Chapter 219. Sales and Use Taxes
Index
- Conn. Gen. Stat. § 12-406 Title
- Conn. Gen. Stat. § 12-407 Definitions
- Conn. Gen. Stat. § 12-407a Basis For Determining Whether a Telecommunications Service Is Subject to Tax Under This Chapter
- Conn. Gen. Stat. § 12-407b [Repealed]
- Conn. Gen. Stat. § 12-407c Treatment of Certain Persons As Agents
- Conn. Gen. Stat. § 12-407d [Repealed]
- Conn. Gen. Stat. § 12-407e Tax Suspended For One Week In August For Sales of Clothing Or Footwear of Less Than One Hundred Dollars
- Conn. Gen. Stat. § 12-408 The Sales Tax
- Conn. Gen. Stat. § 12-408a Payment of Certain Sales Tax Revenue For Use At Bradley International Airport
- Conn. Gen. Stat. § 12-408b Recovery of Sales Tax From Consumer Related to Certain Sales of Renewable Energy Systems Or Systems Using Cogeneration Technology
- Conn. Gen. Stat. § 12-408c Refund of Taxes For Certain Purchases In This State For Sole Use Or Consumption Outside This State
- Conn. Gen. Stat. § 12-408d Disaggregation of Information In Returns of Multitown Retailers
- Conn. Gen. Stat. § 12-408e Marketplace Facilitators and Marketplace Sellers. Tax Collection and Remmittance
- Conn. Gen. Stat. § 12-408f Referrers. Notice Requirements
- Conn. Gen. Stat. § 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. § 12-408h Short-Term Rental Facilitators
- Conn. Gen. Stat. § 12-409 Permits
- Conn. Gen. Stat. § 12-409a Direct Payment Permits
- Conn. Gen. Stat. § 12-410 Presumptions and Resale Certificates
- Conn. Gen. Stat. § 12-411 The Use Tax
- Conn. Gen. Stat. § 12-411a [Repealed]
- Conn. Gen. Stat. § 12-411b Collection of Use Tax By Certain State Contractors
- Conn. Gen. Stat. § 12-412 Exemptions
- Conn. Gen. Stat. § 12-412a [Repealed]
- Conn. Gen. Stat. § 12-412b [Repealed]
- Conn. Gen. Stat. § 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. § 12-412d [Repealed]
- Conn. Gen. Stat. § 12-412e [Repealed]
- Conn. Gen. Stat. § 12-412f [Repealed]
- Conn. Gen. Stat. § 12-412g Calculation of Sales Tax On Transfer of Vehicles Used In State's Interest-Free Vanpool Program
- Conn. Gen. Stat. § 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
- Conn. Gen. Stat. § 12-412i Partial Exemption For Materials, Tools, Fuels, Machinery and Equipment Used In Manufacturing
- Conn. Gen. Stat. § 12-412j Exemption For Value of Core Parts
- Conn. Gen. Stat. § 12-412k [Repealed]
- Conn. Gen. Stat. § 12-412l Exemption For Sales of Products Used to Fulfill Paving Contracts
- Conn. Gen. Stat. § 12-412m Extension of Tax Exemption For Beer Manufacturers
- Conn. Gen. Stat. § 12-413 Exemptions From Use Tax
- Conn. Gen. Stat. § 12-413a Exemption From Use Tax For Vessels Brought Into the State Exclusively For Storage, Maintenance Or Repair
- Conn. Gen. Stat. § 12-413b Credit For Capital Resources Provided to Institutions of Higher Education For Electronic Commerce Studies Or Work Force Development Programs
- Conn. Gen. Stat. § 12-414 Returns and Payment
- Conn. Gen. Stat. § 12-414a Liability For Wilful Nonpayment of Taxes Collected
- Conn. Gen. Stat. § 12-415 Deficiency Assessments
- Conn. Gen. Stat. § 12-416 Assessments If No Return Made
- Conn. Gen. Stat. § 12-416a Sharing of Certain Information and Tax Revenue With Municipal Agencies
- Conn. Gen. Stat. § 12-416b Revenue Sharing of Certain Tax Revenue With Revenue Agencies of Other States
- Conn. Gen. Stat. § 12-417 Jeopardy Assessments
- Conn. Gen. Stat. § 12-418 Reassessments
- Conn. Gen. Stat. § 12-419 Interest and Penalties
- Conn. Gen. Stat. § 12-419a Sales Tax Liability Subject to Penalty Or Interest and Which Is Outstanding On July 1, 1990
- Conn. Gen. Stat. § 12-419b Failure to File Return When No Tax Is Due
- Conn. Gen. Stat. § 12-420 Collection of Taxes. Delinquent Taxes
- Conn. Gen. Stat. § 12-420a Managed Compliance and Audit Agreements: Definitions
- Conn. Gen. Stat. § 12-420b Managed Compliance Agreements, Generally
- Conn. Gen. Stat. § 12-420c Managed Audit Agreements
- Conn. Gen. Stat. § 12-421 Hearing By Commissioner
- Conn. Gen. Stat. § 12-422 Appeal
- Conn. Gen. Stat. § 12-423 [Repealed]
- Conn. Gen. Stat. § 12-424 Payment On Termination of Business and Successor's Liability
- Conn. Gen. Stat. § 12-425 Overpayments and Refunds
- Conn. Gen. Stat. § 12-425a [Repealed]
- Conn. Gen. Stat. § 12-426 Administration
- Conn. Gen. Stat. § 12-426a Penalty For Failure to Produce Books, Papers Or Records Or to File Information Report
- Conn. Gen. Stat. § 12-427 Disposition of Proceeds
- Conn. Gen. Stat. § 12-428 Wilful Violations and Corresponding Penalties
- Conn. Gen. Stat. § 12-428a Sales Suppression Devices Or Phantom-Ware. Penalty
- Conn. Gen. Stat. § 12-429 Oaths and Subpoenas
- Conn. Gen. Stat. § 12-430 Miscellaneous Provisions
- Conn. Gen. Stat. § 12-430a Determination of Sales Tax On Certain Construction Equipment Or Machinery When Such Equipment Or Machinery Is Traded In On Purchase
- Conn. Gen. Stat. § 12-431 Tax On Casual Sales of Motor Vehicles, Vessels, Snowmobiles and Aircraft
- Conn. Gen. Stat. § 12-432 [Repealed]
- Conn. Gen. Stat. § 12-432a Civil Action By Certain Retailers Prohibited
- Conn. Gen. Stat. § 12-432b Severability In Application of Sales and Use Tax to Mail-Order Sales From Outside Connecticut
- Conn. Gen. Stat. § 12-432c Tax Rate Amendments Contingent Upon Estimated Gross Tax Revenue In Cumulative Monthly Financial Statement Issued By Comptroller