PocketLaw | Connecticut General Statutes | Sales and Use Taxes

Sales and Use Taxes

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Title.

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.

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 remittance.

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
12-408h

Short-term rental facilitators.

Permits.

Section
12-409a

Direct payment permits.

Presumptions and resale certificates.

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.

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.

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.

Returns and payment.

Section
12-414a

Liability for wilful nonpayment of taxes collected.

Deficiency assessments.

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.

Jeopardy assessments.

Reassessments.

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.

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.

Hearing by commissioner.

Appeal.

Abatement of taxes.

Payment on termination of business and successor's liability.

Overpayments and refunds.

Section
12-425a

Time limit on claims for certain deficiency assessments or awards.

Administration.

Section
12-426a

Penalty for failure to produce books, papers or records or to file information report.

Disposition of proceeds.

Wilful violations and corresponding penalties.

Section
12-428a

Sales suppression devices or phantom-ware. Penalty.

Oaths and subpoenas.

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.

Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft.

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.