Department of Revenue Services
For Period Ending
PO Box 5031
Hartford CT 06102-5031
(Rev. 06/13)
FORM OP-161, SCHEDULE B
Business Name
Connecticut Tax Identifi cation Number
Complete this schedule to report fi rst sales in Connecticut of gasoline and gasohol where the sales
price is in excess of $3.264 per gallon, and the petroleum products gross earnings tax (“PPGET”) is not
separately stated on the sales invoice to your customers.
Complete this schedule to determine the amount to be entered on Form OP-161, Line 22.
You must include a copy of this form with your return.
Column
A
Column
B
Column
C
Description
Gallons
Price Per Gallon
Sales Dollars
1. Total fi rst sales in Connecticut of gasoline and gasohol where
the sales price is in excess of $3.264 per gallon and the PPGET
$
is not separately stated on the invoice.
2. Enter gallons reported on Line 1, Column A (Multiply Line 2,
$3.264
$
Column A by Line 2, Column B.)
3. Deduction amount: Subtract Line 2, Column C from Line 1,
$
Column C. Enter here and on Form OP-161, Line 22.
Line 1, Column A
Enter the total gallons from fi rst sales in Connecticut of gasoline and gasohol where the sales price is in excess of
$3.264 per gallon and the PPGET is not separately stated on the sales invoice to your customers.
Line 1, Column C
Enter the total sales amount received from fi rst sales reported in Line 1, Column A.
Line 2, Column A
Enter the total gallons reported on Line 1, Column A.
Line 2, Column C
Multiply the total gallons reported on Line 2, Column A by $3.264.
Line 3, Column C
Subtract the amount reported on Line 2, Column C from the amount reported on Line 1, Column C. Enter this
amount on Form OP-161, Line 22.
If you need additional information or assistance, please call the Excise Taxes Unit at 860-541-3224, Monday through Friday, 8:30 a.m.
to 4:30 p.m.