Form Op-161 - Petroleum Products Gross Earnings Tax Return

The petroleum products gross earnings tax applies to all companies that are engaged in the distribution, use, and consumption of petroleum

products in Connecticut. Those companies must pay a quarterly tax at the rate of 5% of gross earnings in each taxable quarter derived from the

first sale of petroleum products in Connecticut. In the case of sale, use or consumption, these companies must pay a quarterly tax of 5% of the

consideration given or contracted to be given for petroleum products on which the tax has not been imposed, and where the consideration given

for those products exceeds one hundred thousand dollars in any one quarter.

GENERAL INSTRUCTIONS

classification 2000 to 3999, inclusive, or in Sector 31, 32 or 33 of

the NAICS manual, 1997 edition. Also, sales of Number 2 heating

1. Taxpayers must file a return for each calendar quarter by the last day of

oil used exclusively in a vessel primarily engaged in interstate

the following month of the filing period shown on the return. If the due

commerce, which vessel qualifies for an exemption under Conn.

date falls on a Saturday, Sunday or legal holiday, the next business

Gen. Stat. §12-412. Attach a copy of all Forms AU-550, Application

day is the due date. A return must be filed even if no tax is due.

for Credit for Reduced Rate Petroleum Products, to document

2. Make check or money order payable to:

these sales and retain the originals for your records.

COMMISSIONER OF REVENUE SERVICES.

Line 7 Enter the gross earnings from first sales of Number 2 heating

3. Mail to:

oil either to be used exclusively for heating purposes or to be

STATE OF CONNECTICUT

used in a commercial fishing vessel by a person who has been

DEPARTMENT OF REVENUE SERVICES

issued a Form OR-256, Commercial Fisherman Permit , by the

PO BOX 5031

Department of Revenue Services and who is purchasing such

HARTFORD CT 06102-5031

fuel on or after the date the permit was issued, but on or before

4. You must keep records documenting all sales and deductions for at

the date the permit expires.

least three years.

Line 8 Enter the gross earnings from first sales of kerosene (commonly

DEFINITIONS

known as Number 1 oil) to be used exclusively for heating

“Company” means any corporation, partnership, limited partnership,

purposes, provided the delivery is of both Number 1 and

association or individual.

Number 2 oil and the delivery was made by a truck with a metered

delivery ticket to a residential dwelling or a centrally metered

“Petroleum products” are products made from crude petroleum or its

system serving a group of residential dwellings.

fractional products, including products produced through straight

Line 9 Enter the gross earnings from sales of propane exclusively for

distillation of crude oil, through redistillation of unfinished petroleum

heating purposes and sales of paraffin or microcrystalline waxes.

derivatives, except paraffin or microcrystalline waxes, or through other

Line 10 Enter the gross earnings from sales of bunker fuel oil,

processes. Petroleum products include acid oil, alkylates, aromatic

intermediate fuel, marine diesel oil and marine gas oil for use in

chemicals, asphalt and asphaltic materials, benzene, butadiene,

any vessel having a displacement exceeding 4000 dead weight

petroleum coke, gasoline, greases, hydrocarbon fluids, jet fuels,

tons.

kerosene, liquefied petroleum gases, mineral jelly, mineral oils, mineral

Line 11 Enter the total deductions. Add Lines 5 through 10.

waxes, naphtha, naphthenic acids, fuel, lubricating and illuminating oils,

Line 12 Enter the total gross earnings subject to tax. Subtract Line 11

nonmedicinal petrolatums, bituminous road materials, road oils,

from Line 4.

solvents, and tar or residuum.

Line 13 Enter the consideration given when purchasing petroleum

products that are to be used in Connecticut when the

“Total gross earnings subject to tax” means and includes gross receipts

consideration given exceeds one hundred thousand dollars

from the initial sale of petroleum products within Connecticut, but do not

during the quarter for which the return is being filed.

include the amount of state or federal excise taxes on motor vehicle fuel

Line 14 Enter that portion of the amount listed on Line 13 that was for

or diesel fuel. (Only those gross earnings from the sale of petroleum

petroleum products that are subsequently sold outside of

products listed in Industry Group No. 2992, when they are produced from

Connecticut.

refined petroleum products, or in Industry Group No. 2911 of Major Group

29 of the Standard Industrial Classification Manual of 1972 are subject to

Line 15 Enter the consideration given for purchases subject to tax.

the petroleum products gross earnings tax.)

Subtract Line 14 from Line 13.

Line 16 Enter the total sales and purchases subject to tax. Add Lines 12

“Use” includes holding for sale and selling imported petroleum products

and 15.

in the regular course of business. Fuel in the fuel supply tanks of a motor

Line 17 Enter Tax Due: Multiply Line 16 by 5% (.05).

vehicle which are directly connected to the engine is not considered a

Line 18 Enter Late Payment Penalty: 10% (.10) of the tax due or $50,

petroleum product imported into this state.

whichever is greater. Late Filing Penalty: $50 (Late filing penalty

is not applicable if late payment penalty is applicable.)

SPECIFIC LINE INSTRUCTIONS

Line 19 Enter Interest: 1% (.01) per month or fraction thereof from the

Line 1 Enter the gross earnings from sales of all products in

due date of payment.

Connecticut.

Line 20 Total Amount Due: Enter Total of Line 17, Line 18 and Line 19.

Line 2 Enter the gross earnings from sales of all petroleum products in

Make check or money order payable to:

Connecticut.

COMMISSIONER OF REVENUE SERVICES.

Line 3 Enter the gross earnings on sales of petroleum products on

which the gross earnings tax has been previously paid by another

FOR FURTHER INFORMATION

distributor.

If you need additional information or assistance, please call the

Line 4 Enter the gross earnings from first sales of petroleum products

Excise/Public Services Taxes Subdivision at 860-541-3225, Monday

in Connecticut. Subtract Line 3 from Line 2.

through Friday between the hours of 8:00 a.m. and 5:00 p.m.

Line 5 Enter the gross earnings from first sales of petroleum products

You may obtain forms and publications at any hour, seven days a week:

to other distributors who either resell the products outside of

Connecticut (Form OP-218, Certification for Products Purchased

• Internet: Preview and download forms from the DRS web site:

in Connecticut but Sold Outside of the State ) or resell the products

exclusively outside of Connecticut (Form OP-219, Gross

• DRS TAX-FAX: Call 1-860-297-5698 from the handset attached to

Earnings - Out-of-State Affidavit with Reference to the Sales of

your fax machine and select from the menu.

Petroleum Products Sold Exclusively for Sale or Use in Another

• Telephone: Call 1-800-382-9463 or 1-860-297-5962 and select

State) . Attach a copy of Forms OP-218 and OP-219 to document

Option 2 from a touch-tone phone.

these sales and retain the originals for your records.

Line 6

Enter 60% (.60) of the gross earnings from first sales of

TTY, TDD, and Text Telephone users only may transmit inquiries 24

Number 6 fuel oil used exclusively by a company which, in

hours a day, seven days a week by calling 1-860-297-4911.

accordance with the SIC manual, 1987 edition, is included in code

OP-161 Back (Rev. 09/00)

Form Op-161 - Petroleum Products Gross Earnings Tax Return - Instructions

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