Sec. 12-256. Tax on gross earnings of express, telegraph or cable businesses,
community antenna television systems and satellite television businesses. (a) Each
person carrying on an express business on railroads, and each person conducting a telegraph or cable business 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, and
(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. 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 and the total miles of such wires operated within this state on the first day and
on the last day of the tax year.
(b) For purposes of this subsection, "quarterly period" means a period of three calendar months commencing on the first day of January, April, July or October and ending
on the last day of March, June, September or December, respectively. Each person
operating a community antenna television system under chapter 289 and each person
operating a business that provides one-way transmission to subscribers of video programming by satellite shall pay a quarterly tax upon the gross earnings from (1) the
lines, facilities, apparatus and auxiliary equipment in this state used for operating a
community antenna television system, or (2) the transmission to subscribers in this state
of video programming by satellite, as the case may be. No deduction shall be allowed
from such gross earnings for operations related to commissions, rebates or other payments, except such refunds as arise from errors or overcharges. On or before the last
day of the month next succeeding each quarterly period, each such person shall render
to the commissioner a return on forms prescribed or furnished by the commissioner,
signed by the person performing the duties of treasurer or an authorized agent or officer
of the system operated by such person, which return shall include information regarding
the name and location within this state of such system and the total amount of gross
earnings derived from such operations and such other facts as the commissioner may
require for the purpose of making any computation required by this chapter. This section
shall not affect returns and taxes due on April 1, 2003, under the provisions of this
section prior to February 28, 2003. For any tax due for the period September 1, 2003,
to January 1, 2004, in the case of any person operating a business that provides one-way transmission to subscribers of video programming by satellite, said period shall be
treated as a quarterly period for purposes of this subsection.
(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; P.A. 03-2, S. 54; June 30 Sp. Sess.
P.A. 03-1, S. 92.)
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; P.A. 03-2 designated existing provisions
as Subsec. (a), making technical changes therein, and added Subsec. (b) re quarterly payment of tax by community television
antenna systems, effective February 28, 2003, and applicable to calendar quarters commencing on or after January 1, 2003;
June 30 Sp. Sess. P.A. 03-1 amended Subsec. (b) to provide for tax on the gross earnings of satellite television businesses,
effective September 1, 2003, and applicable to quarterly periods commencing on and after that date.
See Secs. 12-30, 12-268d, 12-268e re returns of transportation and utility companies.
Cited. 134 C. 299.
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.
(P.A. 86-410, S. 22, 23, 28; P.A. 91-82, S. 4, 5.)
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.
(P.A. 86-410, S. 27, 28; P.A. 87-415, S. 12, 13.)
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.
(P.A. 87-415, S. 10, 11, 13; P.A. 88-337, S. 1, 5; P.A. 91-82, S. 4, 5.)
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. Section 12-256f is repealed, effective October 1, 2002.
(P.A. 89-251, S. 8, 203; P.A. 91-82, S. 3, 5; S.A. 02-12, S. 1.)
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.
(P.A. 89-251, S. 195, 203; P.A. 90-230, S. 68, 101; P.A. 91-82, S. 4, 5.)
Sec. 12-257. Companies furnishing, leasing or operating railroad cars. Section
12-257 is repealed.
(1949 Rev., S. 1944; 1961, P.A. 604, S. 11.)
See Sec. 12-256.
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 or quarterly period, as the case may be, from the lines, routes, or lines, facilities,
apparatus and auxiliary equipment operated by it in this state, or from the transmission
of video programming by satellite to this state, as the case may be, at the rates provided
in this section. Gross earnings for any tax year or quarterly period, 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 quarterly
period to the total number of miles of lines operated by such person both within and
without the state on said dates; in the case of a person operating a business that provides
one-way transmission to subscribers of video programming by satellite, such portion
of the total gross earnings from the transmission to subscribers in this state as is represented by the total number of subscribers served by such person within this state on the
first day and on the last day of such quarterly period to the total number of subscribers
served 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 and persons operating a
business that provides one-way transmission to subscribers of video programming by
satellite, 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.
(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; June 30 Sp. Sess. P.A. 03-1, S. 93.)
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; June 30 Sp. Sess. P.A. 03-1 provided for taxation of earnings of satellite television
businesses and added references to "quarterly period", effective September 1, 2003, and applicable to quarterly periods
commencing on and after that date.
See Sec. 12-268a re decrease or increase in apportionments.
Cited. 134 C. 299.
Sec. 12-258a. Tax credit for expenditures for water pollution abatement facilities. Section 12-258a is repealed.
(1967, P.A. 57, S. 31; 1969, P.A. 291, S. 2.)
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.
(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.)
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.
(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.)