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2019 Connecticut General Statutes
Title 12 - Taxation
Chapter 219* - Sales and Use Taxes
- Section 12-406 - Title.
- Section 12-407 - Definitions.
- Section 12-407a - Basis for determining whether a telecommunications service is subject to tax under this chapter.
- Section 12-407b - Basis for determining whether a transportation service is subject to tax under this chapter.
- Section 12-407c - Treatment of certain persons as agents.
- Section 12-407d - Tax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars.
- Section 12-407e - Tax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars.
- Section 12-408 - The sales tax.
- Section 12-408a - Payment of certain sales tax revenue for use at Bradley International Airport.
- Section 12-408b - Recovery of sales tax from consumer related to certain sales of renewable energy systems or systems using cogeneration technology.
- Section 12-408c - Refund of taxes for certain purchases in this state for sole use or consumption outside this state.
- Section 12-408d - Disaggregation of information in returns of multitown retailers.
- Section 12-408e - Marketplace facilitators and marketplace sellers. Tax collection and remmittance.
- Section 12-408f - Referrers. Notice requirements.
- Section 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.
- Section 12-409 - Permits.
- Section 12-409a - Direct payment permits.
- Section 12-410 - Presumptions and resale certificates.
- Section 12-411 - The use tax.
- Section 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.
- Section 12-411b - Collection of use tax by certain state contractors.
- Section 12-412 - *(See end of section for new subdivisions (122) and (123) and effective date.) Exemptions.
- Section 12-412a - Exemption for certain equipment purchased for transfer to the state.
- Section 12-412b - Regulations related to exemption for any article of clothing or footwear costing less than fifty dollars.
- Section 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.
- Section 12-412d - Refund of sales tax paid on repair or replacement parts sold exclusively for machinery in a manufacturing production process.
- Section 12-412e - Exemption from sales tax for items purchased with federal food stamp coupons. Factors determining effective date thereof.
- Section 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.
- Section 12-412g - Calculation of sales tax on transfer of vehicles used in state's interest-free vanpool program.
- Section 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.
- Section 12-412i - Partial exemption for materials, tools, fuels, machinery and equipment used in manufacturing.
- Section 12-412j - Exemption for value of core parts.
- Section 12-412k - Exemption for residential weatherization products and compact fluorescent light bulbs.
- Section 12-412l - Exemption for sales of products used to fulfill paving contracts.
- Section 12-413 - Exemptions from use tax.
- Section 12-413a - Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair.
- Section 12-413b - Credit for capital resources provided to institutions of higher education for electronic commerce studies or work force development programs.
- Section 12-414 - Returns and payment.
- Section 12-414a - Liability for wilful nonpayment of taxes collected.
- Section 12-415 - Deficiency assessments.
- Section 12-416 - Assessments if no return made.
- Section 12-416a - Sharing of certain information and tax revenue with municipal agencies.
- Section 12-416b - Revenue sharing of certain tax revenue with revenue agencies of other states.
- Section 12-417 - Jeopardy assessments.
- Section 12-418 - Reassessments.
- Section 12-419 - Interest and penalties.
- Section 12-419a - Sales tax liability subject to penalty or interest and which is outstanding on July 1, 1990.
- Section 12-419b - Failure to file return when no tax is due.
- Section 12-420 - Collection of taxes. Delinquent taxes.
- Section 12-420a - Managed compliance and audit agreements: Definitions.
- Section 12-420b - Managed compliance agreements, generally.
- Section 12-420c - Managed audit agreements.
- Section 12-421 - Hearing by commissioner.
- Section 12-422 - Appeal.
- Section 12-423 - Abatement of taxes.
- Section 12-424 - Payment on termination of business and successor's liability.
- Section 12-425 - Overpayments and refunds.
- Section 12-425a - Time limit on claims for certain deficiency assessments or awards.
- Section 12-426 - Administration.
- Section 12-426a - Penalty for failure to produce books, papers or records or to file information report.
- Section 12-427 - Disposition of proceeds.
- Section 12-428 - Wilful violations and corresponding penalties.
- Section 12-428a - Sales suppression devices or phantom-ware. Penalty.
- Section 12-429 - Oaths and subpoenas.
- Section 12-430 - Miscellaneous provisions.
- Section 12-430a - Determination of sales tax on certain construction equipment or machinery when such equipment or machinery is traded in on purchase.
- Section 12-431 - Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft.
- Section 12-432 - Use of proceeds.
- Section 12-432a - Civil action by certain retailers prohibited.
- Section 12-432b - Severability in application of sales and use tax to mail-order sales from outside Connecticut.
- Section 12-432c - Tax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller.
*Distinction between sales and use tax. 145 C. 161; 158 C. 236. Cited. 174 C. 51; 176 C. 204; 202 C. 412; 204 C. 137; 210 C. 567; 211 C. 246. Authority of state to impose sales and use tax liability on out-of-state seller discussed. 217 C. 220. Cited. 220 C. 749; 221 C. 751; 228 C. 375; 231 C. 315; 238 C. 571; 240 C. 531.
Payment by lessees of personal property taxes under reimbursement arrangements constitute part of total amount of payment received for rental of personal property and are subject to the sales tax. 2 CA 303. Cited. 24 CA 72; 35 CA 72.
Manufacturing corporation which acquired materials for use in production for U.S. government, some of which were not used in the finished product, held liable to tax on so much of the materials purchased as to which proof of resale could not be furnished. 18 CS 274. Cited. 28 CS 48; 43 CS 253.
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