Chapter

Sales and Use Taxes

Conn. Gen. Stat. § 12-406— Title
Conn. Gen. Stat. § 12-407— Definitions
Conn. Gen. Stat. § 12-407a— Basis for determining whether a telecommunications service is subject to tax under this chapter
Conn. Gen. Stat. § 12-407b— Basis for determining whether a transportation service is subject to tax under this chapter
Conn. Gen. Stat. § 12-407c— Treatment of certain persons as agents
Conn. Gen. Stat. § 12-407d— Tax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars
Conn. Gen. Stat. § 12-407e— Tax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars
Conn. Gen. Stat. § 12-408— The sales tax
Conn. Gen. Stat. § 12-408a— Payment of certain sales tax revenue for use at Bradley International Airport
Conn. Gen. Stat. § 12-408b— Recovery of sales tax from consumer related to certain sales of renewable energy systems or systems using cogeneration technology
Conn. Gen. Stat. § 12-408c— Refund of taxes for certain purchases in this state for sole use or consumption outside this state
Conn. Gen. Stat. § 12-408d— Disaggregation of information in returns of multitown retailers
Conn. Gen. Stat. § 12-408e— Marketplace facilitators and marketplace sellers. Tax collection and remittance
Conn. Gen. Stat. § 12-408f— Referrers. Notice requirements
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-408h— Short-term rental facilitators
Conn. Gen. Stat. § 12-409— Permits
Conn. Gen. Stat. § 12-409a— Direct payment permits
Conn. Gen. Stat. § 12-410— Presumptions and resale certificates
Conn. Gen. Stat. § 12-411— The use tax
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
Conn. Gen. Stat. § 12-411b— Collection of use tax by certain state contractors
Conn. Gen. Stat. § 12-412— Exemptions
Conn. Gen. Stat. § 12-412a— Exemption for certain equipment purchased for transfer to the state
Conn. Gen. Stat. § 12-412b— Regulations related to exemption for any article of clothing or footwear costing less than fifty dollars
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-412d— Refund of sales tax paid on repair or replacement parts sold exclusively for machinery in a manufacturing production process
Conn. Gen. Stat. § 12-412e— Exemption from sales tax for items purchased with federal food stamp coupons. Factors determining effective date thereof
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-412g— Calculation of sales tax on transfer of vehicles used in state's interest-free vanpool program
Conn. Gen. Stat. § 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
Conn. Gen. Stat. § 12-412i— Partial exemption for materials, tools, fuels, machinery and equipment used in manufacturing
Conn. Gen. Stat. § 12-412j— Exemption for value of core parts
Conn. Gen. Stat. § 12-412k— Exemption for residential weatherization products and compact fluorescent light bulbs
Conn. Gen. Stat. § 12-412l— l . Exemption for sales of products used to fulfill paving contracts
Conn. Gen. Stat. § 12-412m— Exemptions for beer and wine manufacturers and machinery used to manufacture beer and wine. Refund of taxes paid under chapter
Conn. Gen. Stat. § 12-413— Exemptions from use tax
Conn. Gen. Stat. § 12-413a— Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair
Conn. Gen. Stat. § 12-413b— Credit for capital resources provided to institutions of higher education for electronic commerce studies or work force development programs
Conn. Gen. Stat. § 12-414— Returns and payment
Conn. Gen. Stat. § 12-414a— Liability for wilful nonpayment of taxes collected
Conn. Gen. Stat. § 12-415— Deficiency assessment or reassessment
Conn. Gen. Stat. § 12-416— Estimate and assessment if no return made
Conn. Gen. Stat. § 12-416a— Sharing of certain information and tax revenue with municipal agencies
Conn. Gen. Stat. § 12-416b— Revenue sharing of certain tax revenue with revenue agencies of other states
Conn. Gen. Stat. § 12-417— Jeopardy assessment or reassessment
Conn. Gen. Stat. § 12-418— Written protest
Conn. Gen. Stat. § 12-419— Interest and penalties
Conn. Gen. Stat. § 12-419a— Sales tax liability subject to penalty or interest and which is outstanding on July 1, 1990
Conn. Gen. Stat. § 12-419b— Failure to file return when no tax is due
Conn. Gen. Stat. § 12-420— Collection of taxes. Delinquent taxes
Conn. Gen. Stat. § 12-420a— Managed compliance and audit agreements: Definitions
Conn. Gen. Stat. § 12-420b— Managed compliance agreements, generally
Conn. Gen. Stat. § 12-420c— Managed audit agreements
Conn. Gen. Stat. § 12-421— Hearing by commissioner
Conn. Gen. Stat. § 12-422— Appeal
Conn. Gen. Stat. § 12-423— Abatement of taxes
Conn. Gen. Stat. § 12-424— Payment on termination of business and successor's liability
Conn. Gen. Stat. § 12-425— Overpayments and refunds
Conn. Gen. Stat. § 12-425a— Time limit on claims for certain deficiency assessments or awards
Conn. Gen. Stat. § 12-426— Administration
Conn. Gen. Stat. § 12-426a— Penalty for failure to produce books, papers or records or to file information report
Conn. Gen. Stat. § 12-427— Disposition of proceeds
Conn. Gen. Stat. § 12-428— Wilful violations and corresponding penalties
Conn. Gen. Stat. § 12-428a— Sales suppression devices or phantom-ware. Penalty
Conn. Gen. Stat. § 12-429— Oaths and subpoenas
Conn. Gen. Stat. § 12-430— Miscellaneous provisions
Conn. Gen. Stat. § 12-430a— Determination of sales tax on certain construction equipment or machinery when such equipment or machinery is traded in on purchase
Conn. Gen. Stat. § 12-431— Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft
Conn. Gen. Stat. § 12-432— Use of proceeds
Conn. Gen. Stat. § 12-432a— Civil action by certain retailers prohibited
Conn. Gen. Stat. § 12-432b— Severability in application of sales and use tax to mail-order sales from outside Connecticut
Conn. Gen. Stat. § 12-432c— Tax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller