History: 1959 act made technical changes and added definition of "machinery" to Subsec. (r) (now (18)); 1961 act
added subdivision (l)(6) (now (12)(F)); 1967 acts added Subsecs. (u) (now (21)) and (v) (now (22)) re industrial waste and
air pollution control facilities; 1969 acts amended Subsecs. (u) (now (21)) and (v) (now (22)) to include property "...used
and consumed in the operation of facilities", substituted clean air commission for air pollution control commission in
Subsec. (v) (now (22)) and allowed certification of portions of property which reduce, control or eliminate air pollution;
and amended Subsec. (j) (now (10)) to exempt only clothing for children less than ten years old for period between July
1, 1969, and July 1, 1971; 1971 acts included syringes and needles in Subsec. (d) (now (4)), specified applicability to
manufacturers of aircraft located in this state, specifically included "take out" meals as taxable in Subsec. (m) (now (13))
and amended Subsec. (q) (now (17)) accordingly, substituted commissioner of environmental protection for water resources
commission and clean air commission in Subsecs. (u) (now (21)) and (v) (now (22)) respectively, made exemption limited
to clothing for children under ten permanent in Subsec. (j) (now (10)), clarified utility exemption in Subsec. (c) (now (3))
by including specific provisions for each type of utility service and amended Subsec. (p) (now (16)) to include gas and
electricity sold for domestic purposes; 1972 acts included food products and meals sold to patients in hospitals, nursing
homes, etc. in Subsec. (i) (now (9)) and amended Subsec. (c) (now (3)) to exempt utility services to first ten dollars a month
rather than to first twenty dollars; P.A. 73-196 added Subsec. (w) (now (23)) re flags; P.A. 73-288 deleted references to
"consumption" in Subsec. (r) (now (18)); P.A. 73-299 added Subsec. (x) (now (24)) re municipal publications, etc.; P.A.
73-439 added Subsec. (y) (now (25)) re motor vehicles sold for use outside state; P.A. 73-452 added Subsec. (z) (now
(26)) re sales of two dollars or less for items sold by eleemosynary organizations; P.A. 74-4 amended Subsec. (c) (now
(3)) to include sales of bottled gas and community antenna television and cable services and to delete special provisions
added in 1971 and amended Subsec. (p) (now (16)) to refer simply to fuel for heating purposes rather than to list specific
fuel sources, effective March 1, 1974, and applicable to all sales, furnishing or service of gas, including bottled gas, water,
electricity, community antenna television and cable services, telephone, telegraph and heating fuel for billing periods
commencing on and after that date; P.A. 74-200 amended Subsec. (l)(6) (now (12)(F)) to exempt sales of all horses except
race horses rather than just sales of draft horses; P.A. 74-263 added Subsec. (aa) (now (27)) re one-cent vending machines;
P.A. 75-213 added exception in Subsec. (k) (now (11)) and included references to "services" in Subsecs. (a) (now (1)) and
(b) (now (2)); P.A. 75-495 amended Subsec. (c) (now (3)) to state that bottled gas is propane gas; P.A. 75-567 included
references to "services" in Subsecs. (e) (now (5)) and (h) (now (8)); P.A. 75-607 added Subsec. (bb) (now (28)) re ambulance-type vehicles; P.A. 75-613 added Subsec. (cc) (now (29)) re housing facilities for low and moderate income persons
and families; P.A. 76-390 included vital life support equipment in Subsec. (s) (now (19)); P.A. 76-435 make technical
changes; P.A. 77-46 replaced "crippled" with "handicapped" in Subsec. (s) (now (19)); P.A. 77-266 added Subsec. (dd)
(now (30)) re commodities; P.A. 77-370 added Subsec. (ee) (now (31)) re special order printing for use outside state; P.A.
77-395 included sales of steam in Subsec. (c) (now (3)), effective June 20, 1977, and applicable to any sale or furnishing
of steam on or after March 1, 1974; P.A. 77-427 added Subsec. (ff) (now (32)) re vessels sold for use outside state; P.A.
77-457 added Subsec. (gg) (now (33)) re solar collectors; P.A. 78-71 deleted provisions re machinery in Subsec. (r) (now
(18)) and added Subsec. (hh) (now (34)) re machinery; P.A. 78-172 clarified exemption re newspapers in Subsec. (f) (now
(6)); P.A. 79-33 included sales of walkers in Subsec. (s) (now (19)); P.A. 79-400 added Subsec. (ii) (now (35)) re centers
of service for the elderly; P.A. 79-419 added Subsec. (jj) (now (36)) re motor vehicle driving services; P.A. 79-547 extended
provisions of Subsec. (gg) (now (33)) to apply to solar energy systems rather than just to collectors; P.A. 79-627 added
Subsec. (kk) (now (37)) re fuel for use in high-occupancy commuter vehicles, effective July 1, 1979, and applicable to
sale of fuel with respect to which motor fuel tax is refunded on or after July 1, 1979; P.A. 80-71 repealed Subsec. (g) (now
(7)) re cigarettes; P.A. 80-98 added Subsec. (ll) (now (38)) re special telephone equipment for the deaf or blind; P.A. 80-406 added Subsec. (mm) (now (39)) re alternative energy systems; P.A. 81-323 added Subsec. (nn) (now (40)) allowing
exemption for sales or use of commercial fishing vessels and machinery or equipment designed exclusively for use in such
vessels; P.A. 81-327 added Subsec. (oo) (now (41)) allowing exemption for sales of services used to determine the effect
on human health of consumption or use of a certain product or substance, effective July 1, 1981, and applicable to services
rendered on or after that date; P.A. 81-399 added Subsec. (pp) (now (42)) allowing exemption from sales and use tax for
aircraft held for resale by certain air carriers and used for purposes other than retention, demonstration or display, but
receipts from uses of such aircraft are not exempt, effective July 1, 1981, and applicable to any purchase of such aircraft
by such air carriers on or after January 1, 1977; P.A. 81-445 added Subsec. (qq) (now (43)) concerning replacement parts
for machinery in enterprise zones, effective July 1, 1982; P.A. 82-25 changed statutory reference in Subsec. (kk) (now
(37)) re the type of high-occupancy commuter vehicle with respect to which sales of fuel for use therein are exempt,
conforming with amendments to Sec. 12-459 and repeal of Sec. 12-460 in said P.A. 82-25, effective July 1, 1982, and
applicable to fuel sales by distributors on or after that date; P.A. 82-192 eliminated requirement in Subsec. (mm) (now
(39)) that exemption is only applicable if such vessel or machinery or equipment was designed exclusively for use in
commercial fishing, substituting in lieu thereof that such vessel or machinery or equipment be used exclusively in commercial fishing; P.A. 82-416 amended Subsec. (ff) (now (32)), which allows exemption from sales tax for sale of or vessel by
a shipbuilder to a nonresident for use outside the state, by allowing the same exemption when sale is made by a marine
dealer; P.A. 82-444 added Subdiv. (rr) (now (44)) re exemption for materials or equipment becoming part of or used in
production or transmission of radio or television broadcasts; P.A. 82-467 amended Subsec. (pp) (now (42)) so that the
exemption thereunder for aircraft held for resale by certain air carriers, which exemption is applicable although such aircraft
is used for purposes other than retention, demonstration or display, shall be applicable irrespective of the classification of
such aircraft for accounting and tax purposes. (Previously it was deemed necessary that such aircraft would have to be
classified as inventory to be eligible for the exemption under this subsection), effective June 8, 1982, and applicable to
use of aircraft by certificated air carriers on or after July 1, 1981; P.A. 83-18 amended Subsec. (l) (now (12)) to delete the
exemption for seeds and fertilizer unless used directly in an agricultural production process, amended Subsec. (m) (now
(13)) to delete the exemption for meals the total charge for which is less than one dollar and repealed former Subsec. (q)
(now (17)) which had exempted meals under one dollar from sales tax; P.A. 83-509 added Subsec. (ss) (now (45)), effective
July 1, 1983, and applicable to sales of gold or silver bullion and gold or silver legal tender occurring on or after said date;
P.A. 84-415 amended the definition of food products in Subsec. (m) (now (13)) by clarifying the meaning of meals which
when served by an eating establishment are not exempt from sales tax as in the case of the food products constituting such
meals and added Subsec. (tt) (now (46)) re home-delivered meals, effective July 1, 1984, and applicable to sales occurring
on or after that date; P.A. 84-507 repealed Subsec. (gg) (now (33)), merging its provisions into Subsec. (mm) (now (39))
and extending the exemption under Subsec. (mm) (now (39)) to July 1, 1986; (Revisor's note: Substitution of numeric
Subsec. indicators for alphabetic Subsec. indicators and of alphabetic Subdiv. indicators for numeric Subdiv. indicators
was made editorially by the Revisors in 1984, and first published in the general statutes revised to 1985); P.A. 85-3 added
Subdiv. (47) re exemption for articles of clothing or footwear, with certain exceptions, costing under fifty dollars, effective
March 15, 1985, and applicable to sales of clothing or footwear occurring on or after April 1, 1985; P.A. 85-159 further
amended Subdiv. (47) by changing the applicable price for clothing exempted to seventy-five dollars, effective May 16,
1985, and applicable to sales occurring on or after October 1, 1985, amended Subdiv. (12) to restore exemption for all
seeds and fertilizer deleted by P.A. 83-18, effective May 16, 1985, and applicable with respect to sales occurring on or
after April 1, 1986, and added Subdiv. (48) re exemption of nonprescription drugs and medicines, effective May 16, 1985,
and applicable with respect to sales occurring on or after July 1, 1985; P.A. 85-240 repealed Subdiv. (42) which had
exempted aircraft held for resale by certain air carriers and used for purposes other than retention, demonstration or display;
P.A. 85-435 added Subdiv. (49) concerning payments of property taxes under motor vehicle leases, effective July 1, 1985;
P.A. 85-462 amended Subdiv. (26) by increasing the maximum allowable sales price for exempt items from two to five
dollars, effective July 1, 1985, and applicable to sales occurring on or after July 1, 1985; P.A. 85-469 revised effective
date of P.A. 85-159 but without affecting this section; P.A. 85-513 added Subdiv. (50) providing exemption from sales
tax for the lease or rental of any motion picture film by the owner or operator of a theater for display at such theater,
effective July 1, 1985, and applicable to contracts of lease or rental of motion picture films becoming effective on or after
July 1, 1985; P.A. 85-534 applied exemption under Subdiv. (39) to systems utilizing cogeneration technology, extended
expiration of said exemption from July 1, 1986, to July 1, 1991, and added definition of "cogeneration technology"; P.A.
86-120 added new Subsec., designated as Subsec. (58), providing exemption for sales of services related to personnel,
management or research when company rendering service and recipient are participating in a joint venture for purposes
of research and new product development; P.A. 86-397 added Subsecs. (51), (52), (53), (54), (55) and (56), effective June
11, 1986, and applicable to sales of meals and certain tangible personal property occurring on or after July 1, 1986, and
also added Subsec. (57) providing exemption from sales tax for items purchased with federal food stamp coupons, effective
June 11, 1986, and applicable to purchases with food stamps on or after October 1, 1986, except as such date may be
deferred in accordance with Sec. 12-412e; P.A. 87-50 amended Subsec. (14) by providing that returnable containers do
not include nonrefillable beverage containers; P.A. 87-119 added Subsec. (59) providing exemption from sales tax for
aviation fuel used exclusively and directly in the experimental testing of any product, effective July 1, 1987, and applicable
to sales occurring on or after that date; P.A. 87-177 amended Subsec. (13) to provide that a meal exempt from sales tax
under Subsec. (51) may include a nonalcoholic beverage which is not a food product, and added a statement as to when a
meal is a taxable sale, effective July 1, 1987, and applicable to sales of meals occurring on or after that date; P.A. 87-238
added Subsec. (60) providing exemption from sales tax for a motor vehicle purchased but not registered in this state by a
person who is not a resident and does not maintain a permanent place of abode in this state, effective July 1, 1987, and
applicable to sales of motor vehicles occurring on or after that date; P.A. 87-311 amended Subsec. (56) to increase the
limit to one hundred dollars and to include nonprofit adult day care centers, effective July 1, 1987, and applicable to sales
occurring on or after that date; P.A. 87-315 amended Subsec. (48) by adding any medication to be used in a person's eyes
for care and treatment of any disease of the eyes to the list of medicines available without prescription and exempt from
sales tax, effective July 1, 1987, and applicable to sales of medication for diseases of the eye on or after that date; P.A. 87-422 added Subsec. (61) providing exemption from sales tax for the storage, use or other consumption of ambulances
operating in accordance with Sec. 19a-180, effective April 1, 1988, and applicable to sale of any ambulance on or after
that date; July Sp. Sess. P.A. 87-1 added Subsec. (62) allowing exemption from sales tax for certain sales of services
between parent companies and wholly-owned subsidiaries; P.A. 88-307 amended Subsec. (62) by deleting June 30, 1988,
as the date for termination of the exemption and allowing the exemption to continue without a date for termination; P.A.
88-364 made minor change in wording of Subsec. (54); P.A. 89-123 amended Subsec. (18) by removing the exemption
for certain items used in agricultural production because of the addition by this act of Subsec. (63) providing exemption
for all items sold exclusively for use in agricultural production, amended Subsec. (34) by removing the exemption for
machinery used in agricultural production because of the addition by this act of Subsec. (63) providing exemption for all
items sold exclusively for use in agricultural production, amended Subsec. (56) by making a technical change in the
description of the sale of items to which the exemption applies and added Subsec. (63) providing exemption for sales of
any items for use in agricultural production by a farmer engaged in such production as a business, with a certain minimum
income requirement from such business, and providing for issuance of an agricultural sales tax exemption permit; P.A.
89-190 amended Subsec. (35) by eliminating the requirement that elderly service centers qualified for the exemption had
to be approved for such purpose by the tax assessor in the municipality, and accordingly the commissioner of revenue
services is authorized to approve such centers for purposes of the exemption; P.A. 89-251 amended Subsec. (3) to provide
the following: (1) Continued exemption for gas and electricity in the case of residential use, (2) limited exemption for gas
and electricity in the case of agricultural production, fabrication of products to be sold or manufacturing, requiring that at
the location of such production, fabrication or manufacturing at least seventy-five per cent of the gas or electricity consumed
is for such purpose, (3) exemption for telephone and cable television service to remain in effect until January 1, 1990,
when such service is to be subject to sales tax, (4) exemption of charges for electricity not exceeding one hundred fifty
dollars per month, if not otherwise exempt and (5) exemption for gas, water, steam or electricity used in furnishing same
to consumers, deleted reference in Subsec. (13) to exemption for any meal the cost of which is less than two dollars, as
provided under Subsec. (51) which is repealed by this act and amended Subsec. (16) to provide the following: (1) Continued
exemption in the case of residential use and (2) limited exemption in the case of agricultural production, fabrication of
products to be sold or manufacturing, requiring that at the location of such production, fabrication or manufacturing at
least seventy-five per cent of the fuel consumed is for heating in the building used for such production, fabrication or
manufacturing; P.A. 90-255 amended Subsec. (26) by increasing the maximum amount of such exempt sales from five to
twenty dollars each; P.A. 90-262 added Subsec. (64) providing an exemption for the sales, storage, use or other consumption
of certain computer related cleaning equipment, effective June 8, 1990, and applicable to sales occurring on or after July
1, 1990; P.A. 90-295 amended Subsec. (44) by providing for exemption, in addition to that already allowed under said
Subsec. (44), applicable to material or equipment used directly in production and transmission of programs, on or after
October 1, 1986, for purposes of accredited medical or surgical training; P.A. 90-336 added Subsec. (64) providing an
exemption for molds, dies, patterns and sand handling equipment for metal casting foundries and Subsec. (65) providing
an exemption for molds, dies and patterns for pattern shops and metal casting foundries, effective June 12, 1990, and
applicable to purchases and sales occurring on or after April 1, 1985; P.A. 91-179 added Subdivs. (67), (68) and (69)
providing exemptions from sales tax for the sale of a motor vehicle powered by clean alternative fuel, for equipment used
to convert a vehicle to a vehicle powered by clean alternative fuel and for equipment used in a natural gas filling station,
respectively, effective October 1, 1991, and applicable to sales occurring on or after that date; June Sp. Sess. P.A. 91-3
(1) amended Subsec. (6) to provide that the exemption for newspapers would apply to subscriptions only, (2) amended
Subsec. (44) to narrow the exemption for broadcast materials and equipment, (3) amended Subsec. (47) to reduce the
exemption for clothing from seventy-five to fifty dollars, (4) added Subsecs. (70), concerning commercial vehicles, (71)
and (72), concerning printed materials, and (73), concerning component parts, and (5) repealed Subsecs. (10), (12), (28),
(32), (39) and (61), effective August 22, 1991, and applicable to sales occurring on or after October 1, 1991; June Sp. Sess.
P.A. 91-14 repealed Subsec. (32); P.A. 92-133 amended Subsec. (40) to expand the definition of commercial vessels to
vessels with a certain certification from the United States Coast Guard; P.A. 92-188 amended Subsecs. (67), (68) and (69)
to authorize an exemption from the sales and use tax for vehicles powered by electricity, effective July 1, 1992, and
applicable to sales made on or after July 1, 1992; P.A. 92-193 added Subsec. (74) providing an exemption for sales of
computer and data processing services rendered by a retailer which acquired the operations of a data processing facility
from the customer receiving such services, effective July 1, 1992, and applicable to sales occurring on or after January 1,
1993; May Sp. Sess. P.A. 92-5 amended Subsec. (71) to make a technical change, effective June 19, 1992, and applicable
to sales occurring on or after July 1, 1992; May Sp. Sess. P.A. 92-17 (1) amended Subsec. (14) to include returnable dairy
product containers, effective June 19, 1991, and applicable to sales occurring on or after July 1, 1992, (2) amended Subsec.
(40) to change the words "coastwide fishing" to "coastwise fishery", effective June 19, 1992, and applicable to sales
occurring on or after October 1, 1991, and (3) added Subsec. (75), concerning aviation fuel, Subsec. (76), concerning
aircraft repair or replacement parts, Subsec. (77), concerning aircraft repair services, Subsec. (78), concerning materials,
tools, fuel, machinery and equipment in an aircraft manufacturing facility, Subsec. (79), concerning marine fuel, and
Subsec. (80), concerning equipment for persons with physical disabilities installed in motor vehicles, effective June 19,
1992, and applicable to sales occurring on or after July 1, 1992; P.A. 93-44 amended Subsec. (5) to except any transaction
under Subdiv. (o) of Subsec. (2) of Sec. 12-407, effective April 23, 1993; P.A. 93-74 amended Subsec. (8) to include sales
to nonprofit organizations which receive at least seventy-five per cent of their funding from the state or municipality to
provisions of exemption, amended Subsec. (19) by adding custom-made wigs or hairpieces for persons with medically
diagnosed hair loss, hearing aid repairs and apnea monitors to provisions of exemption, amended Subsec. (27) to eliminate
nonprofit requirement, to add rest homes and homes for the aged to qualify for the exemption and to delete Subdiv. (3)
which had required that gift shop staff be provided by a nonprofit auxiliary service organization, amended Subsec. (44)
by adding equipment used for medical or surgical training to provisions of exemption, and added Subsecs. (82) to (85),
inclusive, providing exemption from the sales tax for certain commercial motor vehicles and buses deriving seventy-five
per cent of day's revenue from out-of-state trips, for sales of tangible personal property and services to The University of
Connecticut Educational Properties, Inc. with regard to Connecticut Technology Park and for sales of certain services to
persons eligible to receive permanent total disability benefits under Social Security, effective May 19, 1993, and applicable
to sales occurring on and after January 1, 1994; P.A. 93-122 amended Subsec. (63) to clarify the qualifications for the
exemption for certain property used in agriculture; P.A. 93-199 made Subsecs. (67), (68) and (69) applicable to sales prior
to January 1, 1998, redefined "clean alternative fuel" in Subsec. (67) to include propane and added reference to electric
recharging stations in Subsec. (69), effective July 1, 1993, and applicable to sales occurring on or after July 1, 1993; P.A.
93-262 authorized substitution of commissioner and department of social services for commissioner and department on
aging in Subsec. (56), effective July 1, 1993; P.A. 93-332 amended Subsec. (5) by exempting from the sales and use tax
nonprofit nursing homes, nonprofit rest homes and nonprofit homes for the aged, amended Subsec. (8) by deleting language
added in section 28 of public act 93-74 and providing that in determining exemption under the provisions of said Subsec.
funds received by 501(c)(3) organizations shall be considered private donations, and amended Subsec. (74) by making
existing language Subdiv. (A) and adding a Subdiv. (B) exempting computer and data processing services to a customer
by a retailer which acquired the operations of the data processing facility from the retailer described in Subdiv. (A) from
the sales and use tax, effective June 25, 1993, and applicable to sales occurring on and after July 1, 1993; P.A. 93-360
amended Subsec. (4) to clarify exemption of prescription medicine and apply the exemption to medicine provided for no
consideration and materials which become an ingredient or component part of medicine, effective July 1, 1993, and
applicable to sales and the storage, use or other consumption occurring on or after January 1, 1990, and added Subsec.
(81) re machinery, equipment, tools and materials used in fabrication of optical lenses, effective July 1, 1993, and applicable
to sales occurring on or after July 1, 1993; P.A. 93-361 amended Subsec. (1) by making existing Subsec. a Subdiv. (A)
and adding a new Subdiv. (B) exempting sale of personal property or services used to develop property which the state is
under contract to purchase through a long-term financing contract from the sales tax, effective July 1, 1993; Sept. Sp. Sess.
P.A. 93-1 amended Subsec. (1) by adding new Subdiv. (C) exempting sale of personal property or services used to construct
or equip the stadium facility, the stadium facility site, the practice facility or the practice facility site, effective September
28, 1993; P.A. 94-9 amended Subsec. (5) to delete reference to Subdiv. (o) and add reference to Subdiv. (i) of Sec. 12-407(2), effective April 1, 1994; P.A. 94-82 added Subdiv. (86) providing an exemption to sales of services by an affiliate
participating in the community economic development program established pursuant to Sec. 8-240k to another affiliate
participating in said program, effective May 25, 1994; P.A. 94-175 amended Subsec. (5) to add reference to Subpara.
(GG), effective June 2, 1994, and applicable to sales on and after April 1, 1994, and added new Subsec. (87) concerning
sales of items that are eligible benefits under federal Title XVIII or Title XIX or CHAMPUS, effective June 1, 1994, and
applicable to sales on and after April 1, 1994 (Revisor's note: On and after July 1, 1996, Subpara. (GG), mentioned in
Subsec. (5), is relettered as (FF)); May Sp. Sess. P.A. 94-4 amended (1) Subsec. (6) to include publications which only
contain puzzles, effective July 1, 1996, and applicable to sales occurring on or after said date, (2) in Subsec. (34) specified
that "machinery" is limited to equipment directly related to manufacturing processes, effective June 9, 1994, and applicable
to income years commencing on or after July 1, 1989, (3) added new Subsecs. concerning water companies and safety
apparel, respectively, effective July 1, 1996, and applicable to sales occurring on or after said date and revised effective
date of P.A. 94-175 but without affecting this section (Revisor's note: New Subsecs. enacted by May Sp. Sess. P.A. 94-4
were originally codified in Connecticut General Statutes, Revision of 1958, revised to 1995, as Subsecs. (88) and (89),
but because of their delayed effective date were redesignated by the Revisors as Subsecs. (90) and (91) to accommodate
intervening legislation); P.A. 95-160 (1) amended Subsec. (19) to add repair services, effective July 1, 1995, applicable
to sales occurring on or after that date, (2) amended Subsec. (24) to include book sales by library support groups, amended
Subsec. (27) to add sales of food products from vending machines, and amended Subsec. (44) to add Subpara. (B) re motion
picture and video production and sound re:CHY:cording equipment, effective July 1, 1997, and applicable to sales occurring on
or after that date, (3) amended Subsec. (45) to add rare and antique coins, effective July 1, 1996, and applicable to sales
occurring on or after that date, (4) amended Subsec. (74) to add new Subpara. (B) re computer and data processing services
rendered to a customer by a retailer which acquired the data processing operations from the customer, effective July 1,
1995, and applicable to sales occurring on or after that date, (5) amended Subsec. (79) to add vessels primarily used in
interstate commerce, and added new Subdiv. (92) re projects of the Connecticut Resource Recovery Authority, effective
July 1, 1997, and applicable to sales occurring on or after that date and (6) changed effective date of May Sp. Sess. P.A.
94-4, S. 19, which added new Subsecs. (88) and (89) (codified by the Revisors as Subsecs. (90) and (91) because of the
delayed effective date), to July 1, 1997, and applicable to sales on or after that date; P.A. 95-359 (1) amended Subdiv. (8)
by deleting reference to charitable and religious organizations and substituting requirement that organization is exempt
under Section 501(a) of the Internal Revenue Code of 1986 and that the U.S. Treasury Department has expressly determined
by letter that the organization is an organization described in Section 501(c)(3) or (13) of the Internal Revenue Code and
set out the exemption requirements, (2) amended Subdiv. (19) to extend exemption for oxygen, blood and blood plasma
to animals as well as humans, (3) repealed Subdiv. (25) re unregistered motor vehicles in interstate commerce, (4) amended
Subdiv. (63) to add conditions under which department may issue a farmer exemption permit when a farmer's gross income
from agricultural production is less than two thousand five hundred dollars, (5) amended Subdiv. (70) to require vehicle
purchased under exemption to be operated actively and exclusively for the carriage of interstate freight during the one-year period commencing with the date of purchase and added Subpara. (B) re qualifications for exemption under Subpara.
(A)(ii), (6) amended Subdivs. (82) and (83) to require that the vehicles purchased under exemption derive seventy-five
per cent of their revenue from their days in service from out-of-state trips or trips crossing state lines during the one-year
period commencing with the date of purchase and (7) amended Subdiv. (85) to make technical changes and added requirement that recipient is currently receiving disability benefits, all changes effective July 13, 1995, and applicable to sales
occurring on or after July 1, 1995, and July 1, 1996; P.A. 96-139 changed effective date of P.A. 95-160 but without
affecting this section; P.A. 96-172 added new Subdiv. (88) re machinery, equipment, tools and materials used in commercial
processing of photographic film and paper, effective July 1, 1996, and applicable to sales occurring on or after said date;
P.A. 96-222 amended Subsec. (70) to insert "or its successor agency" after "Interstate Commerce Commission", effective
July 1, 1996; P.A. 96-252 added Subsec. (89) re machinery, equipment, tools, materials, supplies and fuel used in the
biotechnology industry, effective July 1, 1996, and applicable to sales made on or after that date; P.A. 97-112 replaced
"home for the aged" with "residential care home"; P.A. 97-243 amended Subsec. (29) to add sales of services used and
consumed in development, construction, rehabilitation, renovation, repair and operation of housing facilities for low and
moderate income families, to add requirements re letter of determination from the commissioner and to make technical
changes, amended Subsec. (62) to delete expense allocation requirement and to make technical changes, amended Subsecs.
(71) and (72) to change use requirement from exclusive to predominant, and amended Subsec. (85) to delete Subpara.
references and insert landscaping and horticulture services, window cleaning services and maintenance services, effective
June 24, 1997, and applicable to sales occurring on or after October 1, 1997, and further amended Subsec. (79) to clarify
exemption of fuels for use in vessel primarily engaged in interstate commerce, effective June 24, 1997, and applicable to
sales occurring on or after July 1, 1997; P.A. 97-295 amended Subsec. (74) to change reference from Sec. 12-217m to Sec.
12-217w, effective July 8, 1997, and applicable to income years commencing on or after January 1, 1998; P.A. 97-315
amended Subdiv. (29) to add provisions re services described in Subsec. (2) of Sec. 12-407, effective July 10, 1997, and
applicable to sales occurring on and after September 1, 1995; P.A. 97-316 amended Subsec. (19) to exempt oxygen supply
equipment used for animals and Subsec. (44) to add Subpara. (C) re broadcast equipment, effective July 10, 1997, and
applicable to sales occurring on or after July 1, 1997, amended Subsecs. (76) and (77) to add aircraft having a maximum
certificated takeoff weight of six thousand pounds or more, effective July 10, 1997, and applicable to sales occurring on
or after October 1, 1997, added new Subsec. (93) re sales of tangible personal property or services to tourism districts,
effective July 10, 1997, and applicable to sales occurring on or after May 28, 1996, added new Subsec. (94) re sales by
nonprofit organizations at certain events up to five days a year, effective July 10, 1997, and applicable to sales occurring
on or after June 1, 1997, added new Subsecs. (95) to (98) re property or services to be incorporated, used or consumed in solid
waste to energy facilities, sales of vegetable seeds, yarn and tangible personal property by historical societies, respectively,
effective July 10, 1997, and applicable to sales occurring on or after July 1, 1997, and added new Subsec. (99) re aircraft
having a maximum certificated takeoff weight of six thousand pounds or more, effective July 10, 1997, and applicable to
sales occurring on or after October 1, 1997; June 18 Sp. Sess. P.A. 97-4 added new Subsec. (100) re low and moderate
income housing facilities located in Qualified Census Tracks or Difficult Development Areas, effective June 30, 1997,
and applicable to sales occurring on or after January 1, 1997; June 18 Sp. Sess. P.A. 97-11 changed effective date of June
18 Sp. Sess. P.A. 97-4 but without affecting this section; P.A. 98-110 amended Subsec. (6)(B) to delete subscription sales,
effective May 19, 1998, and applicable to sales occurring on or after July 1, 1998, and amended Subsec. (34) to exclude
component parts and contrivances whether purchased separately or in conjunction with a machine, effective May 19, 1998,
and applicable to sales occurring on or after January 1, 1999; P.A. 98-262 amended Subsec. (13) to remove vending
machines from the definition of "eating establishments", effective June 8, 1998, and revised effective date of P.A. 97-295,
but without affecting this section; Dec. Sp. Sess. P.A. 98-1 amended Subdiv. (1) to delete existing language in Subpara.
(C) and insert new provisions re the stadium facility and site, training facility and site, infrastructure improvements and
the NFL pavilion, effective January 12, 1999; P.A. 99-173 amended Subdiv. (19) to exempt inclined chairlifts, repair and
replacement parts for wheelchairs and other vital life function equipment, and artificial limbs and to make technical changes,
amended Subdiv. (29) to make technical changes, to designate existing provisions as Subpara. (A) and expand the exemption
for certain goods and services used or consumed in the construction, development and rehabilitation of housing facilities
for low and moderate income housing to projects run by housing authorities and to add Subpara. (B) re services for mutual
housing, amended Subdiv. (48) to expand the list of drugs and medicines to which the exemption applies, amended Subdiv.
(54) to exempt repair and replacement parts for glucose monitoring devices, amended Subdiv. (58) to make technical
changes, to add "and the marketing and support thereof" in Subpara. (c)(i), and to allow exemption for thirty years of joint
venture in existence prior to January 1, 1986, within the aircraft industry, amended Subdiv. (60) to add vessels, and amended
Subdiv. (62) to make technical changes, to expand exemption to include sales of services between noncorporate business
entities when one hundred per cent wholly-owned and to eliminate the tax on telecommunication and cable services rendered
between parent companies and wholly-owned subsidiaries, effective June 23, 1999, and applicable to sales occurring on
or after July 1, 1999, amended Subdivs. (67), (68) and (69) to extend the sunset for exemption to January 1, 2002, effective
June 23, 1999, and applicable to sales occurring on or after January 1, 1998, amended Subdiv. (80) to exempt repair and
replacement parts, effective June 23, 1999, and applicable to sales occurring on or after July 1, 1999, and added new
Subdivs. (101) to (107), inclusive, re fire arm safety devices, bicycle helmets, machinery, equipment and supplies of freight
railroads, calibration services, shoe repair services, "call before you dig" services and diesel fuel used in portable generators,
respectively, effective June 23, 1999, and applicable to sales occurring on or after July 1, 1999; P.A. 99-241 amended
Subdiv. (1) to delete stadium facility site and training facility site and add convention center site, sportsplex site and parking
facilities site, effective July 1, 1999; P.A. 00-140 amended Subdiv. (1)(C) to delete references to former convention center
site, sportsplex site and parking facilities site and add references to the Adriaen's Landing and the stadium facility site,
effective May 2, 2000; P.A. 00-170 (1) amended Subdiv. (27) to exempt sales of items for fifty cents or less from vending
machines, amended Subdiv. (47) to exempt articles of clothing or footwear which are less than seventy-five dollars and
to make technical changes and added Subdivs. (108) to (110), inclusive, re child car seats, college textbooks and cars with
mileage ratings of at least fifty miles per gallon, respectively, effective July 1, 2000, and applicable to sales occurring on
or after that date, and (2) amended Subdiv. (19) to include exemptions for closed circuit television equipment used as a
reading aid, canes and medically necessary support hose, amended Subdiv. (55) to exempt caskets used for burial and
added Subdiv. (111) re smoking cessation products and Subdiv. (112) re certain high-speed telecommunications equipment,
effective July 1, 2001, and applicable to sales occurring on or after that date; P.A. 00-174 (1) amended Subsec. (60) to
delete requirement for an affidavit for certain information required to be submitted and to add provisions re declaration,
effective July 1, 2000, and (2) amended Subdiv. (5) to make a technical change, amended Subdiv. (9) to exempt candy,
confectionery and nonalcoholic beverages sold at educational institutions and certain health care and adult living facilities,
amended Subdiv. (15) to specify that the exemption for motor vehicle fuels is for fuel sold for use in licensed motor
vehicles, whether or not the tax under Ch. 221 has been paid or for any other use if said tax has been paid but not refunded,
amended Subdiv. (40) to divide existing provisions into Subparas. (A) and (C), to coordinate requirements for the exemption
under this section with the taxpayer's federal return in Subpara. (A) and to add Subpara. (B) allowing certain start-up
commercial fishermen to avail themselves of the provisions of this section, amended Subdiv. (48) to delete requirement
that exempted drugs and medicines be for use in or on the human body and amended Subdiv. (63) to divide existing
provisions into Subparas. (A) to (D), inclusive, to make technical changes, to add provisions re declaration and delete
requirement re notarization in Subpara. (B), to change "five years" to "two years" in Subpara. (D) and to add Subpara.
(E), to facilitate issuance of permits for certain start-up farmers, effective October 1, 2000, and applicable to sales made
on or after that date; P.A. 00-196 made a technical change in Subdiv. (5). (Revisor's note: The beginning sentence of
Subdiv. (13) which reads "Sales of food products for human consumption", that had been carried as a bold face Subdiv.
catchline in the general statutes, was re-instated by the Revisors for the 2001 revision as part of the Subdiv. text, to reflect
Sec. 1 of P.A. 87-177, and the Subdiv. catchline revised to read "Food products".); June Sp. Sess. P.A. 01-6 amended
Subdiv. (27) to make a technical change and amended Subdiv. (55) to exempt caskets used for cremation, effective July
1, 2001, amended Subdiv. (62) to include federally-recognized Indian tribes in the definition of "business entity" for
purposes of subdivision, effective October 1, 2001, and applicable to sales or purchases made on or after that date, amended
Subdivs. (67) to (69) to extend their sunset provisions from January 1, 2002, to July 1, 2002, effective July 1, 2001, and
added new Subdiv. (113) re materials used in fuel cell manufacturing facility, effective July 1, 2001, and applicable to
sales occurring on or after that date; P.A. 02-103 amended Subdivs. (5), (11), (14), (19), (40), (62), (63), (67), (85), (100)
and (106) to make technical changes, effective October 1, 2002, except amendment to Subdiv. (19) which is effective July
1, 2002 (Revisor's note: In Subdivs. (5) and (19) the words "of subsection (a)" were added editorially by the Revisors for
consistency with changes made elsewhere in the act to Sec. 12-407); May 9 Sp. Sess. P.A. 02-4 amended Subdivs. (67) to
(69) to extend the exemptions in those subdivisions to July 1, 2004, and added hydrogen to the fuels covered by Subdivs.
(67) and (69), effective July 1, 2002; P.A. 03-2 repealed Subdiv. (6) re sales of magazines and newspapers, effective April
1, 2003, and amended Subdiv. (47) to lower the threshold for the clothing exemption from seventy-five dollars to fifty
dollars, effective April 1, 2003, and applicable to sales occurring on or after that date; P.A. 03-225 amended Subdiv. (40)
to substantially revise existing provisions, to allow start-up fishermen to obtain exemption permits, to add provisions re
regulations and fisherman tax exemption permits and to make conforming changes, effective October 1, 2003, and applicable to sales occurring on or after that date, and amended Subdiv. (89) to make a technical change and delete "to develop
microorganisms for specific uses", effective July 9, 2003; June 30 Sp. Sess. P.A. 03-1 added Subdiv. (114) re sales of
magazines and newspapers, effective July 1, 2004; June 30 Sp. Sess. P.A. 03-6 amended Subdiv. (5) to add exemption for
sales of certain medical equipment and supplies for patient care to and by acute care, for-profit hospitals, effective August
20, 2003, and applicable to sales occurring on or after July 1, 2005, and amended Subsec. (93) to change section reference
for tourism district, effective August 20, 2003; P.A. 04-201 amended Subdiv. (5) to exempt sales of tangible personal
property at hospitals by certain nonprofit entities, effective June 3, 2004, and applicable to sales occurring on or after
January 1, 2002; P.A. 04-217 amended Subdiv. (82)(A) to replace reference to Sec. 14-1(11) with reference to Sec. 14-1(13) and amended Subdiv. (83)(A) to eliminate reference to "subdivision (44) of" Sec. 14-1, effective January 1, 2005;
P.A. 04-231 amended Subdivs. (67) to (69), inclusive, to extend the sunset dates for the exemptions from July 1, 2004, to
July 1, 2008, effective July 1, 2004, and added Subdiv. (115) re sale of certain passenger cars utilizing hybrid technology;
May Sp. Sess. P.A. 04-2 amended Subdiv. (5) to delete exemption for equipment and supplies for patient care to and by
acute care, for-profit hospitals which was to have taken effect July 1, 2005, and added exemption for tangible personal
property or services to an acute care, for-profit hospital in connection with constructing or equipping certain facilities,
effective May 12, 2004, and applicable to sales occurring on or after July 1, 2005; (Revisor's note: In 2005 a reference in
Subdiv. (92) to "Connecticut Resource Recovery Authority" was changed editorially by the Revisors to "Connecticut
Resources Recovery Authority"); P.A. 05-251 amended Subdiv. (109) by adding provisions re textbooks used at private
occupational schools, effective July 1, 2005, and added Subdiv. (116) re sales of marine vessel brokerage services; P.A.
05-288 made technical changes in Subdiv. (82)(A), effective July 13, 2005.
Sec. 12-430. Miscellaneous provisions. (1) Security for tax. The commissioner,
whenever he deems it necessary to insure compliance with this chapter, may require
any person subject thereto to deposit with him such security as the commissioner determines. The amount of the security shall be fixed by the commissioner but shall not be
greater than six times the person's estimated average liability for the period for which
he files returns, determined in such manner as the commissioner deems proper. The
amount of the security may be increased or decreased by the commissioner subject to
the limitations herein provided. The commissioner may sell the security at public auction
if it becomes necessary so to do in order to recover any tax or any amount required to
be collected, or any interest or penalty due. Notice of the sale may be served upon the
person who deposited the security personally or by mail. If by mail, service shall be
made in the manner prescribed for service of a notice of a deficiency assessment and shall
be addressed to the person at his address as it appears in the records of the commissioner's
office. Security in the form of a bearer bond, issued by the United States or the state of
Connecticut, which has a prevailing market price may, however, be sold by the commissioner at private sale at a price not lower than the prevailing market price thereof. Upon
any sale any surplus above the amounts due shall be returned to the person who deposited
the security.
(2) Penalty for delinquent filing of return. Repealed by P.A. 81-64, S. 22, 23.
(3) Evidence of sales tax payment required before obtaining registration for
motor vehicle, vessel, snowmobile or aircraft. Each person before obtaining an original or transferral registration for a motor vehicle, vessel, snowmobile or aircraft in this
state shall furnish evidence that any tax due thereon pursuant to the provisions of this
chapter has been paid in accordance with regulations prescribed by the Commissioner
of Revenue Services, and on forms approved by, in the case of a motor vehicle, vessel
or snowmobile, the Commissioner of Revenue Services and the Commissioner of Motor
Vehicles, and, in the case of an aircraft, the Commissioner of Revenue Services and the
Commissioner of Transportation. The Commissioner of Motor Vehicles shall, upon the
request of the Commissioner of Revenue Services, after hearing by the Commissioner
of Revenue Services, suspend or revoke a motor vehicle, vessel or snowmobile registration of any person who fails to pay any tax due in connection with the sale, storage,
use or other consumption of such motor vehicle, vessel or snowmobile pursuant to the
provisions of this chapter. The Commissioner of Transportation shall, upon the request
of the Commissioner of Revenue Services, after a hearing by the Commissioner of
Revenue Services, suspend or revoke an aircraft registration of any person who fails to
pay any tax due in connection with the sale, storage, use or other consumption of such
aircraft pursuant to the provisions of this chapter.
(4) Trade-in of motor vehicles, snowmobiles, aircraft, vessels or farm tractors.
Where a trade-in of a motor vehicle is received by a motor vehicle dealer, upon the sale
of another motor vehicle to a consumer, or where a trade-in of an aircraft, as defined in
subdivision (5) of section 15-34, is received by an aircraft dealer, upon the sale of another
aircraft to a consumer, or where a trade-in of a farm tractor, snowmobile or any vessel,
as defined in section 15-127, is received by a retailer of farm tractors, snowmobiles or
such vessels upon the sale of another farm tractor, snowmobile or such vessel to a
consumer, the tax is only on the difference between the sale price of the motor vehicle,
aircraft, snowmobile, farm tractor or such vessel purchased and the amount allowed on
the motor vehicle, aircraft, snowmobile, farm tractor or such vessel traded in on such
purchase. When any such motor vehicle, aircraft, snowmobile, farm tractor or such
vessel traded in is subsequently sold to a consumer or user, the tax provided for in this
chapter applies.
(5) Payment of sales or use tax to another state. If any service or article of tangible
personal property has already been subjected to a sales or use tax by any other state or
political subdivision thereof and payment made thereon in respect to its sale or use in
an amount less than the tax imposed by this chapter, the provisions of this chapter shall
apply, but at a rate measured by the difference, only, between the rate herein fixed and
the rate by which the previous tax upon the sale or use was computed. If such tax imposed
in such other state or political subdivision thereof is equivalent to or in excess of the
rate imposed under this chapter at the time of such sale or use, then no tax shall be due
on such article.
(6) Miscellaneous provisions. When a licensed motor vehicle dealer replaces a
motor vehicle which has been registered to such dealer and the replaced motor vehicle
is no longer in the possession of or used by such dealer, the tax imposed by this chapter
shall be applicable only with respect to the difference between such dealer's cost for
the new motor vehicle being registered, which motor vehicle is the replacement for said
replaced motor vehicle, and the wholesale value of said replaced motor vehicle at the
time of its replacement, determined in accordance with a standard reference book for
such values acceptable to the Commissioner of Revenue Services.
(7) Deposit requirement for persons doing business with nonresident contractors. (A) As used in this section, (i) "nonresident contractor" means a contractor who
does not maintain a regular place of business in this state; (ii) "regular place of business"
means any bona fide office, factory, warehouse or other space in this state at which a
contractor is doing business in its own name in a regular and systematic manner, and
which place is continuously maintained, occupied, and used by the contractor in carrying
on its business through its employees regularly in attendance to carry on the contractor's
business in the contractor's own name, except that "regular place of business" does not
include a place of business for a statutory agent for service of process, or a temporary
office or location used by the contractor only for the duration of the contract, whether
or not at the site of construction, or an office maintained, occupied and used by a person
affiliated with the contractor; (iii) "contract price" means the total contract price, including deposits, amounts held as retainage, costs for any change orders, or charges for add-ons; and (iv) "person doing business with a nonresident contractor" does not include
an owner or tenant of real property used exclusively for residential purposes and consisting of three or fewer dwelling units, in one of which the owner or tenant resides,
provided each nonresident contractor doing business with such owner or tenant shall
be required to comply with the bond requirements under subparagraph (F) of this subdivision.
(B) Any person doing business with a nonresident contractor and making payments
of the contract price to such nonresident contractor shall deduct and withhold from
such payments an amount of five per cent of such payments, unless such nonresident
contractor has furnished a certificate of compliance as described in subparagraph (E)
of this subdivision. The amounts so required to be deducted and withheld shall be paid
over to the commissioner by the last day of the month following the calendar quarter
following the calendar quarter in which the first payment to the nonresident contractor
is made, and every calendar quarter thereafter. Each such payment to the commissioner
shall be accompanied by a form prescribed by the commissioner. The amount required
to be deducted and withheld from the nonresident contractor, when so deducted and
withheld, shall be held to be a special fund in trust for the state. No nonresident contractor
shall have any right of action against a person deducting and withholding under this
subdivision with respect to any moneys deducted and withheld and paid over to the
commissioner in compliance with or intended compliance with this subdivision.
(C) A nonresident contractor shall request, in writing, that the Commissioner of
Revenue Services audit the records of such contractor for a project for which amounts
were deducted and withheld from such contractor under subparagraph (B) of this subdivision. If such request is not made within three years after the date the final payment
of such amounts was made to the commissioner, such contractor waives the right to
request such audit and claim a refund of such amounts. The commissioner shall, after
receipt of such request, conduct an audit and issue to the nonresident contractor a certificate of no tax due or a certificate of tax due from the nonresident contractor. Not later
than ninety days after the issuance of a certificate of no tax due, the commissioner
shall return to the nonresident contractor the amounts deducted and withheld from such
contractor and paid over to the commissioner. Upon issuance of a certificate of taxes
due, the commissioner may return to the nonresident contractor the amount by which
the amounts deducted and withheld and paid over to the commissioner under subparagraph (B) of this subdivision exceed the amount of taxes set forth in the certificate,
together with the interest and penalties then assessed.
(D) When a person doing business with the nonresident contractor pays over to
the Commissioner of Revenue Services amounts deducted and withheld pursuant to
subparagraph (B) of this subdivision, such person shall not be liable for any claim of
the nonresident contractor for such amounts or for any claim of the commissioner for
any taxes of the nonresident contractor arising from the activities of the nonresident
contractor on the project for which the amounts were paid over. Such payment shall
not relieve the person doing business with the nonresident contractor of such person's
liability for use taxes due on purchases of services from such nonresident contractor.
(E) When a nonresident contractor enters into a contract with the state, said contractor shall provide the Labor Department with evidence demonstrating compliance with
the provisions of chapters 567 and 568, the prevailing wage requirements of chapter
557 and any other provisions of the general statutes related to conditions of employment.
(F) Not later than one hundred twenty days after the commencement of the contract,
or thirty days after the completion of the contract, whichever is earlier, a nonresident
contractor may (i) furnish a guarantee bond in a sum equivalent to five per cent of the
contract price, or (ii) deposit with the commissioner a cash bond in a sum equal to five
per cent of the contract price, in lieu of the requirements contained in subparagraph
(B) of this subdivision. The commissioner may accept such bond on such terms and
conditions as the commissioner may require, and upon acceptance of such bond, shall
issue a certificate of compliance to the contractor. The provisions of subparagraph (C)
of this subdivision shall apply to such bond, upon completion of the contract, in the
same manner as such provisions apply to amounts paid over under subparagraph (B) of
this subdivision.
(G) Upon the furnishing of a certificate of compliance by the nonresident contractor
to the person doing business with a nonresident contractor, such person shall not be
liable for any claim of the commissioner for any taxes of the nonresident contractor
arising from the activities of such contractor on the project for which the bond was
provided. Such certificate of compliance shall not relieve the person doing business
with the nonresident contractor of such person's liability for use taxes due on purchases
of services from such nonresident contractor.
(H) If any person doing business with a nonresident contractor fails to deduct and
withhold and pay over to the commissioner amounts under subparagraph (B) of this
subdivision, or fails to obtain a certificate of compliance from the nonresident contractor
pursuant to subparagraph (G) of this subdivision, such person shall be personally liable
for payment of any taxes of the nonresident contractor arising from the activities of such
contractor on the project for which such amounts or certificate were required.
(1949 Rev., S. 2114; 1951, S. 1175d, 1176d; September, 1957, P.A. 13, S. 2; 1961, P.A. 399; 1969, P.A. 752, S. 13;
June, 1969, P.A. 1, S. 22; June, 1971, P.A. 5, S. 128; P.A. 73-166; 73-518, S. 1, 2; 73-520; P.A. 74-338, S. 16, 94; P.A.
75-213, S. 41, 53; 75-470, S. 1, 2; Dec. Sp. Sess. P.A. 75-1, S. 10-12; P.A. 76-199, S. 1, 3; P.A. 77-614, S. 139, 610; P.A.
81-64, S. 22, 23; P.A. 82-36, S. 1, 3; P.A. 88-6, S. 5; 88-7, S. 1; P.A. 89-123, S. 6; P.A. 91-127, S. 1; P.A. 93-288, S. 6,
7; May Sp. Sess. P.A. 94-4, S. 20, 85; P.A. 95-160, S. 64, 69; 95-260, S. 2, 24; P.A. 00-174, S. 17, 83; June Sp. Sess. P.A.
01-6, S. 45, 85; P.A. 03-147, S. 1; June 30 Sp. Sess. P.A. 03-6, S. 76; P.A. 05-260, S. 6.)
History: 1961 act provided that Subsec. (4) apply only to Connecticut motor vehicle dealers; 1969 acts included snowmobiles in Subsecs. (3) and (4), deleted references to dealers "licensed under the provisions of subdivision (D) of part III of
chapter 246 and holding a valid seller's permit" in Subsec. (4) and added provision re computation of tax during period
between July 1, 1969, and July 1, 1971, in Subsec. (4); 1971 act deleted special provisions re tax between 1969 and 1971
in Subsec. (4); P.A. 73-166 increased amount of security from ten to twenty thousand dollars in Subsec. (1); P.A. 73-518
placed snowmobiles and dealers in provision re dealers of farm tractors rather than in provision re motor vehicle dealers
and included dealers of vessels under Subsec. (4); P.A. 73-520 added Subsec. (6) re dealers' replacement vehicles; P.A.
74-338 made technical change in Subsec. (4); P.A. 75-213 included references to "acceptance" and "services"; P.A. 75-470 added Subsec. (7) re bond requirement for nonresident contractor; December, 1975, P.A. 75-1 increased alternate
amounts of security in Subsec. (1) at six times, rather than two times, the person's estimated average liability for filing
period and deleted "quarterly or other" with reference to tax periods, effective January 1, 1976, and applicable to taxes
imposed by chapter 219 on or after that date; P.A. 76-199 included boats in Subsec. (3) and made technical correction;
P.A. 77-614 substituted commissioner of revenue services for tax commissioner, effective January 1, 1979; P.A. 81-64
repealed Subsec. (2) re penalty for delinquent filing of return; P.A. 82-36 increased the maximum security that may be
required under Subsec. (1) to insure compliance with sales tax requirements, which maximum security prior to P.A. 82-36 was six times the taxpayer's estimated average liability or twenty thousand dollars, whichever is less, by raising twenty
thousand dollars to one hundred thousand dollars; P.A. 88-6 amended Subsec. (3) by including registration of aircraft as
subject to the requirements of this Subsec. and adding the requirement previously in Sec. 12-431 that proof of property
tax payment be made before allowing exemption from sales tax for certain transfers of motor vehicles under said Sec. 12-431; P.A. 88-7 amended Subsec. (3) by inserting provisions deleted from Sec. 12-431 by P.A. 88-7, requiring each person
eligible for exemption under use tax for a motor vehicle as allowed in Subdiv. (a) or (b) of Sec. 12-431 to furnish evidence
that property tax applicable to the motor vehicle has been paid in full; P.A. 89-123 amended Subsec. (3) by substituting
the term "vessel" for the term "boat", wherever it appeared in the subsection; P.A. 91-127 amended Subsec. (1) to remove
the upper limit of one hundred thousand dollars on the required security; (Revisor's note: In 1993 the following language,
which was omitted from the 1991 revision due to clerical error, was reinstated editorially at the end of Subsec. (3): "suspend
or revoke an aircraft registration of any person who fails to pay any tax due in connection with the sale, storage, use or
other consumption of such aircraft pursuant to the provisions of this chapter"); P.A. 93-288 amended Subsec. (7) increasing
bond requirement from three per cent of the total amount of the contract to five per cent of the total amount of the contract
and adding Subdiv. (7) re information to be supplied by nonresident contractors, effective July 1, 1993; May Sp. Sess.
P.A. 94-4 in Subsec. (4) included the trade-in of aircraft, effective July 1, 1996, and applicable to sales occurring on or
after said date; P.A. 95-160 changed the effective date of May Sp. Sess. P.A. 94-4, S. 20 to July 1, 1997, and applicable
to sales on or after that date; P.A. 95-260 amended Subsec. (3) to eliminate provision requiring person to furnish evidence
of payment of property tax applicable to the motor vehicle before obtaining original or transferral motor vehicle registration
and provision as to what evidence of payment consists of, effective July 1, 1995 (Revisor's note: A reference in Subsec. (7)
to "Department of Labor" was changed editorially by the Revisors to "Labor Department" for consistency with customary
statutory usage); P.A. 00-174 added Subdivs. (7)(a)(ii) and (7)(b)(ii) re security for tax required of direct payment permit
holders, specified when persons other than direct payment permit holders shall make payments under this section and made
technical changes, effective October 1, 2000, and applicable to contracts entered into on or after that date; June Sp. Sess.
P.A. 01-6 amended Subdiv. (7)(b) to extend the deadline for a person who hires an out-of-state contractor to post security
for payment of sales tax on property to be consumed in fulfilling the contract, effective July 1, 2001; P.A. 03-147 amended
Subdiv. (7) to delete former Subsecs. (a) to (c), to add new Subparas. (A) to (D) re deposit requirements for persons doing
business with nonresident contractors and to redesignate existing Subsec. (d) as Subpara. (E), effective July 1, 2003, and
applicable to contracts entered into on or after that date; June 30 Sp. Sess. P.A. 03-6 amended Subdiv. (7) to add Subpara.
(F) re guarantee bond in lieu of the requirements of Subpara. (B), effective August 20, 2003; P.A. 05-260 amended Subdiv.
(7) by adding definitions for "contract price" and "person doing business with a nonresident contractor", providing for a
certificate of compliance as alternative method of ensuring payment of tax, requiring tax payments to be held in special
fund, adding Subparas. (G) and (H) re liability for taxes, and making other conforming changes, effective October 1, 2005,
and applicable to contracts entered into on or after that date.