Public-domain · open source
OpenJurist

Conn. Gen. Stat. § 12-432b

Severability in application of sales and use tax to mail-order sales from outside Connecticut

Known as the Sales and Use Taxes Act

The act spans §§ 12–12 (73 sections).

(P.A. 89-41, S. 4, 6; P.A. 90-295, S. 3, 5; P.A. 02-103, S. 25.) History: P.A. 89-41 effective July 1, 1989, and applicable to sales from outside this state to destinations in t…

If any section, subsection, part, clause or phrase in subdivisions (12) and (15) of subsection (a) of section 12-407 and section 12-432a is for any reason held to be invalid or unconstitutional, any section, subsection, part, clause or phrase in said subdivisions (12) and (15) of subsection (a) of section 12-407 and section 12-432a not held to be invalid or unconstitutional shall not be affected and shall remain in full force and effect.

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