Connecticut State Department of Revenue Services

Holiday Closing: The Department of Revenue Services will be closed on Monday, November 11, a state holiday.

Upcoming CT DRS webinar: Select to register for the upcoming Withholding Forms W-2 and 1099 Annual Filing Webinar on Wednesday, December 4, 2024, at 10:00 a.m.

 This information is not current and is being provided for reference purposes only

TSSN-05

Motor Carrier Road Tax PUBLIC ACT 88-249

 This TSSN is obsoleted by AN 94(6) 

Public Act 88-249 has expanded the Motor Carrier Road Tax Act to include vehicles bearing Connecticut Motor Vehicle license plates.

As the owner of a Connecticut-plated vehicle, you must register your vehicle with the Department of Revenue Services if it falls into any one of the categories listed below.

  • Road tractor or tractor truck;

  • Straight truck having a registered gross vehicle weight over 18,000 pounds or a registered light weight over 7,500 pounds; and

  • Passenger vehicle with seats for more than 9 passengers in addition to the driver.

The enclosed application form should be used to register your vehicles for the Motor Carrier Road Tax. If you are currently registered with the Department of Revenue Services for Motor Carrier Road Tax, please add your Connecticut-plated vehicles to your renewal application (form O-R 204) and disregard the enclosed application (form REG-3-MC). Your application and proper remittance should be sent to:

Connecticut Department of Revenue Services
Registration Section
P.O. Box 2937
Hartford, Connecticut 06104

Be sure that you have read the instructions on the reverse side of the form before completing. Any improperly completed or miscalculated forms will be returned.

The Motor Carrier Road Tax is levied upon each motor carrier that operates in the State of Connecticut. Each vehicle is subject to an annual $10.00 decal fee, except that motor buses shall pay a $5.00 fee. In addition, each motor carrier shall file a quarterly tax return or affidavit as required by section 12-484 (see regulation 1 enclosed).

This law is effective October 1, 1988 for calendar years beginning on or after January 1, 1989. The Department of Revenue Services will send notification each October for the forthcoming calendar year.

TSSN-05 (10/88)