DRS: SN 2003(14), 2003 Legislation Affecting the Solid Waste Assessment

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 
 
SN 2003(14)
 
2003 Legislation Affecting the Solid Waste Assessment
 

 

Purpose: This Special Notice discusses 2003 legislation increasing the solid waste assessment.

 


Effective Date: August 20, 2003, and applicable to calendar quarters commencing on or after October 1, 2003.

 


Statutory Authority: Conn. Gen. Stat. 22a-232(a), as amended by 2003 Conn. Pub. Acts 6, 153 (June 30 Spec. Sess.).

 


Tax Rate Increased: Conn. Gen. Stat. 22a-232 requires each owner of a resources recovery facility to pay a solid waste assessment to the Department of Revenue Services (DRS) on each ton of solid waste processed at the facility.  For calendar quarters commencing on or after October 1, 2003, the tax rate increases to $1.50 per ton of solid waste processed at a resources recovery facility.  For prior calendar quarters, the tax rate had been $1.00 per ton of solid waste processed at such a facility.

 


Tax Return to Be Revised:  All owners of resources recovery facilities will be mailed a revised Form OP-271, Connecticut Solid Waste Assessment Return, reflecting the changes described in this Special Notice.

 


Effect on Other Documents: None affected.

 


Effect of This Document: A Special Notice announces a new policy or practice in response to changes in State or federal laws or regulations or to judicial decisions.  A Special Notice indicates an informal interpretation of Connecticut tax law by DRS. 

 


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

  • 1-800-382-9463 (in-state), or
  • 860-297-5962 (from anywhere)

TTY, TDD, and Text Telephone users only may transmit inquiries 24 hours a day by calling 860-297-4911.


Forms and Publications: Forms and publications are available all day, seven days a week:

  • Internet: Preview and download forms and publications from the DRS Web site: www.ct.gov/drs 
  • Telephone: Call 860-297-4753 (from anywhere), or 1-800-382-9463 (in-state) and select Option 2 from a touch-tone phone.

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

  • For business returns: Use Fast-File to electronically file sales and use taxes, business use tax, room occupancy tax, or withholding tax returns over the internet or telephone.  Visit the DRS Web site at: www.ct.gov/drs and click on Business Taxes Fast File Program
  • For resident income tax returns: Use WebFile to file personal income tax returns over the Internet. Visit the DRS Web site at: www.ct.gov/drs and click on Income Tax Web Filing.

SN 2003(14)
Solid Waste Assessment
Issued:  09/10/2003