Form Op-161 - Petroleum Products Gross Earnings Tax Return Page 4
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4Tax Return Instructions
DRS requires that you obtain CERT-116, Exempt
Line 24 Enter the gross earnings from the fi rst sale of
Petroleum Products Certifi cate, from your customers
propane gas to be used as a fuel for a school
to document exempt sales as reported on Lines 17
bus.
through 28 (except Line 22). See Policy Statement
Line 25 Enter the gross earnings from first sales
2001(10), Exemptions From Petroleum Products Gross
of paraffin or microcrystalline waxes and
Earnings Tax and Reduced Threshold for Imposition
cosmetic grade mineral oil.
of Tax on Importers.
Line 26 Enter the gross earnings from fi rst sales of
Line 17 Enter the gross earnings from first sales
bunker fuel oil, intermediate fuel, marine
of Number 6 fuel oil used exclusively by a
diesel oil, and marine gas oil for use in any
company that, in accordance with the SIC
vessel having a displacement exceeding
manual, 1987 edition, is included in code
4,000 dead weight tons.
classifi cations 2000 to 3999 inclusive or in
Sector 31, 32, or 33 of the NAICS manual,
Line 27 Enter the gross earnings from the fi rst sale
1997 edition.
of a commercial heating oil blend containing
not less than 10% alternative fuels derived
Line 18 Enter the gross earnings from fi rst sales of Number
from agricultural produce, food waste, waste
2 heating oil used exclusively in a vessel
vegetable oil, or municipal solid waste
primarily engaged in interstate commerce
including but not limited to biodiesel or low
that qualifi es for an exemption under Conn.
sulfur dyed diesel fuel. Commercial heating oil
Gen. Stat. §12-412.
includes Number 2 heating oil, Number 4 fuel
Line 19 Enter the gross earnings from fi rst sales of
oil, Number 6 fuel oil, low sulfur dyed diesel
Number 2 heating oil used exclusively for
fuel and kerosene. Such blended products
heating purposes.
must be used for commercial heating.
Line 20 Enter the gross earnings from fi rst sales of Number 2
Line 28 Enter the gross earnings from the fi rst sale
heating oil used in a commercial fishing
occurring on or after July 1, 2007, of diesel
vessel by a person who has been issued
fuel other than diesel fuel to be used in
Fisherman Tax Exemption Permit by DRS
an electric generating facility to generate
and who is purchasing this fuel on or after the
electricity.
date the permit was issued, but on or before
Line 29 Total deductions. Add Lines 15 through 28.
the date the permit expires.
Line 21 Enter the gross earnings from fi rst sales of
For Further Information
kerosene (commonly known as Number 1
If you need additional information or assistance, call the
oil) used exclusively for heating purposes
Excise Taxes Unit at 860-541-3224, Monday through
provided the delivery is of both Number 1
Friday, 8:30 a.m. to 4:30 p.m.
and Number 2 oil and the delivery was
made by a truck with a metered delivery
Forms and publications are available anytime by:
ticket to a residential dwelling or a centrally
• Internet: Visit the DRS website at
metered system serving a group of residential
to download and print Connecticut tax forms; or
dwellings.
• Telephone: Call 1-800-382-9463 (Connecticut calls
Line 22 Enter the amount from Form OP-161,
outside the Greater Hartford calling area only) or call
Schedule A, Line 3, Column C or Form
860-297-4753 (from anywhere)
OP-161, Schedule B, Line 3, Column C.
TTY, TDD, and Text Telephone users only may
transmit inquiries anytime by calling 860-297-4911.
Line 23 Enter the gross earnings from first sales
of propane used exclusively for heating
purposes.
Form OP-161 (Rev. 06/13)
Page 4 of 4
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Parent category: Financial