Connecticut Administrative Code

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. 12-426-3. (Repealed) Repealed March 5, 2003. AUTHORITY: Conn. Gen. Stat. § 12-426

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. 12-426-5. (Repealed) Repealed July 28, 1987. AUTHORITY: Conn. Gen. Stat. § 12-426

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. 12-426-6. Circulating libraries (Repealed) Repealed June 11, 2014.(Effective April 7, 1980; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014) AUTHORITY: Conn. Gen. Stat. § 12-426

Regulations of Connecticut State AgenciesSec. 12-426-7—12-426-8. (Repealed) Repealed March 5, 2003. AUTHORITY: Conn. Gen. Stat. § 12-426

Regulations of Connecticut State AgenciesSec. 12-426-9. (Repealed) Repealed April 4, 1972. AUTHORITY: Conn. Gen. Stat. § 12-426

Regulations of Connecticut State AgenciesSec. 12-430(7)-1. Nonresident contractors (Repealed) Repealed June 11, 2014.(Effective April 23, 1991; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014)

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. 12-449-12a. Inventories (Repealed) Repealed June 11, 2014.(Effective December 26, 1985; Amended April 11, 2006; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014) AUTHORITY: Conn. Gen. Sta…

Regulations of Connecticut State AgenciesSec. 12-449-1a—12-449-2a. (Repealed) Repealed April 11, 2006. AUTHORITY: Conn. Gen. Stat. § 12-449

Regulations of Connecticut State AgenciesSec. 12-449-1—12-449-17. (Repealed) Repealed December 26, 1985. AUTHORITY: Conn. Gen. Stat. § 12-449

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. 12-449-4a. Withdrawal from internal revenue bonded warehouse (Repealed) Repealed June 11, 2014.(Effective December 26, 1985; Amended April 11, 2006; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (Jun…

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. 12-455-1. (Repealed) Repealed December 18, 1980. AUTHORITY: Conn. Gen. Stat. § 12-455

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. 12-480-1. (Repealed) Repealed July 29, 1985. AUTHORITY: Conn. Gen. Stat. § 12-480

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. 12-480-2. (Repealed) Repealed July 29, 1985. AUTHORITY: Conn. Gen. Stat. § 12-480

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. 12-484-2—12-484-6. (Repealed) Repealed April 11, 2006. AUTHORITY: Conn. Gen. Stat. § 12-484

Regulations of Connecticut State AgenciesSec. 12-487-1. (Repealed) Repealed July 29, 1985. AUTHORITY: Conn. Gen. Stat. § 12-487

Regulations of Connecticut State AgenciesSec. 12-487-1a. (Repealed) Repealed April 11, 2006. AUTHORITY: Conn. Gen. Stat. § 12-487

Regulations of Connecticut State AgenciesSec. 12-487-2. (Repealed) Repealed April 6, 2000. AUTHORITY: Conn. Gen. Stat. § 12-487

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 AgenciesSec. 12-494-3. Returns (Repealed) Repealed June 11, 2014.(Effective August 24, 1987; Repealed June 11, 2014)Notes: For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11, 2014) AUTHORITY: Conn. Gen. Stat. § 12-494

Regulations of Connecticut State AgenciesSec. 12-517-1. (Repealed) Repealed April 6, 2000. AUTHORITY: Conn. Gen. Stat. § 12-517

Regulations of Connecticut State AgenciesSec. 12-517a-1—12-517a-2. (Repealed) Repealed April 6, 2000. AUTHORITY: Conn. Gen. Stat. § 12-517a

Regulations of Connecticut State AgenciesSec. 12-518-1a—12-518-9a. (Repealed) Repealed April 6, 2000. AUTHORITY: Conn. Gen. Stat. § 12-518

Regulations of Connecticut State AgenciesSec. 12-518-1—12-518-11. (Repealed) Repealed December 18, 1980. AUTHORITY: Conn. Gen. Stat. § 12-518

Regulations of Connecticut State AgenciesSec. 12-531-1—12-531-5. (Repealed) Repealed December 18, 1980. AUTHORITY: Conn. Gen. Stat. § 12-531

Regulations of Connecticut State AgenciesSec. 12-561-1—12-561-19. (Repealed) Repealed October 17, 1984. AUTHORITY: Conn. Gen. Stat. § 12-561

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…