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U.S. State Codes
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Connecticut
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Title 12 - Taxation
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Chapter 219 - Sales and Use Taxes
Chapter 219 - Sales and Use Taxes
Section 12-406 - Title.
Section 12-407 - Definitions.
Section 12-407a - Basis for determining whether a telecommunications service is subject to tax under this chapter.
Section 12-407b - Basis for determining whether a transportation service is subject to tax under this chapter.
Section 12-407c - Treatment of certain persons as agents.
Section 12-407d - Tax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars.
Section 12-407e - Tax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars.
Section 12-408 - The sales tax.
Section 12-408a - Payment of certain sales tax revenue for use at Bradley International Airport.
Section 12-408b - Recovery of sales tax from consumer related to certain sales of renewable energy systems or systems using cogeneration technology.
Section 12-408c - Refund of taxes for certain purchases in this state for sole use or consumption outside this state.
Section 12-408d - Disaggregation of information in returns of multitown retailers.
Section 12-408e - Marketplace facilitators and marketplace sellers. Tax collection and remmittance.
Section 12-408f - Referrers. Notice requirements.
Section 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.
Section 12-409 - Permits.
Section 12-409a - Direct payment permits.
Section 12-410 - Presumptions and resale certificates.
Section 12-411 - The use tax.
Section 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.
Section 12-411b - Collection of use tax by certain state contractors.
Section 12-412 - *(See end of section for new subdivisions (122) and (123) and effective date.) Exemptions.
Section 12-412a - Exemption for certain equipment purchased for transfer to the state.
Section 12-412b - Regulations related to exemption for any article of clothing or footwear costing less than fifty dollars.
Section 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.
Section 12-412d - Refund of sales tax paid on repair or replacement parts sold exclusively for machinery in a manufacturing production process.
Section 12-412e - Exemption from sales tax for items purchased with federal food stamp coupons. Factors determining effective date thereof.
Section 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.
Section 12-412g - Calculation of sales tax on transfer of vehicles used in state's interest-free vanpool program.
Section 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.
Section 12-412i - Partial exemption for materials, tools, fuels, machinery and equipment used in manufacturing.
Section 12-412j - Exemption for value of core parts.
Section 12-412k - Exemption for residential weatherization products and compact fluorescent light bulbs.
Section 12-412l - Exemption for sales of products used to fulfill paving contracts.
Section 12-413 - Exemptions from use tax.
Section 12-413a - Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair.
Section 12-413b - Credit for capital resources provided to institutions of higher education for electronic commerce studies or work force development programs.
Section 12-414 - Returns and payment.
Section 12-414a - Liability for wilful nonpayment of taxes collected.
Section 12-415 - Deficiency assessments.
Section 12-416 - Assessments if no return made.
Section 12-416a - Sharing of certain information and tax revenue with municipal agencies.
Section 12-416b - Revenue sharing of certain tax revenue with revenue agencies of other states.
Section 12-417 - Jeopardy assessments.
Section 12-418 - Reassessments.
Section 12-419 - Interest and penalties.
Section 12-419a - Sales tax liability subject to penalty or interest and which is outstanding on July 1, 1990.
Section 12-419b - Failure to file return when no tax is due.
Section 12-420 - Collection of taxes. Delinquent taxes.
Section 12-420a - Managed compliance and audit agreements: Definitions.
Section 12-420b - Managed compliance agreements, generally.
Section 12-420c - Managed audit agreements.
Section 12-421 - Hearing by commissioner.
Section 12-422 - Appeal.
Section 12-423 - Abatement of taxes.
Section 12-424 - Payment on termination of business and successor's liability.
Section 12-425 - Overpayments and refunds.
Section 12-425a - Time limit on claims for certain deficiency assessments or awards.
Section 12-426 - Administration.
Section 12-426a - Penalty for failure to produce books, papers or records or to file information report.
Section 12-427 - Disposition of proceeds.
Section 12-428 - Wilful violations and corresponding penalties.
Section 12-428a - Sales suppression devices or phantom-ware. Penalty.
Section 12-429 - Oaths and subpoenas.
Section 12-430 - Miscellaneous provisions.
Section 12-430a - Determination of sales tax on certain construction equipment or machinery when such equipment or machinery is traded in on purchase.
Section 12-431 - Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft.
Section 12-432 - Use of proceeds.
Section 12-432a - Civil action by certain retailers prohibited.
Section 12-432b - Severability in application of sales and use tax to mail-order sales from outside Connecticut.
Section 12-432c - Tax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller.