There is a newer version of the Connecticut General Statutes
2005 Connecticut Code - 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.
Disclaimer: These codes may not be the most recent version. Connecticut may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.