on the first day and on the last day of the calendar quarter.

Quarterly Gross Earnings Tax Payments Now Required: For each calendar quarter beginning on or after January 1, 2003, community antenna television system companies must make quarterly gross earnings tax payments.  Credit for the assessment (under Conn. Gen. Stat. §16-49) actually paid during the calendar quarter to the Department of Public Utility Control is allowed against the gross earnings tax liability for that calendar quarter.

No Effect on the Return or the Tax for Calendar Year 2002: Form CATV 211-5 (Rev. 12/01) for calendar year 2002, which was previously mailed to community antenna television system companies, and the gross earnings tax payment for calendar year 2002 are still due April 1, 2003.

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 an informal interpretation of Connecticut tax law by DRS and may be referred to for general guidance by taxpayers or tax practitioners.

For Further Information on the Community Antenna Television System Companies Gross Earnings Tax: For further information on the community antenna television system companies gross earnings tax, please call the Excise/Public Services Taxes Subdivision of the Audit Division at 860-541-3225 during business hours, Monday through Friday.

For Further Information on Other Connecticut Taxes: Please call DRS during business hours, Monday through Friday:

  • 1-800-382-9463 (in-state), or
  • 860-297-5962 (from anywhere)

TTY, TDD, and Text Telephone users only may transmit inquiries 24 hours a day by calling 860-297-4911.

SN 2003(4)
Gross Earnings Tax on Community Antenna Television System Companies
Community Antenna Television System Companies Tax
Issued:  03/25/2003