Connecticut General Statutes (Tax)

Conn. Gen. Stat. § 12-453

Exceptions

Official textcga.ct.gov
The provisions of this chapter shall not apply to ethyl alcohol intended for use or used for the following purposes: For scientific, chemical, mechanical and industrial uses, for use in hospitals and public institutions, for medicinal purposes, in the manufacture of patented, proprietary, medicinal, pharmaceutical, antiseptic, toilet, scientific, chemical, mechanical and industrial preparations or products, which preparations or products are not sold as a beverage for human consumption. The provisions of this chapter shall not apply to wine and distilled liquors used in the manufacture of patented, proprietary or pharmaceutical preparations or products, or in the manufacture of fruit preserves. The Commissioner of Revenue Services shall formulate regulations effecting the proper administration of this section. The Department of Consumer Protection may approve the purchase of alcohol or wine from persons located outside of this state to be used for the purposes specified in this section, even though such alcohol or wine may have been shipped directly to the purchaser. The Department of Consumer Protection shall notify the Commissioner of Revenue Services of the approval of any such shipments. Any such alcohol shall not be subject to the provisions of section 12-436.

(1949 Rev., S. 4344; 1949, S. 2185d; P.A. 77-614, S. 139, 165, 610; P.A. 80-482, S. 4, 25, 170, 191, 345, 348; P.A. 95-195, S. 10, 83; June 30 Sp. Sess. P.A. 03-6, S. 146(d); P.A. 04-169, S. 17; 04-189, S. 1.)

History: P.A. 77-614 substituted commissioner of revenue services for tax commissioner and division of liquor control within the department of business regulation for liquor control commission, effective January 1, 1979; P.A. 80-482 made division an independent department following abolition of department of business regulation, overriding provision of same act which would have placed the division within the public safety department; P.A. 95-195 substituted Department of Consumer Protection for Department of Liquor Control, effective July 1, 1995; June 30 Sp. Sess. P.A. 03-6 and P.A. 04-169 replaced Department of Consumer Protection with Department of Agriculture and Consumer Protection, effective July 1, 2004; P.A. 04-189 repealed Sec. 146 of June 30 Sp. Sess. P.A. 03-6, thereby reversing the merger of the Departments of Agriculture and Consumer Protection, effective June 1, 2004.

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In this chapter (25 sections)
  1. 12-433 · Definitions
  2. 12-434 · Administration by commissioner
  3. 12-435 · Tax on sale of alcoholic beverages
  4. 12-435a · Tax on inventory of alcoholic beverages. Determination of…
  5. 12-435b · Tax on certain untaxed alcoholic beverages
  6. 12-435c · Requirements related to advertising the sale of untaxed…
  7. 12-436 · Distributor's license. Importation of alcoholic beverages.…
  8. 12-437 · Returns
  9. 12-438 · Application for cancellation of distributor's license;…
  10. 12-439 · Payment of tax. Penalties for nonpayment
  11. 12-440 · Determination of tax
  12. 12-441 · Delinquent taxes; lien
  13. 12-442 · Power to examine
  14. 12-443 · Records to be kept
  15. 12-444 · Commissioner's records
  16. 12-445 · Oaths and subpoenas
  17. 12-446 · Taxpayer to file security
  18. 12-447 · Hearings by commissioner
  19. 12-448 · Appeals from decisions of commissioner
  20. 12-449 · Regulations and rulings
  21. 12-450 · Cooperation with Department of Consumer Protection. Suspension…
  22. 12-451 · Additional reciprocal tax
  23. 12-452 · Penalties for wilful violations concerning payment of tax or…
  24. 12-453 · Exceptions
  25. 12-454 · Seizure and sale for nonpayment of taxes
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