Connecticut · Statutes

Chapter 219

43 sections

Conn. Gen. Stat. § 12-407Sec. 12-407. Definitions.
Conn. Gen. Stat. § 12-407aSec. 12-407a. Basis for determining whether a telecommunications service is subject to tax under this chapter.
Conn. Gen. Stat. § 12-407eSec. 12-407e. Tax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars.
Conn. Gen. Stat. § 12-408Sec. 12-408. The sales tax.
Conn. Gen. Stat. § 12-408cSec. 12-408c. Refund of taxes for certain purchases in this state for sole use or consumption outside this state.
Conn. Gen. Stat. § 12-408eSec. 12-408e. Marketplace facilitators and marketplace sellers. Tax collection and remittance.
Conn. Gen. Stat. § 12-408fSec. 12-408f. Referrers. Notice requirements.
Conn. Gen. Stat. § 12-408gSec. 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.
Conn. Gen. Stat. § 12-408hSec. 12-408h. Short-term rental facilitators.
Conn. Gen. Stat. § 12-409Sec. 12-409. Permits.
Conn. Gen. Stat. § 12-409aSec. 12-409a. Direct payment permits.
Conn. Gen. Stat. § 12-410Sec. 12-410. Presumptions and resale certificates.
Conn. Gen. Stat. § 12-411Sec. 12-411. The use tax.
Conn. Gen. Stat. § 12-411bSec. 12-411b. Collection of use tax by certain state contractors.
Conn. Gen. Stat. § 12-412Sec. 12-412. Exemptions.Repealed
Conn. Gen. Stat. § 12-412cSec. 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.
Conn. Gen. Stat. § 12-412iSec. 12-412i. Partial exemption for materials, tools, fuels, machinery and equipment used in manufacturing.
Conn. Gen. Stat. § 12-412lSec. 12-412l. Exemption for sales of products used to fulfill paving contracts.
Conn. Gen. Stat. § 12-412mSec. 12-412m. Exemptions for beer and wine manufacturers and machinery used to manufacture beer and wine. Refund of taxes paid under chapter.
Conn. Gen. Stat. § 12-413Sec. 12-413. Exemptions from use tax.
Conn. Gen. Stat. § 12-413bSec. 12-413b. Credit for capital resources provided to institutions of higher education for electronic commerce studies or work force development programs.
Conn. Gen. Stat. § 12-414Sec. 12-414. Returns and payment.
Conn. Gen. Stat. § 12-415Sec. 12-415. Deficiency assessment or reassessment.
Conn. Gen. Stat. § 12-416Sec. 12-416. Estimate and assessment if no return made.
Conn. Gen. Stat. § 12-417Sec. 12-417. Jeopardy assessment or reassessment.
Conn. Gen. Stat. § 12-418Sec. 12-418. Written protest.
Conn. Gen. Stat. § 12-419Sec. 12-419. Interest and penalties.
Conn. Gen. Stat. § 12-420Sec. 12-420. Collection of taxes. Delinquent taxes.
Conn. Gen. Stat. § 12-420aSec. 12-420a. Managed compliance and audit agreements: Definitions.
Conn. Gen. Stat. § 12-420bSec. 12-420b. Managed compliance agreements, generally.
Conn. Gen. Stat. § 12-420cSec. 12-420c. Managed audit agreements.
Conn. Gen. Stat. § 12-421Sec. 12-421. Hearing by commissioner.
Conn. Gen. Stat. § 12-422Sec. 12-422. Appeal.
Conn. Gen. Stat. § 12-424Sec. 12-424. Payment on termination of business and successor's liability.
Conn. Gen. Stat. § 12-425Sec. 12-425. Overpayments and refunds.
Conn. Gen. Stat. § 12-426Sec. 12-426. Administration.Repealed
Conn. Gen. Stat. § 12-427Sec. 12-427. Disposition of proceeds.
Conn. Gen. Stat. § 12-428Sec. 12-428. Wilful violations and corresponding penalties.
Conn. Gen. Stat. § 12-428aSec. 12-428a. Sales suppression devices or phantom-ware. Penalty.
Conn. Gen. Stat. § 12-429Sec. 12-429. Oaths and subpoenas.
Conn. Gen. Stat. § 12-430Sec. 12-430. Miscellaneous provisions.Repealed
Conn. Gen. Stat. § 12-431Sec. 12-431. Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft.
Conn. Gen. Stat. § 12-432cSec. 12-432c. Tax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller.Repealed