Connecticut State Department of Revenue Services

Walk-in services at all DRS branch office locations remain suspended. Email DRS at drs@po.state.ct.us. Email the Priority One Taxpayer Assistance Program: DRSPriorityOne_CollectionsAssist@po.state.ct.us. Please check our Frequently Asked Questions page.

SN 96(2.1)

Motor Vehicle Fuels Tax Changes as of July 1, 1996

PURPOSE: This Special Notice provides information concerning an increase on July 1, 1996 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 July 1, 1996.

STATUTORY AUTHORITY: Conn. Gen. Stat. §12-458(a), as amended by 1995 Conn. Pub. Acts 159.

TAX RATE INCREASE: Effective July 1, 1996, the motor vehicle fuels tax rate on the sale or use of:

  • gasoline will increase from 36 cents to 37 cents per gallon.
  • gasohol will increase from 35 cents to 36 cents per gallon.

NO CHANGE IN DIESEL FUEL TAX RATE: The motor vehicle fuels tax rate on diesel fuel does not change on July 1, 1996, and remains 18 cents per gallon.

PROPANE AND NATURAL GAS: Until July 1, 1999, sales of propane and natural gas will not be subject to the motor vehicle fuels tax.

REVISED TAX RETURNS: All distributors will be mailed revised motor vehicle fuels tax returns that reflect the rate changes, if any.

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 96(2.1)
Motor vehicle fuels tax
Issued: 6/7/96