Connecticut Administrative Code

Regulations of Connecticut State AgenciesSec. 12-426-1. Resale certificates(a) The burden of proving that the sale, lease or rental of tangible personal property pursuant to Regulation 12-426-25 or a sale of a service taxable pursuant to Regulations 12-426-26 and 12-426-27 is not…

Regulations of Connecticut State AgenciesSec. 12-426-13. Medicines by prescriptionThe gross receipts from the sale, and the storage, use or other consumption in this state of medicine by prescription only shall be exempt from the Sales and Use Tax. \"Medicine by prescription\" me…

Regulations of Connecticut State AgenciesSec. 12-426-14. Oxygen, blood, artificial devices and aids, crutches and wheelchairsThe tax does not apply to sales, lease, use or storage of:(1) Oxygen, blood or blood plasma for medical use and any equipment used in support of or to supp…

Regulations of Connecticut State AgenciesSec. 12-426-16a. Sales of or transfers of title to motor vehicles, snowmobiles, vessels and airplanes(a) General Rule.(1) Unless specifically exempted, any transfer of title to or sale of a motor vehicle, snowmobile or vessel is subject to…

Regulations of Connecticut State AgenciesSec. 12-426-17. Casual or isolated sales(a) Since the tax is predicated upon a sale made by a person engaged in the business of making sales at retail, certain sales which are not sufficient in number, scope and character to constitute an …

Regulations of Connecticut State AgenciesSec. 12-426-18. Contractors and subcontractors(a) Definitions. For purposes of this section, unless the context otherwise requires: (1) \"Contractor\" means both contractors and subcontractors and, among others, building, electrical, plumb…

Regulations of Connecticut State AgenciesSec. 12-426-19. Textile finishers and dyers(a) The tax does not apply to sales of dyestuffs, finishing materials and the following chemicals to textile printers, dyers, finishers, materials and bleachers. The following chemicals are a nece…

Regulations of Connecticut State AgenciesSec. 12-426-2. Barbers, beauty shop operators, bootblacks, launderers and cleanersBarbers, beauty shop operators, bootblacks, launderers and cleaners are the consumers of the supplies and other property used in performing their services. T…

Regulations of Connecticut State AgenciesSec. 12-426-20. Printing and related industries(a) Charges for printing, imprinting, engraving, multigraphing, mimeographing and similar operations for consumers are subject to tax whether or not the paper and other materials are furnished…

Regulations of Connecticut State AgenciesSec. 12-426-21. Taxes(a) The Sales and Use Tax does not apply to the Connecticut Cabaret Tax imposed on all amounts paid for refreshment, service or merchandise, at any roof garden, cabaret or other similar place furnishing a public perfor…

Regulations of Connecticut State AgenciesSec. 12-426-22. Collection of use tax by out-of-state retailers(a) Out-of-state retailers engaged in business in this state and making out-of-state sales or leases of tangible personal property for use, storage and other consumption in thi…

Regulations of Connecticut State AgenciesSec. 12-426-24. Annual tax returns for certain sellersEvery seller whose total liability for sales and use taxes for the twelve-month period ended on the preceding September thirtieth was less than one thousand dollars may, subject to the …

Regulations of Connecticut State AgenciesSec. 12-426-25. Leasing and rental of tangible personal property(a) General rule. The rental or leasing of tangible personal property for a consideration in this state is a sale and is subject to the tax. The lessor is a retailer who must …

Regulations of Connecticut State AgenciesSec. 12-426-27. Enumerated services(a) The rendering of the following enumerated services for a consideration, defined in subsection (b) of this regulation, in this state on or after July 1, 1975, shall be a sale and subject to the sales t…

Regulations of Connecticut State AgenciesSec. 12-426-29. Exemption of food products for human consumption; Tax-ability of meals sold by eating establishments or caterers(a) General Statement.Section 12-412 (13) of the Connecticut General Statutes exempts the sale of food products…

Regulations of Connecticut State AgenciesSec. 12-426-30. Clothing and footwear(a) In general. The sale at retail of tangible personal property within this state is subject to the sales tax imposed under chapter 219 (Sales and Use Tax Act). The storage, consumption or other use wi…

Regulations of Connecticut State AgenciesSec. 12-426-4. FloristsThe tax applies to amounts charged by a florist to his customers for delivery of flowers, wreaths, etc., to points within Connecticut, even though he instructs another florist to make such delivery, but in this case …

Regulations of Connecticut State AgenciesSec. 12-426-5a. Funeral establishments(a) In general. The sale of tangible personal property within this state is subject to the sales tax imposed under chapter 219 (Sales and Use Tax Act). Subsection (55) of section 12-412 of the Connecti…

Regulations of Connecticut State AgenciesSec. 12-431(b)-1. Presumed total purchase price of motor vehicle purchased other than from motor vehicle dealer(a) In general. Section 12-431 (b) of the general statutes requires the commissioner of revenue services to adopt, by regulation…

Regulations of Connecticut State AgenciesSec. 12-449-10a. Schedules(a) Each distributor shall file with the return required under section 12-437 of the general statutes the schedules furnished and prescribed by the commissioner and setting forth the information required by subsec…

Regulations of Connecticut State AgenciesSec. 12-449-11a. Records(a) Each licensed distributor shall keep complete and accurate records of all purchases, returns, sales and exchanges of alcoholic beverages, and such additional records as will substantiate the entries made on the …

Regulations of Connecticut State AgenciesSec. 12-449-3a. Withdrawal from customs bonded warehouse(a) Each licensed distributor withdrawing alcoholic beverages from a customs bonded warehouse shall file in triplicate a customs withdrawal certificate prescribed by the commissioner.…

Regulations of Connecticut State AgenciesSec. 12-449-5a. Reports by customs bonded warehousemen(a) Each customs bonded warehouseman shall, on a form prescribed by the commissioner, report on or before the close of each month on the inventory of such warehouse and changes therein …

Regulations of Connecticut State AgenciesSec. 12-449-6a. Importation of alcoholic beverages for personal consumption(a) Each individual seeking, to the extent allowable under section 12-436 of the general statutes, to import alcoholic beverages from within the territorial limits …

Regulations of Connecticut State AgenciesSec. 12-449-7a. Notice of additional reciprocal taxes(a) On or before January first of each year or, in the discretion of the commissioner, at more frequent intervals, the commissioner shall notify each distributor of each additional recip…

Regulations of Connecticut State AgenciesSec. 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 alco…

Regulations of Connecticut State AgenciesSec. 12-449-9a. Sales of alcoholic beverages(a) Sales of alcoholic beverages mean and include sales of warehouse receipts for alcoholic beverages, the delivery of which receipts passes title to such beverages to the purchaser of such recei…

Regulations of Connecticut State AgenciesSec. 12-455a-1. Computation of tax on motor vehicle fuels in gaseous form(a) Definitions. As used in this section of the Regulations of Connecticut State Agencies: (1) \"British Thermal Unit\" (Btu) means an amount of heat required to rais…

Regulations of Connecticut State AgenciesSec. 12-480-1a. Claims for credit(a) The credit otherwise allowable to a motor carrier (the claimant) under section 12-480 and this section by reason of the purported payment by the claimant of the tax imposed under chapter 221 (the motor …

Regulations of Connecticut State AgenciesSec. 12-480-2a. Claims for refund(a) The refund otherwise allowable to a motor carrier (the claimant) under section 12-480 and this section by reason of the purported payment by the claimant of a tax similar to that imposed under chapter 2…

Regulations of Connecticut State AgenciesSec. 12-484-1. Annual affidavit by carrier exclusively operating within this state(a) Except as otherwise provided in this subsection, each motor carrier, the operations of which are exclusively within this state shall file the quarterly r…

Regulations of Connecticut State AgenciesSec. 12-493-1. School busAs the term is used in section 12-493 of the Connecticut General Statutes, \"school bus\" means any motor bus painted, constructed, equipped and registered as a school bus, as the term is defined in section 14-275 …

Regulations of Connecticut State AgenciesSec. 12-494-1. Definitions(a) \"Full purchase price\" means money and the fair market value of consideration other than money paid or transferred, directly or indirectly, to the transferor, whether or not expressed in the deed, instrument …

Regulations of Connecticut State AgenciesSec. 12-494-2. Illustrations(a) Conveyances which are subject to tax. The following are examples of conveyances which are subject to the tax: (1) A conveyance of realty in exchange for property other than realty. For the measure of the tax…

Regulations of Connecticut State Agencies(See Secs. 12-568 and 12-569.)

Regulations of Connecticut State AgenciesSec. 12-562-10a. Computation of timeComputation of any period of time referred to in Sections 12-562-1a through 12-562-19a, inclusive, of the Regulations of Connecticut State Agencies, begins with the first day following that on which the …

Regulations of Connecticut State AgenciesSec. 12-562-11a. Extension of timeExcept where statutorily mandated, the board, the executive director or any presiding officer may extend the time limit prescribed or allowed by Sections 12-562-1a through 12-562-19a, inclusive, of the Reg…

Regulations of Connecticut State AgenciesSec. 12-562-12a. Effect of filing(a) Obligation to comply. The filing with the board or division of any application, petition, complaint, request for declaratory ruling, or any other filing of any nature whatsoever shall not relieve any pe…

Regulations of Connecticut State AgenciesSec. 12-562-13a. Consolidation of proceedingsTwo or more proceedings involving related questions of law or fact may be consolidated at the direction of the board, executive director or any presiding officer. (Effective October 24, 1986; Am…

Regulations of Connecticut State AgenciesSec. 12-562-14a. Ex parte communication(a) Board member prohibition. No board member shall engage in any oral ex parte communications with any representative, agent, officer or employee of any business organization regulated under Chapter …

Regulations of Connecticut State AgenciesSec. 12-562-15a. Date of filingAll orders, decisions, findings of fact, correspondence, motions, petitions, applications, and any other documents governed by Sections 12-562-1a through 12-562-19a, inclusive, of the Regulations of Connectic…

Regulations of Connecticut State AgenciesSec. 12-562-17a. SignaturesEvery application, notice, motion, petition, brief, and memorandum shall be signed by the filing person or by the filing person's attorney. (Effective October 24, 1986; Amended June 4, 1999)

Regulations of Connecticut State AgenciesSec. 12-562-18a. Formal requirements as to documents and other papers filed in proceedings(a) Copies. Except for routine correspondence and inquiries by the public, and as may be otherwise required by Sections 12-562-1a through 12-562-19a,…

Regulations of Connecticut State AgenciesSec. 12-562-19a. Service(a) General rule. Service of all documents and other papers filed in all contested cases, including but not limited to motions, petitions, applications, notices, briefs, and exhibits shall be by personal delivery, f…

Regulations of Connecticut State AgenciesSec. 12-562-1a. DefinitionsThe definitions provided by Section 4-166 C.G.S., shall govern the interpretation and application of Sections 12-562-1a through 12-562-19a, inclusive, of the Regulations of Connecticut State Agencies. In addition…

Regulations of Connecticut State AgenciesSec. 12-562-20a. Designation of partiesIn issuing the notice of hearing the board or the division, as the case may be, will designate as parties those persons known to them whose legal rights, duties or privileges are being determined in t…

Regulations of Connecticut State AgenciesSec. 12-562-21a. Application to be designated a party(a) Filing of petition. Any other person that proposes to be designated or admitted as a party to any proceeding, as defined by Section 4-166 (8), C.G.S., shall file a written petition t…