Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-408d
Disaggregation of information in returns of multitown retailers
Official textcga.ct.gov
For calendar quarters commencing on or after July 1, 2004, any retailer with sales in more than one town in this state, for which sales such retailer files a return under this chapter, shall disaggregate the information in the return, in such form as may be prescribed by the Commissioner of Revenue Services, to indicate the town in which sales occurred for which tax was collected by such retailer and the amount of such tax collected, by town.
(May Sp. Sess. P.A. 04-2, S. 25.)
History: May Sp. Sess. P.A. 04-2 effective May 12, 2004.
Source: view the official text
In this chapter (40 sections)
- 12-406 · Title
- 12-407 · Definitions
- 12-407a · Basis for determining whether a telecommunications service is…
- 12-407b · Basis for determining whether a transportation service is…
- 12-407c · Treatment of certain persons as agents
- 12-407d · Tax suspended for one week in August for sales of clothing or…
- 12-407e · Tax suspended for one week in August for sales of clothing or…
- 12-408 · The sales tax
- 12-408a · Payment of certain sales tax revenue for use at Bradley…
- 12-408b · Recovery of sales tax from consumer related to certain sales…
- 12-408c · Refund of taxes for certain purchases in this state for sole…
- 12-408d · Disaggregation of information in returns of multitown…
- 12-408e · Marketplace facilitators and marketplace sellers. Tax…
- 12-408f · Referrers. Notice requirements
- 12-408g · Limitation on marketplace facilitator and marketplace seller…
- 12-408h · Short-term rental facilitators
- 12-409 · Permits
- 12-409a · Direct payment permits
- 12-410 · Presumptions and resale certificates
- 12-411 · The use tax
- 12-411a · Conditional tax on out-of-state mail order companies for…
- 12-411b · Collection of use tax by certain state contractors
- 12-412 · Exemptions
- 12-412a · Exemption for certain equipment purchased for transfer to the…
- 12-412b · Regulations related to exemption for any article of clothing…
- 12-412c · Mobile manufactured home, modular or prefabricated home…
- 12-412d · Refund of sales tax paid on repair or replacement parts sold…
- 12-412e · Exemption from sales tax for items purchased with federal…
- 12-412f · Exemption from sales tax for services rendered between parent…
- 12-412g · Calculation of sales tax on transfer of vehicles used in…
- 12-412h · Exemption for gas, electricity and fuel for heating when sold…
- 12-412i · Partial exemption for materials, tools, fuels, machinery and…
- 12-412j · Exemption for value of core parts
- 12-412k · Exemption for residential weatherization products and compact…
- 12-412m · Exemptions for beer and wine manufacturers and machinery used…
- 12-413 · Exemptions from use tax
- 12-413a · Exemption from use tax for vessels brought into the state…
- 12-413b · Credit for capital resources provided to institutions of…
- 12-414 · Returns and payment
- 12-414a · Liability for wilful nonpayment of taxes collected