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- Section 12-407b - [Repealed]
- Section 12-407c - Treatment of certain persons as agents
- Section 12-407d - [Repealed]
- 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 12-408h - Short-term rental facilitators
- 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- Section 12-411a - [Repealed]
- Section 12-411b - Collection of use tax by certain state contractors
- Section 12-412 - Exemptions
- Section 12-412a - [Repealed]
- Section 12-412b - [Repealed]
- 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- Section 12-412d - [Repealed]
- Section 12-412e - [Repealed]
- Section 12-412f - [Repealed]
- 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 - [Repealed]
- Section 12-412l - Exemption for sales of products used to fulfill paving contracts
- Section 12-412m - Extension of tax exemption for beer manufacturers
- 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 - [Repealed]
- Section 12-424 - Payment on termination of business and successor's liability
- Section 12-425 - Overpayments and refunds
- Section 12-425a - [Repealed]
- 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 - [Repealed]
- 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