Connecticut General Statutes|Chapter 219 - Sales and Use Taxes

Sec. 12-406. Title.

Sec. 12-407. Definitions.

Sec. 12-407a. Basis for determining whether a telecommunications service is subject to tax under this chapter.

Sec. 12-407b. Basis for determining whether a transportation service is subject to tax under this chapter.

Sec. 12-407c. Treatment of certain persons as agents.

Sec. 12-407d. Tax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars.

Sec. 12-407e. Tax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars.

Sec. 12-408. The sales tax.

Sec. 12-408a. Payment of certain sales tax revenue for use at Bradley International Airport.

Sec. 12-408b. Recovery of sales tax from consumer related to certain sales of renewable energy systems or systems using cogeneration technology.

Sec. 12-408c. Refund of taxes for certain purchases in this state for sole use or consumption outside this state.

Sec. 12-408d. Disaggregation of information in returns of multitown retailers.

Sec. 12-408e. Marketplace facilitators and marketplace sellers. Tax collection and remittance.

Sec. 12-408f. Referrers. Notice requirements.

Sec. 12-408g. Limitation on marketplace facilitator and marketplace seller liability for taxable sales occurring on or after December 1, 2018, but on or before December 31, 2019.

Sec. 12-408h. Short-term rental facilitators.

Sec. 12-409. Permits.

Sec. 12-409a. Direct payment permits.

Sec. 12-410. Presumptions and resale certificates.

Sec. 12-411. The use tax.

Sec. 12-411a. Conditional tax on out-of-state mail order companies for sales of merchandise shipped to purchasers in Connecticut. Circumstances under which tax will be implemented.

Sec. 12-411b. Collection of use tax by certain state contractors.

Sec. 12-412. Exemptions.

Sec. 12-412a. Exemption for certain equipment purchased for transfer to the state.

Sec. 12-412b. Regulations related to exemption for any article of clothing or footwear costing less than fifty dollars.

Sec. 12-412c. Mobile manufactured home, modular or prefabricated home subject to sales tax when sold by manufacturer and subject to tax as a conveyance of realty when sold at its location in a mobile manufactured home park.

Sec. 12-412d. Refund of sales tax paid on repair or replacement parts sold exclusively for machinery in a manufacturing production process.

Sec. 12-412e. Exemption from sales tax for items purchased with federal food stamp coupons. Factors determining effective date thereof.

Sec. 12-412f. Exemption from sales tax for services rendered between parent companies and wholly-owned subsidiaries. Applicable to certain services prior to June 30, 1987. Provisions for refund of tax paid on such services.

Sec. 12-412g. Calculation of sales tax on transfer of vehicles used in state's interest-free vanpool program.

Sec. 12-412h. Exemption for gas, electricity and fuel for heating when sold for use in agricultural production, fabrication of a product or manufacturing. Burden of proving that sale is for an exempt purpose.

Sec. 12-412i. Partial exemption for materials, tools, fuels, machinery and equipment used in manufacturing.

Sec. 12-412j. Exemption for value of core parts.

Sec. 12-412k. Exemption for residential weatherization products and compact fluorescent light bulbs.

Sec. 12-412l. Exemption for sales of products used to fulfill paving contracts.

Sec. 12-413. Exemptions from use tax.

Sec. 12-413a. Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair.

Sec. 12-413b. Credit for capital resources provided to institutions of higher education for electronic commerce studies or work force development programs.

Sec. 12-414. Returns and payment.

Sec. 12-414a. Liability for wilful nonpayment of taxes collected.

Sec. 12-415. Deficiency assessments.

Sec. 12-416. Assessments if no return made.

Sec. 12-416a. Sharing of certain information and tax revenue with municipal agencies.

Sec. 12-416b. Revenue sharing of certain tax revenue with revenue agencies of other states.

Sec. 12-417. Jeopardy assessments.

Sec. 12-418. Reassessments.

Sec. 12-419. Interest and penalties.

Sec. 12-419a. Sales tax liability subject to penalty or interest and which is outstanding on July 1, 1990.

Sec. 12-419b. Failure to file return when no tax is due.

Sec. 12-420. Collection of taxes. Delinquent taxes.

Sec. 12-420a. Managed compliance and audit agreements: Definitions.

Sec. 12-420b. Managed compliance agreements, generally.

Sec. 12-420c. Managed audit agreements.

Sec. 12-421. Hearing by commissioner.

Sec. 12-422. Appeal.

Sec. 12-423. Abatement of taxes.

Sec. 12-424. Payment on termination of business and successor's liability.

Sec. 12-425. Overpayments and refunds.

Sec. 12-425a. Time limit on claims for certain deficiency assessments or awards.

Sec. 12-426. Administration.

Sec. 12-426a. Penalty for failure to produce books, papers or records or to file information report.

Sec. 12-427. Disposition of proceeds.

Sec. 12-428. Wilful violations and corresponding penalties.

Sec. 12-428a. Sales suppression devices or phantom-ware. Penalty.

Sec. 12-429. Oaths and subpoenas.

Sec. 12-430. Miscellaneous provisions.

Sec. 12-430a. Determination of sales tax on certain construction equipment or machinery when such equipment or machinery is traded in on purchase.

Sec. 12-431. Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft.

Sec. 12-432. Use of proceeds.

Sec. 12-432a. Civil action by certain retailers prohibited.

Sec. 12-432b. Severability in application of sales and use tax to mail-order sales from outside Connecticut.

Sec. 12-432c. Tax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller.