Motor Vehicle Fuels Tax Changes
as of October 1, 1995
PURPOSE: This Special Notice provides information concerning an increase on October 1, 1995 in the motor vehicle fuels tax on sales or use of gasoline and gasohol.
EFFECTIVE DATE: Effective upon issuance and applicable to the sale or use of gasoline and gasohol on or after October 1, 1995.
STATUTORY AUTHORITY: Conn. Gen. Stat. §12-458(a), as amended by 1995 Conn. Pub. Acts 159.
TAX RATE INCREASE: Effective October 1, 1995, the motor vehicle fuels tax rate on the sale or use of:
- gasoline will increase from 33 cents to 34 cents per gallon.
- gasohol will increase from 32 cents to 33 cents per gallon.
NO CHANGE: The motor vehicle fuels tax rate on diesel fuel does not change on October 1, 1995, and remains 18 cents per gallon. The motor vehicle fuels tax rate on propane also does not change October 1, 1995, and remains 18 cents per 35.97 cubic feet (at 14.73 pounds of pressure per square inch, 60 degrees Fahrenheit). See PS 92(10.1). The motor vehicle fuels tax rate on natural gas also does not change October 1, 1995, and remains 18 cents per 82.62 cubic feet (at 14.73 pounds of pressure per square inch, 60 degrees Fahrenheit). See PS 92(10.1).
REVISED TAX RETURNS: All distributors will be mailed revised motor vehicle fuels tax returns that reflect the rate changes, if any.
COVERED FLEET VEHICLES: In SN 94(6) and SN 94(14), the department discussed the exemption from motor vehicle fuels tax of sales that are made during the period July 1, 1994 through June 30, 1999, of compressed natural gas, propane (liquified petroleum gas) and liquified natural gas to a covered fleet, as defined in 42 U.S.C. §7581(5), for use in a covered fleet vehicle, as defined in 42 U.S.C. §7581(6). Covered fleet vehicle as defined therein means:
only a motor vehicle which is (i) in a vehicle class for which standards are applicable under [Part C (Clean Fuel Vehicles) of Subchapter II (Emission Standards for Moving Sources) of Chapter 85]; and (ii) in a covered fleet which is centrally fueled (or capable of being centrally fueled). No vehicle which under normal operations is garaged at a personal residence at night shall be considered to be a vehicle which is capable of being centrally fueled within the meaning of this paragraph.
There are no standards under Part C applicable to vehicles having a gross vehicle weight in excess of 26,000 pounds. Therefore, a "covered fleet vehicle" does not include a vehicle having a gross vehicle weight in excess of 26,000 pounds, and the exemption from motor vehicle fuels tax of sales of compressed natural gas, propane (liquified petroleum gas) and liquified natural gas does not apply where such fuel is to be used in a vehicle having a gross vehicle weight in excess of 26,000 pounds. That portion of both SN 94(6) and SN 94(14) that is captioned REPEAL OF TAX ON CERTAIN SALES OR USES OF COMPRESSED NATURAL GAS, LIQUIFIED PETROLEUM GAS AND LIQUIFIED NATURAL GAS is clarified.
Furthermore, a vehicle that is otherwise a "covered fleet vehicle" and that is, under normal operations, garaged at a personal residence at night is "considered to be centrally fueled for the purpose of [the definition of "centrally fueled" in the federal regulations under the Clean Air Act]" as long as it "is, in fact, centrally fueled 100 percent of the time...." 40 C.F.R. §88.302-94.
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.
EFFECT ON OTHER DOCUMENTS: SN 94(6) and SN 94(14) are clarified.
PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.
FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.
Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at https://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.
Motor vehicle fuels tax