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Conn. Gen. Stat. § 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

Known as the Sales and Use Taxes Act

The act spans §§ 12–12 (73 sections).

(P.A. 88-188, S. 1, 2; P.A. 89-41, S. 5, 6.)

Section 12-411a is repealed effective July 1, 1989, and applicable to sales from outside the state to destinations in the state on or after that date.

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