Section 12-449-8a - Purchases of exempt alcohol(a) Each person purchasing from a licensed distributor ethyl alcohol used or intended for use for the purposes described in section 12-453 of the general statutes, the purchase of which ethyl alcohol is exempt from tax pursuant to section 12-453 of the general statutes, shall file in triplicate an application, which is prescribed by the commissioner, for permission to purchase ethyl alcohol without payment of the tax imposed under chapter 220. The application shall be furnished by the Department of Revenue Services, Audit Division, Excise Tax Subdivision. If the application is approved, two copies will be returned to the applicant which shall forward one copy to the distributor and shall keep the other copy with its records.(b) Each person purchasing from a licensed distributor wine or distilled liquor used for the purposes described in section 12-453 of the general statutes or section 12-449-9a(c), the purchase of which wine or distilled liquor is exempt from tax pursuant to section 12-453 of the general statutes or section 12-449-9a(c), shall file in triplicate an application, which is prescribed by the commissioner, for permission to purchase wine or distilled liquor without payment of the tax imposed under chapter 220. The application shall be furnished by the Department of Revenue Services, Audit Division, Excise Tax Subdivision. If the application is approved, two copies will be returned to the applicant which shall forward one copy to the distributor and shall keep the other copy with its records.(c) Each person purchasing ethyl alcohol from a person other than a licensed distributor, the purchase of which ethyl alcohol is exempt from tax pursuant to section 12-453 of the general statutes, shall file in quadruplicate an application, which is prescribed by the commissioner, for permission to purchase ethyl alcohol without payment of the tax imposed under chapter 220. The application shall be furnished by the Department of Revenue Services, Audit Division, Excise Tax Subdivision. If the application is approved, two copies will be returned to the applicant (one copy to be kept with its records and one copy to be issued to the person other than a licensed distributor) and one copy will be furnished to the Department of Revenue Services, Audit Division, Excise Tax Subdivision.(d) Each person purchasing wine or distilled liquor from a person other than a licensed distributor, the purchase of which wine or distilled liquor is exempt from tax pursuant to section 12-453 of the general statutes or section 12-449-9a(c), shall file in quadruplicate an application, which is prescribed by the commissioner, for permission to purchase wine or distilled liquor without payment of the tax imposed under chapter 220. The application shall be furnished by the Department of Revenue Services, Audit Division, Excise Tax Subdivision. If the application is approved, two copies will be returned to the applicant (one copy to be kept with its records and one copy to be issued to the person other than a licensed distributor) and one copy will be furnished to the Department of Revenue Services, Audit Division, Excise Tax Subdivision.(e) This section is prescribed pursuant to section 12-449 of the general statutes for purposes of section 12-453 of the general statutes.Conn. Agencies Regs. § 12-449-8a
Effective December 26, 1985; Amended April 11, 2006