Connecticut · Statutes
Chapter 219
43 sections
43 sections
- Conn. Gen. Stat. § 12-407Definitions.
- Conn. Gen. Stat. § 12-407aBasis for determining whether a telecommunications service is subject to tax under this chapter.
- Conn. Gen. Stat. § 12-407eTax suspended for one week in August for sales of clothing or footwear of less than one hundred dollars.
- Conn. Gen. Stat. § 12-408The sales tax.
- Conn. Gen. Stat. § 12-408cRefund of taxes for certain purchases in this state for sole use or consumption outside this state.
- Conn. Gen. Stat. § 12-408eMarketplace facilitators and marketplace sellers. Tax collection and remittance.
- Conn. Gen. Stat. § 12-408fReferrers. Notice requirements.
- Conn. Gen. Stat. § 12-408gLimitation 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. § 12-408hShort-term rental facilitators.
- Conn. Gen. Stat. § 12-409Permits.
- Conn. Gen. Stat. § 12-409aDirect payment permits.
- Conn. Gen. Stat. § 12-410Presumptions and resale certificates.
- Conn. Gen. Stat. § 12-411The use tax.
- Conn. Gen. Stat. § 12-411bCollection of use tax by certain state contractors.
- Conn. Gen. Stat. § 12-412Exemptions.
- Conn. Gen. Stat. § 12-412cMobile 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. § 12-412iPartial exemption for materials, tools, fuels, machinery and equipment used in manufacturing.
- Conn. Gen. Stat. § 12-412lExemption for sales of products used to fulfill paving contracts.
- Conn. Gen. Stat. § 12-412mExemptions for beer and wine manufacturers and machinery used to manufacture beer and wine. Refund of taxes paid under chapter.
- Conn. Gen. Stat. § 12-413Exemptions from use tax.
- Conn. Gen. Stat. § 12-413bCredit for capital resources provided to institutions of higher education for electronic commerce studies or work force development programs.
- Conn. Gen. Stat. § 12-414Returns and payment.
- Conn. Gen. Stat. § 12-415Deficiency assessment or reassessment.
- Conn. Gen. Stat. § 12-416Estimate and assessment if no return made.
- Conn. Gen. Stat. § 12-417Jeopardy assessment or reassessment.
- Conn. Gen. Stat. § 12-418Written protest.
- Conn. Gen. Stat. § 12-419Interest and penalties.
- Conn. Gen. Stat. § 12-420Collection of taxes. Delinquent taxes.
- Conn. Gen. Stat. § 12-420aManaged compliance and audit agreements: Definitions.
- Conn. Gen. Stat. § 12-420bManaged compliance agreements, generally.
- Conn. Gen. Stat. § 12-420cManaged audit agreements.
- Conn. Gen. Stat. § 12-421Hearing by commissioner.
- Conn. Gen. Stat. § 12-422Appeal.
- Conn. Gen. Stat. § 12-424Payment on termination of business and successor's liability.
- Conn. Gen. Stat. § 12-425Overpayments and refunds.
- Conn. Gen. Stat. § 12-426Administration.
- Conn. Gen. Stat. § 12-427Disposition of proceeds.
- Conn. Gen. Stat. § 12-428Wilful violations and corresponding penalties.
- Conn. Gen. Stat. § 12-428aSales suppression devices or phantom-ware. Penalty.
- Conn. Gen. Stat. § 12-429Oaths and subpoenas.
- Conn. Gen. Stat. § 12-430Miscellaneous provisions.
- Conn. Gen. Stat. § 12-431Tax on casual sales of motor vehicles, vessels, snowmobiles and aircraft.
- Conn. Gen. Stat. § 12-432cTax rate amendments contingent upon estimated gross tax revenue in cumulative monthly financial statement issued by Comptroller.