Connecticut Department of Revenue Quarterly List of Distributors for Motor Vehicle Fuels Tax Purposes

Purpose: This Announcement identifies persons who have become, or are no longer, licensed as motor fuels distributors by the Department of Revenue Services (DRS) since the current annual list was published.

Background: On or about January 31 of each year, DRS publishes an annual list of licensed motor fuels distributors on its website at www.ct.gov/DRS. Connecticut Department of Revenue updates the annual list on or around April 30, July 31, and October 31 of each year by publishing on its website a quarterly list identifying the persons who have become, or are no longer, licensed distributors since the current annual list and any subsequent quarterly list(s) were published. Because quarterly lists are not cumulative, it is necessary to consult the current annual list, any subsequent quarterly list(s), and the current quarterly list to determine whether a person is a licensed distributor.

Effective Date: This Announcement is effective upon issuance.

Statutory Authority: Conn. Gen. Stat. §12-458(a)(1).

New Special Fuel Distributors: Since the last list was published, the following persons have been licensed as distributors of diesel fuel, jet fuel, kerosene, biodiesel, propane, natural gas, or number 2 heating oil. As of the date indicated, motor vehicle fuels tax is not payable on sales of diesel fuel, propane, natural gas, or number 2 heating oil to:

- AIRGAS EAST INC 27 NORTHWESTERN DRIVE SALEM NH 03079 1/1/2010
- AMEC CARTING LLC 270 MAIN AVE NORWALK CT 06851 1/1/2010
- COMMERCIAL SERVICES INC 2 LOVATT ST NORWALK CT 06851 1/1/2010
- MUSCO PROPANE LLC 585 WOLCOTT RTD WOLCOTT CT 06716 1/1/2010
- VALLEY DISCOUNT OIL LLC 8 HALEY RIDGE RD BEACON FALLS CT 06403 1/1/2010

Former Special Fuel Distributors: Since the last list was published, the following persons are no longer licensed as distributors of diesel fuel, jet fuel, kerosene, biodiesel, propane, natural gas, or number 2 heating oil:

- FRANK A CADWELL CORP 78 GARDEN ST FARMINGTON CT 06032 11/30/2009
- NORTHWEST AIRLINES INC 2700 LONE OAK PKWY DEPT A4450 EAGAN MN 55121 12/31/2009
- SMITH OIL 55 BETHANY RD BEACON FALLS CT 06403 1/31/2010
- THORNTONS INC 10101 LINN STATION RD STE 200 LOUISVILLE KY 40223 12/31/2009

New Tax-Paid Motor Vehicle Fuels Distributors: Since the last list was published, no persons have been licensed as tax-paid motor vehicle fuels distributors only.

Former Tax-Paid Motor Vehicle Fuels Distributors: Since the last list was published, no persons have ceased to be licensed as distributors of tax-paid motor vehicle fuels.

New Motor Vehicle Fuels Distributors: Since the last list was published, no persons have been licensed as motor vehicle fuels distributors.

Former Motor Vehicle Fuels Distributors: Since the last list was published, the following persons have ceased to be licensed as distributors of motor vehicle fuels:

- THORNTONS INC 10101 LINN STATION RD STE 200 LOUISVILLE KY 40223 12/31/2009

New Motor Vehicle Fuels Exporters: Since the last list was published, the following persons have been licensed as exporters of motor vehicle fuels (other than gasohol, diesel fuel, propane, and natural gas). As of the date indicated, motor vehicle fuels tax is not payable of sales on motor vehicle fuels (other than gasohol, diesel fuel, propane, and natural gas) to:

- UNITED TRANSPORT OF EAST 305 SHAKER RD LONGMEADOW INC EAST LONGMEADOW MA 01028 1/1/2010

Former Motor Vehicle Fuels Exporters: Since the last list was published, no persons have ceased to be licensed as exporters of motor vehicle fuels.

New Heating Oil Declaration Distributors: Since the last list was published, the following persons have been licensed as distributors of number 2 heating oil. As of the date indicated, motor vehicle fuels tax is not payable on sales of number 2 heating oil to:

- A ALL AMERICAN FUEL OIL LLC 229 BRANFORD RD UNIT 216 NORTH BRANFORD CT 06471 3/29/2010
- CHICKOS ENERGY SERVICES LLC 69 DART HILL RD MILFORD CT 06461 2/27/2010
- J SERVICES LLC 640 CONNECTICUT AVE BRIDGEPORT CT 06607 2/9/2010
- PREMIER ENERGY LLC 146 POWDER MILL RD COLLINSVILLE CT 06019 3/11/2010
- SMITH OIL CO 55 BETHANY RD BEACON FALLS CT 06403 2/1/2010
- SO LOW OIL LLC 168 WRIGHT POND RD CANTERBURY CT 06331 2/1/2010

Former Heating Oil Declaration Distributors: Since the last list was published, no persons have ceased to be licensed as distributors of number 2 heating oil.

New Aviation Fuel Dealers: Since the last list was published, no persons have been licensed as dealers of aviation fuel.

Former Aviation Fuel Dealers: Since the last list was published, no aviation fuel dealers have ceased to be licensed as dealers of aviation fuel.

Effect on Other Documents: Announcement 2010(5.1), Quarterly List of Distributors for Motor Vehicle Fuels Tax Purposes, is not cumulative and must be read in conjunction with Announcement 2010(5), Annual List of Distributors for Motor Vehicle Fuels Tax Purposes.

Effect of This Document: Announcements alert taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies, or practices.

For Further Information on the Motor Vehicle Fuels Tax: Call the Excise Taxes Subdivision of the DRS Audit Division at 860-541-3224, Monday through Friday, 8:30 a.m. to 4:30 p.m.

For Further Information: Call DRS during business hours, Monday through Friday:

1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or 860-297-5962 (from anywhere).

TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.

Forms and Publications: Visit the DRS website at www.ct.gov/DRS to download and print Connecticut tax forms and publications.

Paperless Filing/Payment Methods (fast, easy, free, and confidential):

Business and individual taxpayers can use the Taxpayer Service Center (TSC) at www.ct.gov/TSC to file a variety of tax returns, update account information, and make payments online.

File Electronically: You can choose first-time filer information and filing assistance or log directly into the TSC to file returns and pay taxes.

Pay Electronically: You can pay taxes for tax returns that cannot be filed through the TSC. Log in and select the Make Payment Only option. Designate a payment date up to the due date of the tax and mail a paper return to complete the filing process.

DRS E-Alerts Service: Get connected to the latest news from DRS. Receive notification by email of changes to legislation, policies, and procedures. DRS E-Alerts provide information for employer's withholding tax, News – Press Releases, and Top 100 Delinquency List. Visit the DRS website at www.ct.gov/DRS and select e-alerts from the left navigation bar.


AN 2010 (5.1)
Motor Vehicle Fuels Tax
Motor Vehicle Fuels Tax Distributors
5/12/2010