Table of Contents Sec. 12-256. Annual tax on gross earnings of each person conducting an express, telegraph or cable business or operating a community antenna television
system. Each person carrying on an express business on railroads, each person conducting a telegraph or cable business and each person operating a community antenna television system under chapter 289, shall pay an annual tax upon the gross earnings from
(1) the routes in this state in the case of any person carrying on such an express business,
(2) the lines in this state in the case of any person conducting a telegraph or cable
business, provided in the case of a person conducting a telegraph business the tax imposed under this section shall only be applicable with respect to a person conducting
such business, and the services offered by such person, subject to tax under this section
on January 1, 1986, and (3) the lines, facilities, apparatus and auxiliary equipment in
this state in the case of any person operating a community antenna television system. No
deduction shall be allowed from such gross earnings from operations for commissions,
rebates or other payments, except such refunds as arise from errors or overcharges. Each
such person shall, on or before April first, annually, render to the Commissioner of
Revenue Services a return signed by the treasurer, or the person performing the duties
of treasurer, or an authorized agent or officer of the business or system operated by such
person, on forms prescribed or furnished by the commissioner specifying: The name
and location within this state of such business or system or, if it has no location within
this state, where such business or system is located; the total amount of gross earnings
subject to the tax imposed under this section for the year ending the thirty-first day of
December next preceding or for each lesser period of consecutive time during such year,
each such year or period being in this chapter and chapter 212a called a "tax year", in
which business or operations were carried on in this state; the total miles of railway
routes which each of the persons doing an express business was entitled to operate under
contracts with railroad companies and the number of miles of such railway routes within
this state on the first day and on the last day of the tax year; the total miles of wires
operated by each of the persons conducting a telegraph or cable business or operating
a community antenna television system and the total miles of such wires operated within
this state on the first day and on the last day of the tax year. Secs. 12-256a and 12-256b. Definitions. Company rendering telecommunications service subject to taxes under sections 12-255b and 12-256; liable for personal
property tax related to service under section 12-255b; property tax collected by
state and distributed to towns as payment in lieu of taxes. Sections 12-256a and 12-
256b are repealed effective May 9, 1991, and applicable to taxable years of taxpayers
commencing on or after January 1, 1991. Sec. 12-256c. A portion of total tax payable with respect to telecommunications service rendered to be paid to the state and a portion thereof to be paid to
municipalities in which the taxpayer operates. Section 12-256c is repealed, effective
June 26, 1987, and applicable to taxes due April 1, 1988, from companies subject to tax
under section 12-256. Secs. 12-256d and 12-256e. Company subject to tax under sections 12-256 and
12-255b for same tax year may pay both taxes annually. One-third of total tax on
telecommunications service under sections 12-256 and 12-258 to be distributed
to municipalities as property tax relief. Sections 12-256d and 12-256e are repealed
effective May 9, 1991, and applicable to taxable years of taxpayers commencing on or
after January 1, 1991. Sec. 12-256f. Amortization of portion of tax on gross earnings from telecommunications service for 1989 tax year plus entire tax under section 12-256g authorized for rate-making purposes. With respect to the tax imposed under section 12-256
on gross earnings from regulated telecommunications service of any company rendering
such service, for the tax year of such company ending December 31, 1989, an amount
equal to two-thirds of such tax plus the entire amount of the tax imposed under section
12-256g of the general statutes, revision of 1958, revised to January 1, 1991, may be
amortized on the books of such company in equal amounts over a period of ten years
commencing in 1990 and such amortization shall be recognized by the Department of
Public Utility Control for rate-making purposes. Sec. 12-256g. Additional tax for 1989 tax year applicable to companies subject
to tax under this chapter for telecommunications service rendered. Section 12-
256g is repealed effective May 9, 1991, and applicable to taxable years of taxpayers
commencing on or after January 1, 1991. Sec. 12-257. Companies furnishing, leasing or operating railroad cars. Section
12-257 is repealed. Sec. 12-258. Apportionment of gross earnings. Rates of tax. Each person included in section 12-256 shall be taxed upon the amount of the gross earnings in each
tax year from the lines, routes, or lines, facilities, apparatus and auxiliary equipment
operated by it in this state, at the rates provided in this section. Gross earnings for any
tax year, for the purposes of assessment and taxation, shall be as follows: In the case of
a person carrying on the business wholly within the limits of this state, the entire amount
of the gross earnings subject to the tax imposed under section 12-256; in the case of a
person also carrying on the business outside of this state, a portion of the entire amount
of the gross earnings subject to the tax imposed under section 12-256 apportioned to
this state as follows: In the case of a person carrying on an express business on railroads,
such portion of the gross earnings of such person from the railway routes operated by
it as is represented by the ratio of the total number of miles of railway routes in this state
which such person was entitled to operate under contracts with railroad companies on
the first day and on the last day of such tax year to the total number of miles of such
railway routes within and without this state on said dates; in the case of a person conducting telegraph or cable business, such portion of the total gross earnings from the lines
operated by it as is represented by the ratio of the total number of miles of wires operated
by such person within this state on the first day and on the last day of such tax year to
the total number of miles of wires operated by such person both within and without this
state on said dates; in the case of a person operating a community antenna television
system, such portion of the total gross earnings from the lines, facilities, apparatus and
auxiliary equipment operated by it as is represented by the total number of miles of lines
operated by such person within this state on the first day and on the last day of such tax
year to the total number of miles of lines operated by such person both within and without
the state on said dates. The rates of tax on the gross earnings as determined in this section
shall be as follows: (1) Persons carrying on an express business, two per cent of such
gross earnings; (2) persons conducting a telegraph or cable business, four and one-half
per cent of such gross earnings; (3) persons operating a community antenna television
system, five per cent of such gross earnings, reduced by any assessments made pursuant
to section 16-49 which are attributable to the year in which such tax is assessed. Sec. 12-258a. Tax credit for expenditures for water pollution abatement facilities. Section 12-258a is repealed. Secs. 12-258b and 12-258c. Tax credit for expenditures for: Air pollution
abatement facilities; industrial waste treatment facilities. Sections 12-258b and 12-
258c are repealed, effective July 8, 1997, and applicable to income years commencing
on or after January 1, 1998. Sec. 12-258d. Tax credit for expenditures to establish day care facilities for
children of employees. Section 12-258d is repealed effective January 1, 1990, and
applicable to income years of corporations commencing on or after that date. Secs. 12-259 to 12-263. Tax computed on gross earnings. Commissioner to determine gross earnings and deductions. Assessment and due date of tax. Tax to be
in lieu of all other taxation; exemption of stocks and bonds. Sections 12-259 to 12-
263, inclusive, are repealed.
Sec. 12-256. Annual tax on gross earnings of each person conducting an express, telegraph
or cable business or operating a community antenna television system.
Secs. 12-256a and 12-256b. Definitions. Company rendering telecommunications service subject to taxes under sections 12-255b and 12-256; liable for personal property tax related
to service under section 12-255b; property tax collected by state and distributed to towns
as payment in lieu of taxes.
Sec. 12-256c. A portion of total tax payable with respect to telecommunications service
rendered to be paid to the state and a portion thereof to be paid to municipalities in
which the taxpayer operates.
Secs. 12-256d and 12-256e. Company subject to tax under sections 12-256 and 12-255b for
same tax year may pay both taxes annually. One-third of total tax on telecommunications
service under sections 12-256 and 12-258 to be distributed to municipalities as property
tax relief.
Sec. 12-256f. Amortization of portion of tax on gross earnings from telecommunications
service for 1989 tax year plus entire tax under section 12-256g authorized for rate-making
purposes.
Sec. 12-256g. Additional tax for 1989 tax year applicable to companies subject to tax under this chapter for telecommunications service rendered.
Sec. 12-257. Companies furnishing, leasing or operating railroad cars.
Sec. 12-258. Apportionment of gross earnings. Rates of tax.
Sec. 12-258a. Tax credit for expenditures for water pollution abatement facilities.
Secs. 12-258b and 12-258c. Tax credit for expenditures for: Air pollution abatement
facilities; industrial waste treatment facilities.
Sec. 12-258d. Tax credit for expenditures to establish day care facilities for children
of employees.
Secs. 12-259 to 12-263. Tax computed on gross earnings. Commissioner to determine gross
earnings and deductions. Assessment and due date of tax. Tax to be in lieu of all other
taxation; exemption of stocks and bonds.
(1949 Rev., S. 1942; 1961, P.A. 604, S. 10; 1963, P.A. 512; February, 1965, P.A. 169, S. 1; P.A. 77-614, S. 139, 610;
P.A. 85-304, S. 1, 4; P.A. 86-410, S. 20, 28; P.A. 89-251, S. 4, 203; P.A. 91-82, S. 1, 5.)
History: 1961 act clarified statutory language and provided for return to be on form prescribed or furnished by the
commissioner; 1963 act added deduction for reimbursements made to car companies for losses sustained; 1965 act included
community antenna television systems under provisions; P.A. 77-614 substituted commissioner of revenue services for
tax commissioner, effective January 1, 1979; P.A. 85-304 deleted all references to car companies leasing or operating
railroad cars upon railroads in the state, repealing the application of tax under chapter 211 to such companies, effective
June 5, 1985, and applicable to tax years of car companies commencing on or after January 1, 1985; P.A. 86-410 added
the definition of "regulated telecommunications service" and provided that each company rendering regulated telecommunications service for consideration shall pay an annual tax on gross earnings from (1) such service rendered in this state,
(2) subscriber line charges as required by the Federal Communications Commission and (3) access charges collected,
effective June 4, 1986, and applicable to tax years commencing on or after January 1, 1986; P.A. 89-251 added (1) Subsec.
(b) providing that tax under this section shall not apply to telecommunications service rendered on or after January 1, 1990,
and (2) Subsec. (c) providing that tax under this section for the tax year ending December 31, 1989, shall be due and
payable after July 1, 1989, and on or before April 1, 1990; P.A. 91-82 made certain changes required by the repeal of the
telecommunications service company tax and made other minor changes to clarify definitions, effective May 9, 1991, and
applicable to taxable years of taxpayers commencing on or after January 1, 1991.
See Secs. 12-30, 12-268d, 12-268e re returns of transportation and utility companies.
Cited. 134 C. 299.
(Return to TOC) (Return to Chapters) (Return to Titles)
(P.A. 86-410, S. 22, 23, 28; P.A. 91-82, S. 4, 5.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(P.A. 86-410, S. 27, 28; P.A. 87-415, S. 12, 13.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(P.A. 87-415, S. 10, 11, 13; P.A. 88-337, S. 1, 5; P.A. 91-82, S. 4, 5.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(P.A. 89-251, S. 8, 203; P.A. 91-82, S. 3, 5.)
History: P.A. 91-82 amended the reference to Sec. 12-256g, which was repealed by said act, effective May 9, 1991,
and applicable to taxable years of taxpayers commencing on or after January 1, 1991.
(Return to TOC) (Return to Chapters) (Return to Titles)
(P.A. 89-251, S. 195, 203; P.A. 90-230, S. 68, 101; P.A. 91-82, S. 4, 5.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 1944; 1961, P.A. 604, S. 11.)
See Sec. 12-256.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 1943; 1961, P.A. 604, S. 12; February, 1965, P.A. 169, S. 2; June, 1971, P.A. 8, S. 22; P.A. 81-255, S.
1, 37; P.A. 85-304, S. 2, 4; P.A. 86-410, S. 21, 28; P.A. 89-251, S. 5, 203; P.A. 91-82, S. 2, 5.)
History: 1961 act added reference to "tax year," conformed section to new chapter 212a, increased tax rate for telegraph,
cable and telephone companies from 3% to 4 1/2% and for telephone companies from 4% to 6%, and deleted provision
for deduction of real estate taxes; 1965 act included references to lines and auxiliary equipment, added provisions concerning
community antenna television systems and included such systems in six per cent tax rate; 1971 act changed tax rate for
telephone companies and community antenna television systems to eight per cent; P.A. 81-255 increased rate of tax from
eight per cent to nine per cent for telephone companies and community antenna television systems, effective July 1, 1981,
and applicable to tax years commencing on or after January 1, 1981; P.A. 85-304 deleted all references to railroad car
companies as part of the repeal of the tax imposed under chapter 211 with respect to such companies, effective June 5,
1985, and applicable to tax years of car companies commencing on or after January 1, 1985; P.A. 86-410 substituted
"regulated telecommunications service rendered in this state for consideration and any access charges collected by such
company" for "telephone exchanges" as the source of gross earnings subject to tax, and eliminated apportionment of gross
earnings of telephone companies based on the number of telephonic instruments within and without the state, effective
June 4, 1986, and applicable to tax years commencing on or after January 1, 1986; P.A. 89-251 added the provisions that
tax shall not be applicable to telecommunications companies on or after January 1, 1990, and that the rate of tax applicable
to community antenna television systems shall be reduced from nine per cent to five per cent of gross earnings on or after
January 1, 1990; P.A. 91-82 made certain changes required by the repeal of the telecommunications service company tax
and made other minor changes to clarify definitions, effective May 9, 1991, and applicable to taxable years of taxpayers
commencing on or after January 1, 1991.
See Sec. 12-268a re decrease or increase in apportionments.
Cited. 134 C. 299.
(Return to TOC) (Return to Chapters) (Return to Titles)
(1967, P.A. 57, S. 31; 1969, P.A. 291, S. 2.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(1967, P.A. 754, S. 21; 1969, P.A. 291, S. 1; 758, S. 18; 1971, P.A. 872, S. 35, 147; P.A. 97-295, S. 24, 25; P.A. 98-
262, S. 14, 22.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(P.A. 81-100, S. 1, 2; P.A. 82-469, S. 9, 11; P.A. 83-453, S. 2, 4; P.A. 88-289, S. 2, 4; P.A. 89-364, S. 6, 7.)
(Return to TOC) (Return to Chapters) (Return to Titles)
(1949 Rev., S. 1945−1949; 1961, P.A. 604, S. 13.)
See Secs. 12-268g, 12-268h, 12-268j.
(Return to TOC) (Return to Chapters) (Return to Titles)