Connecticut General Statutes (Tax)
Conn. Gen. Stat. § 12-545
Amounts taxable
Official textcga.ct.gov
The admissions and dues taxes shall be imposed on amounts received within or without the state but only if the place of admission or club facilities are within the state.
(1971, P.A. 837, S. 8; P.A. 82-45, S. 3, 4; P.A. 99-173, S. 54, 65.)
History: P.A. 82-45 eliminated “or organization” in the reference to “place of admission, cabaret or club or organization facilities”; P.A. 99-173 deleted “cabaret”, effective June 23, 1999, and applicable to sales occurring on or after July 1, 1999.
Source: view the official text
In this chapter (21 sections)
- 12-540 · Definitions
- 12-541 · Admissions tax. Sunset
- 12-542 · Cabaret tax. Nature of tax
- 12-543 · Dues or initiation fees tax. Nature of tax. Exemptions
- 12-544 · Administration and enforcement
- 12-545 · Amounts taxable
- 12-546 · Sale of business, stock or facilities. Purchaser's duties and…
- 12-547 · Returns. Payment of tax. Penalty
- 12-547a · Liability for wilful nonpayment of taxes collected
- 12-548 · Examination of records. Deficiency assessment. Penalty.…
- 12-549 · Excess payments
- 12-550 · Claims for refund. Limitation of claim period
- 12-551 · Wilful violations. Penalties
- 12-552 · Records. Examinations. Hearings. Testimony
- 12-553 · Application to commissioner for hearing. Order for hearing
- 12-554 · Appeal
- 12-555 · Security for delinquent taxes or failure to file returns
- 12-555a · Collection of tax. State lien against real estate as security…
- 12-555b · Certificate of registration
- 12-556 · Multiple taxation prohibited
- 12-556g · Surcharge on admission charge to events at Tennis Foundation…