Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-214-1
Carrying on, or having the right to carry on, business
# (a)
A company is ''carrying on business in this state'' if, within this state, it engages in one or more of the following activities, including but not limited to:
# (1)
owning or leasing (as lessee) real property;
# (2)
maintaining an office, or compensating its employee for the use of his home if such employee works from such home; if its property, including product samples, brochures and advertising materials, and instructions on product usage, is stored in such home; and if the address or telephone number of such home is listed in its advertisements and public announcements;
# (3)
selling tangible personal property (as opposed to soliciting orders therefor);
# (4)
performing or soliciting orders for services;
# (5)
selling or soliciting orders for real property;
# (6)
maintaining a stock of inventory in a public warehouse;
# (7)
having an employee, wherever based: engage in managerial or research activities; make collections on regular or delinquent accounts; offer technical assistance and training to its customer or user of its product after the sale; repair or replace faulty or damaged goods; install or assemble its product; visit its customer or user of its product to determine customer or user satisfaction; pick up returned merchandise from its customer or user of its product; rectify or assist in rectifying any product, credit, shipping or similar complaint arising from the purchase or use of its product; verify the destruction of damaged merchandise; coordinate the delivery of merchandise, whether or not special promotions are involved; distribute replacement parts; inspect the installation of its product by its customer or user of its product;
or conduct credit investigations or arrange for credit and financing for its customer or user of its product;
# (8)
delivering merchandise inventory on consignment to its distributors or dealers;
# (9)
owning or leasing (as lessee) personal property which is not related to solicitation of orders; and
# (10)
participating in the approval of servicing distributors and dealers where its customer or user of its product can have such product serviced or repaired.
# (b)
A company has ''the right to carry on business in this state'' if:
# (1)
in the case of a company incorporated or organized under the laws of this state, the secretary of the state has endorsed its certificate of incorporation. A company shall thereafter have such right until a certificate of dissolution is filed as required by Section 33-376 (d), 33-377 (b), 33-383 (d) or 33-387 (d).
# (2)
in the case of a company incorporated or organized under the laws of another state, the secretary of the state has issued to it a certificate of authority. A company shall thereafter have such right until a certificate of withdrawal is filed as required by Section 33-408 (c) or until a certificate of revocation is filed as required by Section 33-409 (c).
Amendment history
December 19, 1984
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-130a-3 · C.C.M.C. courses
- 12-130a-4 · Comprehensive examination application procedure
- 12-130a-5 · Experience requirements for C.C.M.C. designation
- 12-170aa-1 · Application for reimbursement
- 12-170aa-2 · Notification, reconsideration and certification of…
- 12-170aa-3 · Penalty forfeit
- 12-170aa-4 · Penalty waiver procedures
- 12-170f-1 · Penalty forfeit
- 12-170f-2 · Penalty waiver procedure
- 12-204c-1 · Estimated tax payments for short years
- 12-213-1 · Definitions
- 12-213-2 · Prohibition against double deductions and/or exclusions
- 12-214-1 · Carrying on, or having the right to carry on, business
- 12-214-2 · Companies exempt from tax
- 12-217-1 · Carryovers
- 12-217-2 · Repealed, February 25, 2000
- 12-217g-1 · Authority
- 12-217g-2 · Definitions
- 12-217g-3 · Eligibility
- 12-217g-4 · Method of computation
- 12-217g-5 · Limitations
- 12-217g-6 · Registration procedures
- 12-217g-7 · Application
- 12-217g-8 · Prescribed data format submission
- 12-217g-9 · Certification of tax credit