reglab/housing_qa huggingface dataset:
CT Gen Stat § 12-408g (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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 meanings as provided in section 12-408e.(b) For a taxable sale occurring on or after December 1, 2018, but on or before December 31, 2019, if a marketplace facilitator incurs liability for failure to collect the tax due under this chapter on a taxable sale, the commissioner shall limit such liability in accordance with the provisions of subdivision (1) of subsection (c) of this section if such facilitator can show to the satisfaction of the Commissioner of Revenue Services that (1) such facilitator and the marketplace seller are not affiliated persons, as described in subparagraph (C) of subdivision (15) of subsection (a) of section 12-407, (2) the failure to collect sales tax due was not due to an error in sourcing the sale, and (3) such sale occurred on or before December 31, 2019. The commissioner shall prescribe the form and manner in which a marketplace facilitator may request the relief in this subsection.(c) (1) The commissioner shall limit the liability of a marketplace facilitator who the commissioner deems to have satisfied the provisions of subdivisions (1) to (3), inclusive, of subsection (b) of this section by reducing the total amount of tax due under this chapter on taxable sales facilitated by such facilitator and sourced to this state by five per cent, reducing the interest due by a corresponding amount and waiving any associated penalties.(2) The commissioner may limit the liability of a marketplace seller who incurs liability for tax due under this chapter on a taxable sale that was made through a marketplace facilitator to the same extent as provided under subdivision (1) of this subsection, provided the commissioner deems the provisions of subdivisions (1) to (3), inclusive, of subsection (b) of this section to be satisfied.(P.A. 18-152, S. 5.)History: P.A. 18-152 effective December 1, 2018.
CT Gen Stat § 12-408h (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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 rental facilitator” means any person that (A) facilitates retail sales of at least two hundred fifty thousand dollars during the prior twelve-month period by short-term rental operators by providing a short-term rental platform, (B) directly or indirectly through agreements or arrangements with third parties, collects rent for occupancy and remits payments to the short-term rental operators, and (C) receives compensation or other consideration for such services;(3) “Short-term rental operator” means any person that has an agreement with a short-term rental facilitator regarding the listing or advertising of a short-term rental in this state; and(4) “Short-term rental platform” means a physical or electronic place, including, but not limited to, a store, a booth, an Internet web site, a catalog or a dedicated software application that allows short-term rental operators to display available accommodations to prospective guests.(b) A short-term rental facilitator shall be required to obtain a permit to collect the tax set forth in subparagraph (B) of subdivision (1) of section 12-408 and shall be considered the retailer for each retail sale of a short-term rental that such facilitator facilitates on its platform for a short-term rental operator. Each short-term rental facilitator shall (1) be required to collect and remit for each such sale any tax imposed under section 12-408, (2) be responsible for all obligations imposed under this chapter as if such short-term rental facilitator was the operator of such lodging house and retailer for such sale, and (3) keep such records and information as may be required by the Commissioner of Revenue Services to ensure proper collection and remittance of such tax.(c) A short-term rental operator shall not be liable for the collection of the tax set forth in subparagraph (B) of subdivision (1) of section 12-408 to the extent the short-term rental facilitator collected the tax due on such rent.(P.A. 19-117, S. 329.)
CT Gen Stat § 12-409a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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 commissioner a permit fee of twenty dollars for each permit. If the commissioner finds that (1) the collection of the sales and use taxes will not be jeopardized by the issuance of such a permit, (2) because of the nature of the applicant's business, the permit will significantly reduce the work of administering the taxes under this chapter, (3) the applicant's accounting system will clearly indicate the amount of tax that the applicant owes under this chapter, and (4) the applicant makes taxable purchases in sufficient volume to justify the expense of regular audits by the commissioner, the commissioner may, in the commissioner's discretion, issue such a permit to the purchaser. Such direct payment permit shall bear an identifying registration number. No vendor making a sale to a direct payment permit holder shall be required to collect the sales tax otherwise payable on such sale. Each direct payment permit holder shall report, on a form designated by the commissioner, and pay directly to the commissioner the tax due on any tangible personal property or services acquired by such permit holder pursuant to such permit. The use of a direct payment permit shall be subject to such conditions, including the obligation to make payment of the tax due in accordance with the provisions of chapter 228g, as the commissioner shall determine to be appropriate to insure the collection of the tax and may be suspended or revoked by the commissioner at any time if the commissioner determines that the collection of any tax due from the permit holder is in jeopardy or that the permit holder has not complied with the conditions to which the permit is subject. The commissioner may adopt regulations in accordance with chapter 54 to carry out the provisions of this section.(b) Acceptance of certificate. The acceptance in good faith by any vendor of a certificate from a direct payment permit holder stating that he is in possession of a valid direct payment permit shall relieve such vendor of any obligation to collect the sales tax from the permit holder. Such certificate shall be signed by and bear the name, address and registration number of the permit holder.(P.A. 91-143; P.A. 99-173, S. 63, 65.)History: P.A. 99-173 amended Subsec. (a) to add Subdivs. (2), (3) and (4) re nature of applicant's business, applicant's accounting system and applicant's volume of business, respectively, to allow the commissioner to adopt regulations and to make technical changes.
CT Gen Stat § 12-411a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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 to destinations in the state on or after that date.(P.A. 88-188, S. 1, 2; P.A. 89-41, S. 5, 6.)
CT Gen Stat § 12-412a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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.)
CT Gen Stat § 12-412b (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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. 4, 6; P.A. 11-6, S. 166.)
CT Gen Stat § 12-412c (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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 manufactured home, and on or after July 1, 1993, the sale of a new modular or prefabricated home, from a manufacturer shall be subject to sales and use taxes under this chapter, except that for purposes of said taxes the sales price of such new mobile manufactured home or new modular or prefabricated home shall be deemed to be seventy per cent of the manufacturer's sales price applicable with respect to such sale. For the purpose of this subsection, “mobile manufactured home” means a home at least twelve feet in width, which cannot proceed under its own power, which is towed or placed on flatbed trucks to be taken to its destination and which requires a limited duration oversize load permit in order to be transported on the highways of this state, and a “new modular or prefabricated home” means a modular or prefabricated home, as defined in section 21-85, which has not been previously sold or occupied as a dwelling unit.(b) On or after July 1, 1986, the resale of any mobile manufactured home located in a mobile manufactured home park licensed pursuant to chapter 412 or located on a single-family lot as a permitted nonconforming use or as otherwise permitted by the zoning regulations of the municipality in which the home is located, and on or after July 1, 1993, the resale of any modular home, shall be exempt from the sales and use taxes imposed by this chapter and shall be taxed as a conveyance of realty in accordance with the provisions of chapter 223.(P.A. 85-512, S. 8; P.A. 86-310, S. 2, 4; P.A. 88-364, S. 20, 123; P.A. 93-332, S. 3, 42.)History: P.A. 86-310 added provision to Subsec. (a) that sale of new mobile manufactured home by a manufacturer shall be subject to sales tax and for purposes of such tax, the sales price shall be deemed to be 70% of the manufacturer's price applicable to such sale, effective July 1, 1986, and applicable to the assessment year in any municipality commencing October 1, 1986, and each assessment year thereafter; P.A. 88-364 in Subsec. (a) corrected the word “loan” to read “load”; P.A. 93-332, S. 3, amended Subsec. (a) to apply to sales of new modular or prefabricated homes and defined “new modular or prefabricated home” and amended Subsec. (b) to apply with respect to resale of modular homes, effective June 25, 1993, and applicable on or after July 1, 1993.
CT Gen Stat § 12-412d (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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. 88-307, S. 3, 4; P.A. 89-123, S. 12; P.A. 97-243, S. 55, 67; P.A. 98-110, S. 26, 27.)
CT Gen Stat § 12-412e (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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.A. 93-262, S. 1, 87; P.A. 02-103, S. 16; P.A. 09-9, S. 40.)
CT Gen Stat § 12-412f (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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.(July Sp. Sess. P.A. 87-1, S. 2, 9; P.A. 88-307, S. 2, 4; P.A. 02-103, S. 17; S.A. 02-12, S. 1.)
CT Gen Stat § 12-412g (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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 146, to the person assigned the use of such vehicle under such program, shall be calculated on the basis of such vehicle's fair market value as determined by the Commissioner of Transportation at the time of such transfer.(P.A. 87-445, S. 1, 2.)History: (Revisor's note: In 2003 a reference to “chapter 219” was changed editorially by the Revisors to “this chapter”).
CT Gen Stat § 12-412h (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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 subdivisions (3) and (16) of section 12-412, applicable to sales for use directly in agricultural production, fabrication of a finished product to be sold or furnishing of power to an industrial manufacturing plant, the burden of proving that a sale under said subsections is not subject to tax is upon the person making such sale unless such person takes a certificate from the purchaser, in good faith, to the effect that such sale is for an exempt purpose under the applicable subsection. Such certificate shall be signed by and bear the name and address of the manufacturer or producer and shall be on a form furnished by the commissioner for such purpose.(P.A. 89-251, S. 201, 203; P.A. 02-103, S. 18.)History: P.A. 02-103 made a technical change.
CT Gen Stat § 12-412j (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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 part of such tangible personal property, the sales or use tax with respect to such sale shall be imposed on the difference between the purchase price and the amount allowed by the retailer on the returned core component or core part, provided the retailer shall collect the tax, at the time of sale, on the purchase price and, when the core component or core part is returned, shall refund such tax on the amount allowed by the retailer on the returned core component or core part. When any such core component or core part traded in is subsequently sold to a consumer or user, the taxes imposed under this chapter shall be applicable to such sale.(P.A. 95-327, S. 1, 10; P.A. 96-172, S. 1, 3; P.A. 98-110, S. 10, 27.)History: P.A. 95-327, S. 1 effective July 1, 1995, and applicable to sales occurring on or after that date; P.A. 96-172 applied provisions to motor bus parts and defined “motor bus”, effective July 1, 1996, and applicable to sales occurring on or after said date; P.A. 98-110 added proviso that the retailer must collect the tax on the purchase price when the core component or part is returned and refund the tax on the amount allowed on the returned component or part, effective May 19, 1998, and applicable to sales occurring on or after January 1, 1999.
CT Gen Stat § 12-412k (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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. 2; P.A. 06-187, S. 18; P.A. 07-242, S. 69; Dec. Sp. Sess. P.A. 15-1, S. 49.)
CT Gen Stat § 12-412l (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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 sections, which sale would otherwise qualify for sales and use tax exemption pursuant to said sections except for the fact that such finished product is used by such purchaser to fulfill a paving contract, shall qualify for such exemption in the same manner as if such purchaser made a sale of such finished product.(2) Nothing in subdivision (1) of this subsection shall apply the exemption under subdivision (18) of section 12-412 to a sale to a purchaser of materials that become an ingredient or component part of a finished product that is used by such purchaser to fulfill a paving contract.(b) For purposes of subdivision (34) of section 12-412, a sale of machinery to a purchaser that would otherwise qualify for sales and use tax exemption pursuant to said section, except for the fact that the products being manufactured with the purchased machinery are used by such purchaser to fulfill a paving contract, shall qualify for such exemption in the same manner as if such manufactured products were being sold by the purchaser.(P.A. 09-200, S. 1.)History: P.A. 09-200 effective July 8, 2009.
CT Gen Stat § 12-413 (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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 the use tax.(2) Property purchased from United States. The storage, use or other consumption in this state of property purchased from any incorporated agency or instrumentality of the United States, except (a) any property reported to the Surplus Property Board of the United States or any successor thereto, as surplus property by any owning agency; and (b) any property included in any contractor inventory, is exempted from the use tax. “Surplus property”, “owning agency”, and “contractor inventory” as used in this section have the meanings ascribed to them in that act of the Congress of the United States known as the “Surplus Property Act of 1944”.(3) Purchase brought into state by resident. The use tax shall not apply to the purchase of any articles of tangible personal property which have been brought into this state on the person of a resident of this state when the purchase price of the same does not exceed twenty-five dollars; provided such purchase shall be for personal use or consumption in this state and not for use or consumption in carrying on a trade, occupation, business or profession.(4) Property donated to governmental entity or tax-exempt organization. The use tax shall not apply to the purchase of any articles of tangible personal property by a retailer for resale, if those articles are subsequently withdrawn from inventory and donated by the retailer to (A) the United States, the state of Connecticut or any of the political subdivisions thereof, or its or their respective agencies, or (B) any organization that is exempt from federal income tax under Section 501(a) of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as from time to time amended, and that the United States Treasury Department has expressly determined, by letter, to be an organization that is described in Section 501(c)(3) of said internal revenue code.(1949 Rev., S. 2097; June, 1955, S. 1169d; P.A. 75-213, S. 34, 53; P.A. 00-174, S. 13, 83.)History: P.A. 75-213 added references to “acceptance” and “services” in Subsec. (1); P.A. 00-174 added Subdiv. (4) re exemption for items donated to the government or to charity, effective October 1, 2000, and applicable on or after that date.Cited. 211 C. 246.Cited. 43 CA 744.Cited. 44 CS 1.
CT Gen Stat § 12-413a (2020)
2020 Connecticut General Statutes|Title 12 - Taxation|Chapter 219 - Sales and Use Taxes|Section 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 any year to and including the thirty-first day of May next succeeding, with respect to the use of any vessel within this state exclusively for purposes of (1) delivery of such vessel to a facility in this state for storage, including dry storage and storage in water by means of apparatus preventing ice damage to the hull, maintenance or repair, or (2) the actual process of storage, maintenance or repair of such vessel. The provisions of this section shall have no effect upon liability for tax under this chapter related to the sale or use of such vessel other than such liability which may be established in relation to the specific use of such vessel as described in this section.(P.A. 83-455, S. 1, 4; P.A. 13-151, S. 2.)History: P.A. 83-455 effective July 1, 1983, and applicable to such use of vessels occurring on or after said date; P.A. 13-151 changed tax exempt period from October 1 until April 30 to October 1 until May 31, effective June 25, 2013.Cited. 44 CS 1.