Chapter 219. Sales and Use Taxes
Section
12-406Title.12-407Definitions.12-407aBasis for determining whether a telecommunications service is subject to tax under this chapter.12-407bBasis for determining whether a transportation service is subject to tax under this chapter.12-407cTreatment of certain persons as agents.12-407dTax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars.12-407eTax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars.12-408The sales tax.12-408aPayment of certain sales tax revenue for use at Bradley International Airport.12-408bRecovery of sales tax from consumer related to certain sales of renewable energy systems or systems using cogeneration technology.12-408cRefund of taxes for certain purchases in this state for sole use or consumption outside this state.12-408dDisaggregation of information in returns of multitown retailers.12-408eMarketplace facilitators and marketplace sellers. Tax collection and remittance.12-408fReferrers. Notice requirements.12-408gLimitation on marketplace facilitator and marketplace seller liability for taxable sales occurring on or after December 1, 2018, but on or before December 31, 2019.12-408hShort-term rental facilitators.12-409Permits.12-409aDirect payment permits.12-410Presumptions and resale certificates.12-411The use tax.12-411aConditional tax on out-of-state mail order companies for sales of merchandise shipped to purchasers in Connecticut. Circumstances under which tax will be implemented.12-411bCollection of use tax by certain state contractors.12-412Exemptions.12-412aExemption for certain equipment purchased for transfer to the state.12-412bRegulations related to exemption for any article of clothing or footwear costing less than fifty dollars.12-412cMobile 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.12-412dRefund of sales tax paid on repair or replacement parts sold exclusively for machinery in a manufacturing production process.12-412eExemption from sales tax for items purchased with federal food stamp coupons. Factors determining effective date thereof.12-412fExemption 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.12-412gCalculation of sales tax on transfer of vehicles used in state's interest-free vanpool program.12-412hExemption 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.12-412iPartial exemption for materials, tools, fuels, machinery and equipment used in manufacturing.12-412jExemption for value of core parts.12-412kExemption for residential weatherization products and compact fluorescent light bulbs.12-412lExemption for sales of products used to fulfill paving contracts.12-412mExemptions for beer and wine manufacturers and machinery used to manufacture beer and wine. Refund of taxes paid under chapter.12-413Exemptions from use tax.12-413aExemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair.12-413bCredit for capital resources provided to institutions of higher education for electronic commerce studies or work force development programs.12-414Returns and payment.12-414aLiability for wilful nonpayment of taxes collected.12-415Deficiency assessment or reassessment.12-416Estimate and assessment if no return made.12-416aSharing of certain information and tax revenue with municipal agencies.12-416bRevenue sharing of certain tax revenue with revenue agencies of other states.12-417Jeopardy assessment or reassessment.12-418Written protest.12-419Interest and penalties.12-419aSales tax liability subject to penalty or interest and which is outstanding on July 1, 1990.12-419bFailure to file return when no tax is due.12-420Collection of taxes. Delinquent taxes.12-420aManaged compliance and audit agreements: Definitions.12-420bManaged compliance agreements, generally.12-420cManaged audit agreements.12-421Hearing by commissioner.12-422Appeal.12-423Abatement of taxes.12-424Payment on termination of business and successor's liability.12-425Overpayments and refunds.12-425aTime limit on claims for certain deficiency assessments or awards.12-426Administration.12-426aPenalty for failure to produce books, papers or records or to file information report.12-427Disposition of proceeds.12-428Wilful violations and corresponding penalties.12-428aSales suppression devices or phantom-ware. Penalty.12-429Oaths and subpoenas.12-430Miscellaneous provisions.12-430aDetermination of sales tax on certain construction equipment or machinery when such equipment or machinery is traded in on purchase.12-431Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft.12-432Use of proceeds.12-432aCivil action by certain retailers prohibited.12-432bSeverability in application of sales and use tax to mail-order sales from outside Connecticut.12-432cTax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller.