IFTA Fuel Exemptions

Exemptions





Jurisdiction:      Connecticut                                                                                                                                         Year of Report:    2017

Fuel Exemptions:  Yes
Comments:
Off Road Diesel:  Yes
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments: The reporting of motor vehicle fuels used in off road equipment is subject to the provisions of Conn. Gen. Stat. 12-459. Consistent with the statute, the tax paid on such fuel may be subject to refund. The fuel source for the off road equipment (i.e. power take off, refrigerated units) must be separate from that which is connected to the engine of the vehicle. Individuals qualifying for the refund of motor vehicle fuels tax paid must make separate application with the Department of Revenue Services subject to the provisions of Conn. Gen. Stat 12-459.
Temporary Permits:  No
     Effective Date:(mm/dd/yyyy):  
Comments:
Off loading/idle time :  No
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments: There is no statutory provision in Connecticut for the exemption or refund of fuel used while a vehicle is at idle. Consistent with IFTA, all fuel placed into the storage tank of a qualified motor vehicle is subject to tax unless exempted by statute (i.e. school buses, government vehicles).
Indian Reservation Fuel:  
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments: Connecticut does not currently have any Native American stations selling fuel on which the Connecticut Excise Tax is not charged.
Exempt Fuel Use Claim Required:  Yes
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments: There is no "claim" for exempt fuel use; there is a separate application (subject to Conn. Gen. Stat. 12-459) for fuel on which the tax was paid and subject to refund.
Farmers:  Yes
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments: Under the Connecticut Motor Vehicle Fuels Tax statutes, Conn. Gen. Stat. 12-458(a)(3)(G) a farm plated vehicle may be exempt from motor fuels taxes if the vehicle and fuel are used exclusively for farming use. If the vehicle is used for purposes other than or in addition to, farming purposes, there is no exemption.
Gasoline:  No
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments:
Gasohol:  No
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments:
E-85:  No
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments:
M-85:  No
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments:
A-55:  No
     Effective Date:(mm/dd/yyyy):  01/01/1996
Comments:
Biodiesel:  
     Effective Date:(mm/dd/yyyy):