Sales and Use Taxes Act

Sections covered

• Conn. Gen. Stat. § 12-406Title1 cite
• Conn. Gen. Stat. § 12-407Definitions6 cites
• Conn. Gen. Stat. § 12-407aBasis for determining whether a telecommunications service is subject to tax under this chapter
• Conn. Gen. Stat. § 12-407bBasis for determining whether a transportation service is subject to tax under this chapter
• Conn. Gen. Stat. § 12-407cTreatment of certain persons as agents
• Conn. Gen. Stat. § 12-407dTax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars
• Conn. Gen. Stat. § 12-407eTax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars
• Conn. Gen. Stat. § 12-408The sales tax5 cites
• Conn. Gen. Stat. § 12-408aPayment of certain sales tax revenue for use at Bradley International Airport
• Conn. Gen. Stat. § 12-408bRecovery of sales tax from consumer related to certain sales of renewable energy systems or systems using cogeneration technology
• Conn. Gen. Stat. § 12-408cRefund of taxes for certain purchases in this state for sole use or consumption outside this state
• Conn. Gen. Stat. § 12-408dDisaggregation of information in returns of multitown retailers
• Conn. Gen. Stat. § 12-408eMarketplace facilitators and marketplace sellers. Tax collection and remittance
• Conn. Gen. Stat. § 12-408fReferrers. Notice requirements
• Conn. Gen. Stat. § 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
• Conn. Gen. Stat. § 12-408hShort-term rental facilitators
• Conn. Gen. Stat. § 12-409Permits1 cite
• Conn. Gen. Stat. § 12-409aDirect payment permits
• Conn. Gen. Stat. § 12-410Presumptions and resale certificates3 cites
• Conn. Gen. Stat. § 12-411The use tax5 cites
• Conn. Gen. Stat. § 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
• Conn. Gen. Stat. § 12-411bCollection of use tax by certain state contractors
• Conn. Gen. Stat. § 12-412Exemptions
• Conn. Gen. Stat. § 12-412aExemption for certain equipment purchased for transfer to the state
• Conn. Gen. Stat. § 12-412bRegulations related to exemption for any article of clothing or footwear costing less than fifty dollars
• Conn. Gen. Stat. § 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
• Conn. Gen. Stat. § 12-412dRefund of sales tax paid on repair or replacement parts sold exclusively for machinery in a manufacturing production process
• Conn. Gen. Stat. § 12-412eExemption from sales tax for items purchased with federal food stamp coupons. Factors determining effective date thereof
• Conn. Gen. Stat. § 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
• Conn. Gen. Stat. § 12-412gCalculation of sales tax on transfer of vehicles used in state's interest-free vanpool program
• Conn. Gen. Stat. § 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
• Conn. Gen. Stat. § 12-412iPartial exemption for materials, tools, fuels, machinery and equipment used in manufacturing
• Conn. Gen. Stat. § 12-412jExemption for value of core parts
• Conn. Gen. Stat. § 12-412kExemption for residential weatherization products and compact fluorescent light bulbs
• Conn. Gen. Stat. § 12-412ll . Exemption for sales of products used to fulfill paving contracts
• Conn. Gen. Stat. § 12-412mExemptions for beer and wine manufacturers and machinery used to manufacture beer and wine. Refund of taxes paid under chapter
• Conn. Gen. Stat. § 12-413Exemptions from use tax
• Conn. Gen. Stat. § 12-413aExemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair
• Conn. Gen. Stat. § 12-413bCredit for capital resources provided to institutions of higher education for electronic commerce studies or work force development programs
• Conn. Gen. Stat. § 12-414Returns and payment1 cite
• Conn. Gen. Stat. § 12-414aLiability for wilful nonpayment of taxes collected2 cites
• Conn. Gen. Stat. § 12-415Deficiency assessment or reassessment1 cite
• Conn. Gen. Stat. § 12-416Estimate and assessment if no return made
• Conn. Gen. Stat. § 12-416aSharing of certain information and tax revenue with municipal agencies
• Conn. Gen. Stat. § 12-416bRevenue sharing of certain tax revenue with revenue agencies of other states
• Conn. Gen. Stat. § 12-417Jeopardy assessment or reassessment
• Conn. Gen. Stat. § 12-418Written protest
• Conn. Gen. Stat. § 12-419Interest and penalties
• Conn. Gen. Stat. § 12-419aSales tax liability subject to penalty or interest and which is outstanding on July 1, 1990
• Conn. Gen. Stat. § 12-419bFailure to file return when no tax is due
• Conn. Gen. Stat. § 12-420Collection of taxes. Delinquent taxes1 cite
• Conn. Gen. Stat. § 12-420aManaged compliance and audit agreements: Definitions
• Conn. Gen. Stat. § 12-420bManaged compliance agreements, generally
• Conn. Gen. Stat. § 12-420cManaged audit agreements
• Conn. Gen. Stat. § 12-421Hearing by commissioner
• Conn. Gen. Stat. § 12-422Appeal3 cites
• Conn. Gen. Stat. § 12-423Abatement of taxes
• Conn. Gen. Stat. § 12-424Payment on termination of business and successor's liability
• Conn. Gen. Stat. § 12-425Overpayments and refunds2 cites
• Conn. Gen. Stat. § 12-425aTime limit on claims for certain deficiency assessments or awards
• Conn. Gen. Stat. § 12-426Administration
• Conn. Gen. Stat. § 12-426aPenalty for failure to produce books, papers or records or to file information report
• Conn. Gen. Stat. § 12-427Disposition of proceeds
• Conn. Gen. Stat. § 12-428Wilful violations and corresponding penalties
• Conn. Gen. Stat. § 12-428aSales suppression devices or phantom-ware. Penalty
• Conn. Gen. Stat. § 12-429Oaths and subpoenas
• Conn. Gen. Stat. § 12-430Miscellaneous provisions
• Conn. Gen. Stat. § 12-430aDetermination of sales tax on certain construction equipment or machinery when such equipment or machinery is traded in on purchase
• Conn. Gen. Stat. § 12-431Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft1 cite
• Conn. Gen. Stat. § 12-432Use of proceeds
• Conn. Gen. Stat. § 12-432aCivil action by certain retailers prohibited
• Conn. Gen. Stat. § 12-432bSeverability in application of sales and use tax to mail-order sales from outside Connecticut
• Conn. Gen. Stat. § 12-432cTax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller