Connecticut Administrative Code › Title 12 - Taxation › 449 - Alcoholic Beverages Taxes › Section 12-449-8a - Purchases of exempt alcohol

Current through July 10, 2024
(a) Each person
			 purchasing from a licensed distributor ethyl alcohol used or intended for use
			 for the purposes described in section
			 12-453 of
			 the general statutes, the purchase of which ethyl alcohol is exempt from tax
			 pursuant to section
			 12-453 of
			 the general statutes, shall file in triplicate an application, which is
			 prescribed by the commissioner, for permission to purchase ethyl alcohol
			 without payment of the tax imposed under chapter 220. The application shall be
			 furnished by the Department of Revenue Services, Audit Division, Excise Tax
			 Subdivision. If the application is approved, two copies will be returned to the
			 applicant which shall forward one copy to the distributor and shall keep the
			 other copy with its records.
(b)
			 Each person purchasing from a licensed distributor wine or distilled liquor
			 used for the purposes described in section
			 12-453 of
			 the general statutes or section
			 12-449-9a(c),
			 the purchase of which wine or distilled liquor is exempt from tax pursuant to
			 section
			 12-453 of
			 the general statutes or section
			 12-449-9a(c),
			 shall file in triplicate an application, which is prescribed by the
			 commissioner, for permission to purchase wine or distilled liquor without
			 payment of the tax imposed under chapter 220. The application shall be
			 furnished by the Department of Revenue Services, Audit Division, Excise Tax
			 Subdivision. If the application is approved, two copies will be returned to the
			 applicant which shall forward one copy to the distributor and shall keep the
			 other copy with its records.
(c)
			 Each person purchasing ethyl alcohol from a person other than a licensed
			 distributor, the purchase of which ethyl alcohol is exempt from tax pursuant to
			 section
			 12-453 of
			 the general statutes, shall file in quadruplicate an application, which is
			 prescribed by the commissioner, for permission to purchase ethyl alcohol
			 without payment of the tax imposed under chapter 220. The application shall be
			 furnished by the Department of Revenue Services, Audit Division, Excise Tax
			 Subdivision. If the application is approved, two copies will be returned to the
			 applicant (one copy to be kept with its records and one copy to be issued to
			 the person other than a licensed distributor) and one copy will be furnished to
			 the Department of Revenue Services, Audit Division, Excise Tax
			 Subdivision.
(d) Each person
			 purchasing wine or distilled liquor from a person other than a licensed
			 distributor, the purchase of which wine or distilled liquor is exempt from tax
			 pursuant to section
			 12-453 of
			 the general statutes or section
			 12-449-9a(c),
			 shall file in quadruplicate an application, which is prescribed by the
			 commissioner, for permission to purchase wine or distilled liquor without
			 payment of the tax imposed under chapter 220. The application shall be
			 furnished by the Department of Revenue Services, Audit Division, Excise Tax
			 Subdivision. If the application is approved, two copies will be returned to the
			 applicant (one copy to be kept with its records and one copy to be issued to
			 the person other than a licensed distributor) and one copy will be furnished to
			 the Department of Revenue Services, Audit Division, Excise Tax
			 Subdivision.
(e) This section is
			 prescribed pursuant to section
			 12-449 of
			 the general statutes for purposes of section
			 12-453 of
			 the general statutes.