Sales and Use Taxes
Section 12-406 - Sec. 12-406. Title.Section 12-407 - Sec. 12-407. Definitions.Section 12-407a - Sec. 12-407a. Basis for Determining Whether a Telecommunications Service Is Subject to Tax Under This Chapter.Section 12-407b - Sec. 12-407b. Basis for Determining Whether a Transportation Service Is Subject to Tax Under This Chapter.Section 12-407c - Sec. 12-407c. Treatment of Certain Persons as Agents.Section 12-407d - Sec. 12-407d. Tax Suspended for One Week in August for Sales of Clothing or Footwear of Less Than Three Hundred Dollars.Section 12-407e - Sec. 12-407e. Tax Suspended for One Week in August for Sales of Clothing or Footwear of Less Than One Hundred Dollars.Section 12-408 - Sec. 12-408. the Sales Tax.Section 12-408a - Sec. 12-408a. Payment of Certain Sales Tax Revenue for Use at Bradley International Airport.Section 12-408b - Sec. 12-408b. Recovery of Sales Tax From Consumer Related to Certain Sales of Renewable Energy Systems or Systems Using Cogeneration Technology.Section 12-408c - Sec. 12-408c. Refund of Taxes for Certain Purchases in This State for Sole Use or Consumption Outside This State.Section 12-408d - Sec. 12-408d. Disaggregation of Information in Returns of Multitown Retailers.Section 12-408e - Sec. 12-408e. Marketplace Facilitators and Marketplace Sellers. Tax Collection and Remittance.Section 12-408f - Sec. 12-408f. Referrers. Notice Requirements.Section 12-408g - 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.Section 12-408h - Sec. 12-408h. Short-term Rental Facilitators.Section 12-409 - Sec. 12-409. Permits.Section 12-409a - Sec. 12-409a. Direct Payment Permits.Section 12-410 - Sec. 12-410. Presumptions and Resale Certificates.Section 12-411 - Sec. 12-411. the Use Tax.Section 12-411a - 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.Section 12-411b - Sec. 12-411b. Collection of Use Tax by Certain State Contractors.Section 12-412 - Sec. 12-412. Exemptions.Section 12-412a - Sec. 12-412a. Exemption for Certain Equipment Purchased for Transfer to the State.Section 12-412b - Sec. 12-412b. Regulations Related to Exemption for Any Article of Clothing or Footwear Costing Less Than Fifty Dollars.Section 12-412c - 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.Section 12-412d - Sec. 12-412d. Refund of Sales Tax Paid on Repair or Replacement Parts Sold Exclusively for Machinery in a Manufacturing Production Process.Section 12-412e - Sec. 12-412e. Exemption From Sales Tax for Items Purchased With Federal Food Stamp Coupons. Factors Determining Effective Date Thereof.Section 12-412f - 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.Section 12-412g - Sec. 12-412g. Calculation of Sales Tax on Transfer of Vehicles Used in State's Interest-free Vanpool Program.Section 12-412h - 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.Section 12-412i - Sec. 12-412i. Partial Exemption for Materials, Tools, Fuels, Machinery and Equipment Used in Manufacturing.Section 12-412j - Sec. 12-412j. Exemption for Value of Core Parts.Section 12-412k - Sec. 12-412k. Exemption for Residential Weatherization Products and Compact Fluorescent Light Bulbs.Section 12-412l - Sec. 12-412l. Exemption for Sales of Products Used to Fulfill Paving Contracts.Section 12-412m - Sec. 12-412m. Exemptions for Beer and Wine Manufacturers and Machinery Used to Manufacture Beer and Wine. Refund of Taxes Paid Under Chapter.Section 12-413 - Sec. 12-413. Exemptions From Use Tax.Section 12-413a - Sec. 12-413a. Exemption From Use Tax for Vessels Brought Into the State Exclusively for Storage, Maintenance or Repair.Section 12-413b - Sec. 12-413b. Credit for Capital Resources Provided to Institutions of Higher Education for Electronic Commerce Studies or Work Force Development Programs.Section 12-414 - Sec. 12-414. Returns and Payment.Section 12-414a - Sec. 12-414a. Liability for Wilful Nonpayment of Taxes Collected.Section 12-415 - Sec. 12-415. Deficiency Assessment or Reassessment.Section 12-416 - Sec. 12-416. Estimate and Assessment If No Return Made.Section 12-416a - Sec. 12-416a. Sharing of Certain Information and Tax Revenue With Municipal Agencies.Section 12-416b - Sec. 12-416b. Revenue Sharing of Certain Tax Revenue With Revenue Agencies of Other States.Section 12-417 - Sec. 12-417. Jeopardy Assessment or Reassessment.Section 12-418 - Sec. 12-418. Written Protest.Section 12-419 - Sec. 12-419. Interest and Penalties.Section 12-419a - Sec. 12-419a. Sales Tax Liability Subject to Penalty or Interest and Which Is Outstanding on July 1, 1990.Section 12-419b - Sec. 12-419b. Failure to File Return When No Tax Is Due.Section 12-420 - Sec. 12-420. Collection of Taxes. Delinquent Taxes.Section 12-420a - Sec. 12-420a. Managed Compliance and Audit Agreements: Definitions.Section 12-420b - Sec. 12-420b. Managed Compliance Agreements, Generally.Section 12-420c - Sec. 12-420c. Managed Audit Agreements.Section 12-421 - Sec. 12-421. Hearing by Commissioner.Section 12-422 - Sec. 12-422. Appeal.Section 12-423 - Sec. 12-423. Abatement of Taxes.Section 12-424 - Sec. 12-424. Payment on Termination of Business and Successor's Liability.Section 12-425 - Sec. 12-425. Overpayments and Refunds.Section 12-425a - Sec. 12-425a. Time Limit on Claims for Certain Deficiency Assessments or Awards.Section 12-426 - Sec. 12-426. Administration.Section 12-426a - Sec. 12-426a. Penalty for Failure to Produce Books, Papers or Records or to File Information Report.Section 12-427 - Sec. 12-427. Disposition of Proceeds.Section 12-428 - Sec. 12-428. Wilful Violations and Corresponding Penalties.Section 12-428a - Sec. 12-428a. Sales Suppression Devices or Phantom-ware. Penalty.Section 12-429 - Sec. 12-429. Oaths and Subpoenas.Section 12-430 - Sec. 12-430. Miscellaneous Provisions.Section 12-430a - Sec. 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 - Sec. 12-431. Tax on Casual Sales of Motor Vehicles, Vessels, Snowmobiles and Aircraft.Section 12-432 - Sec. 12-432. Use of Proceeds.Section 12-432a - Sec. 12-432a. Civil Action by Certain Retailers Prohibited.Section 12-432b - Sec. 12-432b. Severability in Application of Sales and Use Tax to Mail-order Sales From Outside Connecticut.Section 12-432c - Sec. 12-432c. Tax Rate Amendments Contingent Upon Estimated Gross Tax Revenue in Cumulative Monthly Financial Statement Issued by Comptroller.