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Conn. Gen. Stat. § 12-408d

Disaggregation of information in returns of multitown retailers

Known as the Sales and Use Taxes Act

The act spans §§ 12–12 (73 sections).

(May Sp

For calendar quarters commencing on or after July 1, 2004, any retailer with sales in more than one town in this state, for which sales such retailer files a return under this chapter, shall disaggregate the information in the return, in such form as may be prescribed by the Commissioner of Revenue Services, to indicate the town in which sales occurred for which tax was collected by such retailer and the amount of such tax collected, by town.

Official source: Connecticut General Assembly. Reproduced from public-domain Connecticut statutes; confirm against the official source for the current text. Not legal advice.