Title 12 — Title 12: Taxation

Sec. 12-406. Title. This chapter is known and shall be cited as the “Sales and Use Taxes Act”. (1949 Rev., S. 2090; 1953, S. 1161d; P.A. 73-288, S. 6, 8; P.A. 89-123, S. 8.) History: P.A. 73-288 changed name of act from “Education, Welfare and Public Health Tax Act” to “Sales and…

Sec. 12-407. Definitions. (a) Whenever used in this chapter: (1) “Person” means and includes any individual, firm, copartnership, joint venture, association, association of persons however formed, social club, fraternal organization, corporation, limited liability company, foreig…

Sec. 12-407a. Basis for determining whether a telecommunications service is subject to tax under this chapter. (a) Except as otherwise provided in subsections (b) and (c) of this section, the rendering of telecommunications service shall be subject to tax under this chapter as a …

Sec. 12-407b. Basis for determining whether a transportation service is subject to tax under this chapter. Section 12-407b is repealed, effective July 1, 1996. (June Sp. Sess. P.A. 91-3, S. 110, 168; P.A. 96-165, S. 8, 9.)

Sec. 12-407c. Treatment of certain persons as agents. If any person described in subparagraph (E) of subdivision (12) of subsection (a) of section 12-407 is acting in concert with any person described in subparagraph (F) of said subdivision (12), the Commissioner of Revenue Servi…

Sec. 12-407d. Tax suspended for one week in August for sales of clothing or footwear of less than three hundred dollars. Section 12-407d is repealed, effective July 1, 2004. (P.A. 00-170, S. 15, 42; June 30 Sp. Sess. P.A. 03-1, S. 142.)

Sec. 12-407e. Tax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars. (a)(1) From the third Sunday in August until the Saturday next succeeding, inclusive, during the period beginning July 1, 2004, and ending June 30, 2015, the pro…

Sec. 12-408. The sales tax. (1) Imposition and rate of sales tax. (A) For the privilege of making any sales, as defined in subdivision (2) of subsection (a) of section 12-407, at retail, in this state for a consideration, a tax is hereby imposed on all retailers at the rate of si…

Sec. 12-408a. Payment of certain sales tax revenue for use at Bradley International Airport. Notwithstanding any other provision of the general statutes to the contrary, fifty per cent of all moneys received or collected by the state or any officer or employee of the state from t…

Sec. 12-408b. Recovery of sales tax from consumer related to certain sales of renewable energy systems or systems using cogeneration technology. On and after July 1, 1991, any person, firm or corporation who pays a sales and use tax, which tax would not have been due prior to Jul…

Sec. 12-408c. Refund of taxes for certain purchases in this state for sole use or consumption outside this state. (a)(1) Whenever any person carrying on a trade, occupation, business or profession in this state purchases from a retailer tangible personal property for use or consu…

Sec. 12-408d. Disaggregation of information in returns of multitown retailers. For calendar quarters commencing on or after July 1, 2004, any retailer with sales in more than one town in this state, for which sales such retailer files a return under this chapter, shall disaggrega…

Sec. 12-408e. Marketplace facilitators and marketplace sellers. Tax collection and remittance. (a) As used in this section: (1) “Marketplace facilitator” means any person who (A) facilitates retail sales of at least two hundred fifty thousand dollars during the prior twelve-month…

Sec. 12-408f. Referrers. Notice requirements. (a) As used in this section: (1) “Referral” or “refer” means the transfer by a referrer of a potential purchaser to a seller who advertises or lists tangible personal property for sale on or in the referrer's medium; and (2) “Referrer…

Sec. 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. (a) As used in this section, “marketplace facilitator” and “marketplace seller” have the same meaning…

Sec. 12-408h. Short-term rental facilitators. (a) As used in this section: (1) “Short-term rental” means the transfer for a consideration of the occupancy in a furnished residence or similar accommodation for a period of thirty consecutive calendar days or less; (2) “Short-term r…

Sec. 12-409. Permits. (a) Permit required. No person shall engage in or transact business as a seller within this state, unless a permit or permits have been issued to such person as prescribed in this section. (b) Application for permit. Every person desiring to engage in or con…

Sec. 12-409a. Direct payment permits. (a) Issuance of permit. Any person who purchases tangible personal property or services may apply to the Commissioner of Revenue Services for a direct payment permit. At the time of making an application, the applicant shall pay to the commis…

Sec. 12-410. Presumptions and resale certificates. (a) Presumption of taxability; resale certificate. For the purpose of the proper administration of this chapter and to prevent evasion of the sales tax it shall be presumed that all receipts are gross receipts that are subject to…

Sec. 12-411. The use tax. (1) Imposition and rate. (A) An excise tax is hereby imposed on the storage, acceptance, consumption or any other use in this state of tangible personal property purchased from any retailer for storage, acceptance, consumption or any other use in this st…

Sec. 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 12-411a is repealed effective July 1, 1989, and applicable to sales from outside the state …

Sec. 12-411b. Collection of use tax by certain state contractors. (a) For any contract for provision of tangible personal property to the state entered into on or after August 16, 2003, each department head, as defined in section 4-5, shall enter into an agreement with the contra…

Sec. 12-412. Exemptions. Taxes imposed by this chapter shall not apply to the gross receipts from the sale of and the storage, use or other consumption in this state with respect to the following items: (1) The United States, the state or subdivisions. (A) Sales of tangible perso…

Sec. 12-412a. Exemption for certain equipment purchased for transfer to the state. Section 12-412a is repealed. (P.A. 75-613, S. 3, 4; P.A. 82-472, S. 182, 183.)

Sec. 12-412b. Regulations related to exemption for any article of clothing or footwear costing less than fifty dollars. Section 12-412b is repealed, effective July 1, 2011, and applicable to sales occurring on or after that date. (P.A. 85-3, S. 2, 3; 85-159, S. 9, 19; 85-469, S. …

Sec. 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. (a) On or after July 1, 1986, the sale of a new mobile m…

Sec. 12-412d. Refund of sales tax paid on repair or replacement parts sold exclusively for machinery in a manufacturing production process. Section 12-412d is repealed, effective May 18, 1998, and applicable to sales occurring on or after that date. (P.A. 86-397, S. 2, 10; P.A. 8…

Sec. 12-412e. Exemption from sales tax for items purchased with federal food stamp coupons. Factors determining effective date thereof. Section 12-412e is repealed, effective May 4, 2009. (P.A. 86-397, S. 9, 10; P.A. 93-262, S. 1, 87; P.A. 02-103, S. 16.; P.A. 86-397, S. 9, 10; P…

Sec. 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 12-412f is repealed, effective October 1, 2002. …

Sec. 12-412g. Calculation of sales tax on transfer of vehicles used in state's interest-free vanpool program. The tax imposed by this chapter on the transfer of motor vehicles used in the Department of Transportation's interest-free vanpool program authorized pursuant to 23 USC 1…

Sec. 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. For purposes of the exemptions from sales and use tax under subdivision…

Sec. 12-412i. Partial exemption for materials, tools, fuels, machinery and equipment used in manufacturing. (a) The taxes imposed by this chapter shall not apply to the percentage set forth in subsection (c) of this section of the gross receipts from the sale of and the storage, …

Sec. 12-412j. Exemption for value of core parts. In any sale at retail of any new or remanufactured part of an item of tangible personal property to a purchaser, which sale is made by a retailer of such parts who will accept in return from such purchaser a core component or core …

Sec. 12-412k. Exemption for residential weatherization products and compact fluorescent light bulbs. Section 12-412k is repealed, effective January 1, 2016, and applicable to sales occurring on or after that date. (Oct. 25 Sp. Sess. P.A. 05-2, S. 4; Oct. 25 Sp. Sess. P.A. 05-4, S…

Sec. 12-412l. Exemption for sales of products used to fulfill paving contracts. (a)(1) For purposes of subparagraph (A) of subdivision (3) and subdivision (18) of section 12-412 and section 12-412i, a sale to a purchaser who will be making a finished product referred to in said s…

Sec. 12-412m. Exemptions for beer and wine manufacturers and machinery used to manufacture beer and wine. Refund of taxes paid under chapter. (a) For purposes of subparagraph (A) of subdivision (3) of section 12-412, subdivision (18) of section 12-412 and section 12-412i, on and …

Sec. 12-413. Exemptions from use tax. (1) Where sales tax applicable. The storage, acceptance, consumption or other use in this state of services or property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from t…

Sec. 12-413a. Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair. Notwithstanding the provisions of section 12-411, the tax imposed thereunder shall not be applicable, in the period commencing on the first day of October in an…

Sec. 12-413b. Credit for capital resources provided to institutions of higher education for electronic commerce studies or work force development programs. (a) The chancellor of the Connecticut State Colleges and Universities may select a direct payment permit holder, as describe…

Sec. 12-414. Returns and payment. (a) Due date; exceptions. The taxes imposed under this chapter are due and payable to the commissioner monthly on or before the last day of the month next succeeding each monthly period, except that (1) every person whose total tax liability for …

Sec. 12-414a. Liability for wilful nonpayment of taxes collected. Each person, other than a retailer, who is required, on behalf of a retailer, to collect, truthfully account for and pay over the tax imposed on such retailer under this chapter and who wilfully fails to collect su…

Sec. 12-415. Deficiency assessment or reassessment. (a) Deficiency assessment or reassessment. If the commissioner is not satisfied with the return or returns of the tax or the amount of tax required to be paid to the state by any person, the commissioner may compute and assess o…

Sec. 12-416. Estimate and assessment if no return made. (a) Estimate; failure to file return. If any person fails to make a return, the commissioner shall make an estimate of the amount of the gross receipts of the person or, as the case may be, of the amount of the total sales p…

Sec. 12-416a. Sharing of certain information and tax revenue with municipal agencies. The Commissioner of Revenue Services is authorized to pay to a municipal agency an amount not to exceed fifty per cent of the tax actually collected as the result of an assessment made under sec…

Sec. 12-416b. Revenue sharing of certain tax revenue with revenue agencies of other states. The Commissioner of Revenue Services is authorized to pay to a revenue agency of another state an amount not to exceed fifty per cent of the tax actually collected as the result of an asse…

Sec. 12-417. Jeopardy assessment or reassessment. (a) Notice. If the commissioner believes that the collection of any tax or any amount of tax required to be collected and paid to the state or of any assessment will be jeopardized by delay, the commissioner shall make an assessme…

Sec. 12-418. Written protest. (a) Filing of; time periods for. (1) Any person against whom an assessment or a reassessment is made under section 12-414a, 12415, 12-416 or 12-424 or any person directly interested may file a written protest not later than sixty days after service u…

Sec. 12-419. Interest and penalties. (a) Any person, other than an individual making purchases for personal use or consumption and not making purchases for use or consumption in carrying on a trade, occupation, business or profession, who fails to pay any tax to the state or any …

Sec. 12-419a. Sales tax liability subject to penalty or interest and which is outstanding on July 1, 1990. In the case of any tax which is subject to penalty or interest, or both, pursuant to section 12-414, 12-415, 12-416 or 12-419, which is outstanding on July 1, 1990, and whic…

Sec. 12-419b. Failure to file return when no tax is due. Any person required to file a return under the provisions of this chapter who fails to file such return within the time required in accordance with section 12-414 shall not be subject to the imposition of a penalty, as prov…