Form Op-161 - Petroleum Products Gross Earnings Tax Return Page 2

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Deductions for Petroleum Products Gross Earnings Tax Return



Of the amount on Line 4, enter the gross earnings from ﬁ rst sales to another who resells the products

outside of Connecticut as reported on Form OP-218. (Attach copy of each OP-218.)



Of the amount on Line 4, enter the gross earnings from ﬁ rst sales to another who resells the products

exclusively outside Connecticut as reported on Form OP-219. (Attach copy of each OP-219.)

Of the amount reported on Line 4, enter the gross earnings from ﬁ rst sales of No. 6 fuel oil used



exclusively by a company in SIC code classiﬁ cations 2000 to 3999 or in Sector 31, 32, or 33 of the

NAICS manual.



Of the amount reported on Line 4, enter the gross earnings from ﬁ rst sales of No. 2 heating oil used

exclusively in a vessel primarily engaged in interstate commerce.

Of the amount reported on Line 4, enter the gross earnings from ﬁ rst sales of No. 2 heating oil



to be used exclusively for heating purposes.



Of the amount reported on Line 4, enter the gross earnings from ﬁ rst sales of No. 2 heating oil

to be used in a commercial ﬁ shing vessel.



Of the amount reported on Line 4, enter the gross earnings from ﬁ rst sales of kerosene delivered by

a metered truck to a residential dwelling.

Enter the amount from Form OP-161, Schedule A, line 3, column C or Form OP-161, Schedule B,



line 3, column C.

Of the amount reported on Line 4, enter the gross earnings from ﬁ rst sales of propane used



exclusively for heating purposes.

Of the amount reported on Line 4, enter the gross earnings from ﬁ rst sales of propane gas to be used



as a fuel for a school bus.



Of the amount reported on Line 4, enter the gross earnings from ﬁ rst sales of parafﬁ n or microcrystalline

waxes and cosmetic grade mineral oil.

Of the amount reported on Line 4, enter the gross earnings from ﬁ rst sales of bunker fuel oil, intermediate



fuel, marine diesel oil, and marine gas oil for use in any vessel having a displacement exceeding 4,000

dead weight tons.

Of the amount entered on Line 4, enter the gross earnings from the ﬁ rst sale of a commercial heating



oil blend containing not less than 10% alternative fuels derived from agricultural produce, food waste,

waste vegetable oil, or municipal solid waste including but not limited to biodiesel or low sulfur dyed

diesel fuel.

Of the amount reported on Line 4, enter the gross earnings from any ﬁ rst sale occurring on or after



July 1, 2007, of diesel fuel other than diesel fuel to be used in an electric generating facility to generate

electricity.



Total Deductions: Enter here and on Line 5 on the front of this return.

Declaration: I declare under penalty of law that I have examined this return (including any accompanying schedules and statements) and, to the best of

my knowledge and belief, it is true, complete, and correct. I understand the penalty for willfully delivering a false return or document to the Department

of Revenue Services (DRS) is a ﬁ ne of not more than $5,000, or imprisonment for not more than ﬁ ve years, or both. The declaration of a paid preparer

other than the taxpayer is based on all information of which the preparer has any knowledge.

Taxpayer signature

Title

Date

Print taxpayer name

Telephone number

Taxpayer SSN

Paid preparer signature

Preparer’s address

Preparer’s SSN or PTIN

Form OP-161 (Rev. 06/13)

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