Connecticut Chapter 219 — Sales and Use Taxes (contains Secs. 12-406 to 12-432b)
- 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 three 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 multi-town retailers.
- 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. 12-413. 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. 12-427. Disposition of proceeds.
- Sec. 12-428. Wilful violations and corresponding penalties.
- 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 related to mail-order sales from outside Connecticut not allowed by retailer failing to comply with this chapter re such sales.
- Sec. 12-432b. Severability in application of sales and use tax to mail-order sales from outside Connecticut.