Substitute Senate Bill No. 1237
Substitute Senate Bill No. 1237
PUBLIC ACT NO. 97-316
AN ACT CONCERNING EXEMPTIONS AND EXCLUSIONS FROM
THE SALES AND USE TAX.
Be it enacted by the Senate and House of
Representatives in General Assembly convened:
Section 1. Subsection (44) of section 12-412
of the general statutes, as amended by section 43
of public act 95-160, is repealed and the
following is substituted in lieu thereof:
(44) (A) Sales of and the storage, use or
other consumption of any filmed and taped
television and radio programs and any materials
which become an ingredient or component part of
films or tapes which are used directly in the
production and transmission of finished programs
(i) broadcast to the general public by a
television or radio station or (ii) used on or
after October 1, 1986, for purposes of accredited
medical or surgical training, including any
equipment used for such purpose; [or] (B) sales of
and the storage, use, rental, lease or other
consumption of any motion picture or video
production equipment or sound recording equipment
purchased or leased for use in this state for
production activities which become an ingredient
or component part of any master tapes, records,
video tapes or film produced for commercial
entertainment, commercial advertising or
commercial educational purposes; OR (C) SALES OF
AND THE STORAGE, USE, RENTAL OR LEASE OF
EQUIPMENT, INCLUDING, BUT NOT LIMITED TO, ANTENNAS
USED DIRECTLY IN THE PRODUCTION OR BROADCAST OF
PROGRAMS TO THE GENERAL PUBLIC BY A TELEVISION OR
RADIO STATION.
Sec. 2. Section 12-412 of the general statutes
is amended by adding subsection (93) as follows:
(NEW) (93) Sales of tangible personal property
or services to any tourism district, as defined in
section 32-302.
Sec. 3. Section 12-412 of the general statutes
is amended by adding subsection (94) as follows:
(NEW) (94) Sales of tangible personal property
by nonprofit organizations at bazaars, fairs,
picnics, tag sales or similar events to the extent
of five such events of a day's duration held
during any calendar year.
Sec. 4. Section 12-412 of the general statutes
is amended by adding subsections (95) to (98),
inclusive, as follows:
(NEW) (95) The sales or use of any services or
tangible personal property to be incorporated into
or used or otherwise consumed in the operation of
a solid waste-to-energy facility, certified as
approved for such purpose by the Commissioner of
Environmental Protection, whether such purchases
are made directly by an authority or an operating
committee, or are reimbursed by an authority or
operating committee to the lessee or operator of
such facility.
(NEW) (96) Sales of vegetable seeds suitable
for planting to produce food for human
consumption.
(NEW) (97) Any sale of yarn for noncommercial
use made of natural or synthetic fibers.
(NEW) (98) Sales of tangible personal property
by historical societies.
Sec. 5. Section 32-23h of the general statutes
is repealed and the following is substituted in
lieu thereof:
The exercise of the powers granted by this
chapter, chapter 578 and subsection (a) of section
10-321 shall constitute the performance of an
essential governmental function and the authority
shall not be required to pay any taxes or
assessments upon or in respect of a project, or
any property or moneys of the authority, levied by
any municipality or political subdivision or
special district having taxing powers of the
state, nor shall the authority be required to pay
state taxes of any kind, and the authority, its
projects, property and moneys and any bonds and
notes issued under the provisions of said chapters
and sections, their transfer and the income
therefrom, including any profit made on the sale
thereof, shall at all times be free from taxation
of every kind by the state except for estate or
succession taxes and by the municipalities and all
other political subdivisions or special districts
having taxing powers of the state; provided any
person, leasing a project from the authority shall
pay to the municipality or other political
subdivision or special district having taxing
powers, in which such project is located, a
payment in lieu of taxes which shall equal the
taxes on real and personal property, including
water and sewer assessments, which such lessee
would have been required to pay had it been the
owner of such property during the period for which
such payment is made and neither the authority nor
its projects, properties, money or bonds and notes
shall be obligated, liable or subject to lien of
any kind for the enforcement, collection or
payment thereof. THE SALE OF TANGIBLE PERSONAL
PROPERTY OR SERVICES BY THE AUTHORITY IS EXEMPT
FROM THE SALES TAX UNDER CHAPTER 219, AND THE
STORAGE, USE OR OTHER CONSUMPTION IN THIS STATE OF
TANGIBLE PERSONAL PROPERTY OR SERVICES PURCHASED
FROM THE AUTHORITY IS EXEMPT FROM THE USE TAX
UNDER CHAPTER 219. If and to the extent the
proceedings under which the bonds authorized to be
issued under the provisions of said chapters and
sections so provide, the authority may agree to
cooperate with the lessee of a project in
connection with any administrative or judicial
proceedings for determining the validity or amount
of such payments and may agree to appoint or
designate and reserve the right in and for such
lessee to take all action which the authority may
lawfully take in respect of such payments and all
matters relating thereto, provided such lessee
shall bear and pay all costs and expenses of the
authority thereby incurred at the request of such
lessee or by reason of any such action taken by
such lessee in behalf of the authority. Any lessee
of a project which has paid the amounts in lieu of
taxes required by this section to be paid shall
not be required to pay any such taxes in which a
payment in lieu thereof has been made to the state
or to any such municipality or other political
subdivision or special district having taxing
powers, any other statute to the contrary
notwithstanding. Any industrial pollution control
facility financed under said chapters and sections
shall be subject to such approvals, as may be
required by law, of any agency of the state and
any agency of the United States having
jurisdiction in the matter and, in the discretion
of the authority, may be acquired, constructed or
improved as part of or jointly with a pollution
control facility undertaken by a municipality or
political subdivision or special district having
taxing powers in the state and the authority is
authorized to cooperate and execute contracts with
such a municipality or political subdivision or
special district.
Sec. 6. Subdivision (2) of section 12-407 of
the general statutes, as amended by section 49 of
public act 95-160, is repealed and the following
is substituted in lieu thereof:
(2) "Sale" and "selling" mean and include: (a)
Any transfer of title, exchange or barter,
conditional or otherwise, in any manner or by any
means whatsoever, of tangible personal property
for a consideration; (b) any withdrawal, except a
withdrawal pursuant to a transaction in foreign or
interstate commerce, of tangible personal property
from the place where it is located for delivery to
a point in this state for the purpose of the
transfer of title, exchange or barter, conditional
or otherwise, in any manner or by any means
whatsoever, of the property for a consideration;
(c) the producing, fabricating, processing,
printing or imprinting of tangible personal
property for a consideration for consumers who
furnish either directly or indirectly the
materials used in the producing, fabricating,
processing, printing or imprinting, including but
not limited to, computer programming, sign
construction, photofinishing, duplicating and
photocopying; (d) the furnishing and distributing
of tangible personal property for a consideration
by social clubs and fraternal organizations to
their members or others; (e) the furnishing,
preparing, or serving for a consideration of food,
meals or drinks; (f) a transaction whereby the
possession of property is transferred but the
seller retains the title as security for the
payment of the price; (g) a transfer for a
consideration of the title of tangible personal
property which has been produced, fabricated or
printed to the special order of the customer, or
of any publication, including but not limited to,
computer programming, sign construction,
photofinishing, duplicating and photocopying; (h)
a transfer for a consideration of the occupancy of
any room or rooms in a hotel or lodging house for
a period of thirty consecutive calendar days or
less; (i) the rendering of certain services for a
consideration, exclusive of such services rendered
by an employee for his employer, as follows: (A)
Computer and data processing services, including
but not limited to, time, AND EXCLUSIVE OF
SERVICES RENDERED IN CONNECTION WITH THE CREATION,
DEVELOPMENT HOSTING OR MAINTENANCE OF ALL OR PART
OF A WEB SITE WHICH IS PART OF THE GRAPHICAL,
HYPERTEXT PORTION OF THE INTERNET, COMMONLY
REFERRED TO AS THE WORLD WIDE WEB, (B) credit
information and reporting services, (C) services
by employment agencies and agencies providing
personnel services, (D) private investigation,
protection, patrol work, watchman and armored car
services, exclusive of services of off-duty police
officers [at construction sites] AND OFF-DUTY FIRE
FIGHTERS, (E) painting and lettering services, (F)
photographic studio services, (G) telephone
answering services, (H) stenographic services, (I)
services to industrial, commercial or
income-producing real property, including but not
limited to, such services as management,
electrical, plumbing, painting and carpentry and
excluding any such services rendered in the
voluntary evaluation, prevention, treatment,
containment or removal of hazardous waste, as
defined in section 22a-115, or other contaminants
of air, water or soil, provided income-producing
property shall not include property used
exclusively for residential purposes in which the
owner resides and which contains no more than
three dwelling units, or a housing facility for
low and moderate income families and persons owned
by an organization which has as one of its
purposes the ownership of housing for low and
moderate income families, and which organization
has been granted exemption from federal income
taxation, (J) business analysis, management,
management consulting and public relations
services, excluding any environmental consulting
services, (K) services providing "piped-in" music
to business or professional establishments, (L)
flight instruction and chartering services by a
certificated air carrier on an aircraft, the use
of which for such purposes, but for the provisions
of subsection (4) of section 12-410 and subsection
(12) of section 12-411, would be deemed a retail
sale and a taxable storage or use, respectively,
of such aircraft by such carrier, (M) motor
vehicle repair services, including any type of
repair, painting or replacement related to the
body or any of the operating parts of a motor
vehicle, (N) motor vehicle parking, including the
provision of space, other than metered space, in a
lot having thirty or more spaces, excluding (i)
space in a seasonal parking lot provided by a
person who is exempt from taxation under this
chapter pursuant to subsection (1), (5) or (8) of
section 12-412, (ii) space in a parking lot owned
or leased under the terms of a lease of not less
than ten years duration and operated by an
employer for the exclusive use of its employees,
(iii) valet parking provided at any airport, and
(iv) space in municipally-operated railroad
parking facilities in municipalities located
within an area of the state designated as a severe
nonattainment area for ozone under the federal
Clean Air Act, (O) radio or television repair
services, (P) furniture reupholstering and repair
services, (Q) repair services to any electrical or
electronic device, including but not limited to,
such equipment used for purposes of refrigeration
or air-conditioning, (R) lobbying or consulting
services for purposes of representing the
interests of a client in relation to the functions
of any governmental entity or instrumentality, (S)
services of the agent of any person in relation to
the sale of any item of tangible personal property
for such person, exclusive of the services of a
consignee selling works of art, as defined in
subsection (b) of section 12-376c, or articles of
clothing or footwear intended to be worn on or
about the human body other than (i) any special
clothing or footwear primarily designed for
athletic activity or protective use and which is
not normally worn except when used for the
athletic activity or protective use for which it
was designed and (ii) jewelry, handbags, luggage,
umbrellas, wallets, watches and similar items
carried on or about the human body but not worn on
the body in the manner characteristic of clothing
intended for exemption under subdivision (47) of
section 12-412, under consignment, exclusive of
services provided by an auctioneer, (T) locksmith
services, (U) advertising or public relations
services, including layout, art direction, graphic
design, mechanical preparation or production
supervision, not related to the development of
media advertising or cooperative direct mail
advertising, (V) landscaping and horticulture
services, (W) window cleaning services, (X)
maintenance services, (Y) janitorial services, (Z)
exterminating services, (AA) swimming pool
cleaning and maintenance services, (BB) renovation
and repair services as set forth in this
subparagraph, to other than industrial, commercial
or income-producing real property: Paving of any
sort, painting or staining, wallpapering, roofing,
siding and exterior sheet metal work, (CC)
miscellaneous personal services included in
industry group 729 in the Standard Industrial
Classification Manual, United States Office of
Management and Budget, 1987 edition, exclusive of
(i) services rendered by massage therapists
licensed pursuant to chapter 384a, and (ii)
services rendered by a hypertrichologist licensed
pursuant to chapter 388, (DD) any repair or
maintenance service to any item of tangible
personal property including any contract of
warranty or service related to any such item; (EE)
business analysis, management or managing
consulting services rendered by a general partner,
or an affiliate thereof, to a limited partnership,
provided (i) that the general partner, or an
affiliate thereof, is compensated for the
rendition of such services other than through a
distributive share of partnership profits or an
annual percentage of partnership capital or assets
established in the limited partnership's offering
statement, and (ii) the general partner, or an
affiliate thereof, offers such services to others,
including any other partnership. As used in
subparagraph (EE)(i) "an affiliate of a general
partner" means an entity which is directly or
indirectly owned fifty per cent or more in common
with a general partner; and (FF) notwithstanding
the provisions of section 12-412, except
subsection (87) thereof, patient care services, as
defined in subsection (30) of this section by a
hospital; (j) the leasing or rental of tangible
personal property of any kind whatsoever,
including but not limited to, motor vehicles,
linen or towels, machinery or apparatus, office
equipment and data processing equipment, provided
for purposes of this subdivision and the
application of sales and use tax to contracts of
lease or rental of tangible personal property, the
leasing or rental of any motion picture film by
the owner or operator of a motion picture theater
for purposes of display at such theater shall not
constitute a sale within the meaning of this
subsection; (k) the rendering of
telecommunications service, as defined in
subsection (26) of this section, for a
consideration on or after January 1, 1990,
exclusive of any such service rendered by an
employee for his employer, subject to the
provisions related to telecommunications service
in accordance with section 12-407a; (l) the
rendering of community antenna television service,
as defined in subsection (27) of this section, for
a consideration on or after January 1, 1990,
exclusive of any such service rendered by an
employee for his employer; (m) the transfer for
consideration of space or the right to use any
space for the purpose of storage or mooring of any
noncommercial vessel, exclusive of dry or wet
storage or mooring of such vessel during the
period commencing on the first day of November in
any year to and including the thirtieth day of
April of the next succeeding year. Wherever in
this chapter reference is made to the sale of
tangible personal property or services, it shall
be construed to include sales described in this
subsection, except as may be specifically provided
to the contrary.
Sec. 7. Subdivisions (8) and (9) of section
12-407 of the general statutes are repealed and
the following is substituted in lieu thereof:
(8) "Sales price" means the total amount for
which tangible personal property is sold, the
total amount of rent received for occupancy or the
total amount received for any service rendered on
or after July 1, 1975, or the total amount of
payment or periodic payments received for leasing
or rental of tangible personal property for the
term of any such lease or rental occurring on or
after July 1, 1975, valued in money, whether paid
in money or otherwise, without any deduction on
account of any of the following: (a) The cost of
the property sold; (b) the cost of materials used,
labor or service cost, interest charged, losses or
any other expenses; (c) for any sale occurring on
or after July 1, 1993, any charges by the seller
to the purchaser for shipping or delivery,
notwithstanding whether such charges are
separately stated in a written contract, or on a
bill or invoice rendered to such purchaser or
whether such shipping or delivery is provided by
the seller or a third party. The provisions of
subdivision (c) of this subsection shall not apply
to any item exempt from taxation pursuant to
section 12-412. Such total amounts include all of
the following: (a) Any services that are a part of
the sale; (b) any amount for which credit is given
to the purchaser by the seller; (c) all
compensation and all employment-related expenses,
whether or not separately stated, paid to or on
behalf of employees of a retailer of any service
described in subdivision (i) of subsection (2) of
this section. "Sales price" does not include any
of the following: (a) Cash discounts allowed and
taken on sales; (b) any portion of the amount
charged for property returned by customers, which
upon rescission of the contract of sale is
refunded either in cash or credit, provided the
property is returned within ninety days from the
date of purchase; (c) the amount of any tax, not
including any manufacturers' or importers' excise
tax, imposed by the United States upon or with
respect to retail sales whether imposed upon the
retailer or the consumer; (d) the amount charged
for labor rendered in installing or applying the
property sold, provided such charge is separately
stated and exclusive of such charge for any
service rendered within the purview of
subparagraph (I) of subdivision (i) of subsection
(2) of this section; (e) the amount charged for
separately stated compensation, fringe benefits,
workers' compensation and payroll taxes or
assessments paid to or on behalf of employees of a
retailer who has contracted to manage a service
recipient's property or business premises and
renders management services described in
subdivision (i) of subsection (2) of this section,
provided (A) the employees perform such services
solely for the service recipient at its property
or business premises and (B) "sales price" shall
include the separately stated compensation, fringe
benefits, workers' compensation and payroll taxes
or assessments paid to or on behalf of any
employee of the retailer who is an officer,
director or owner of more than five per cent of
the outstanding capital stock of the retailer.
Determination whether an employee performs
services solely for a service recipient at its
property or business premises for purposes of this
subdivision shall be made by reference to such
employee's activities during the time period
beginning on the later of the commencement of the
management contract, the date of the employee's
first employment by the retailer or the date which
is six months immediately preceding the date of
such determination; and (f) the amount charged for
separately stated compensation, fringe benefits,
workers' compensation and payroll taxes or
assessments paid to or on behalf of [an] A LEASED
employee. [, as defined as a leased employee
pursuant to Section 414(n) of the Internal Revenue
Code of 1986, or any subsequent corresponding
internal revenue code of the United States,
provided a leased employee shall not include an
employee who is hired by a temporary help service
and assigned to support or supplement the
workforce of a temporary help service's client]
FOR PURPOSES OF THIS SUBPARAGRAPH, AN EMPLOYEE
SHALL BE TREATED AS A LEASED EMPLOYEE IF (1) THE
EMPLOYEE IS PROVIDED TO THE CLIENT AT THE
COMMENCEMENT OF AN AGREEMENT WITH AN EMPLOYEE
LEASING ORGANIZATION UNDER WHICH AT LEAST
SEVENTY-FIVE PER CENT OF THE EMPLOYEES PROVIDED TO
THE CLIENT AT THE COMMENCEMENT OF SUCH INITIAL
AGREEMENT QUALIFY AS LEASED EMPLOYEES PURSUANT TO
SECTION 414(n) OF THE INTERNAL REVENUE CODE OF
1986, OR ANY SUBSEQUENT CORRESPONDING INTERNAL
REVENUE CODE OF THE UNITED STATES, AS FROM TIME TO
TIME AMENDED, OR (2) THE EMPLOYEE IS ADDED TO THE
CLIENT'S WORKFORCE BY THE EMPLOYEE LEASING
ORGANIZATION SUBSEQUENT TO THE COMMENCEMENT OF
SUCH INITIAL AGREEMENT AND QUALIFIES AS A LEASED
EMPLOYEE PURSUANT TO SECTION 414(n) OF SAID
INTERNAL REVENUE CODE OF 1986 WITHOUT REGARD TO
SUBPARAGRAPH (B) OF PARAGRAPH (2) THEREOF. A
LEASED EMPLOYEE SHALL NOT INCLUDE ANY EMPLOYEE WHO
IS HIRED BY A TEMPORARY HELP SERVICE AND ASSIGNED
TO SUPPORT OR SUPPLEMENT THE WORKFORCE OF A
TEMPORARY HELP SERVICE'S CLIENT.
(9) "Gross receipts" means the total amount of
the sales price, of the retail sales of retailers,
or the total amount of the rent received for
occupancy or the total amount received for any
service rendered on or after July 1, 1975, or the
total amount of payment or periodic payments
received for leasing or rental of tangible
personal property for the term of any such lease
or rental occurring on or after July 1, 1975,
valued in money, whether received in money or
otherwise, without any deduction on account of any
of the following: (a) The cost of the property
sold; however, in accordance with such regulations
as the Commissioner of Revenue Services may
prescribe, a deduction may be taken if the
retailer has purchased property for some other
purpose than resale, has reimbursed his vendor for
tax which the vendor is required to pay to the
state or has paid the use tax with respect to the
property, and has resold the property prior to
making any use of the property other than
retention, demonstration or display while holding
it for sale in the regular course of business. If
such a deduction is taken by the retailer, no
refund or credit will be allowed to his vendor
with respect to the sale of the property; (b) the
cost of the materials used, labor or service cost,
interest paid, losses or any other expense; (c)
for any sale occurring on or after July 1, 1993,
any charges by the seller to the purchaser for
shipping or delivery, notwithstanding whether such
charges are separately stated in the written
contract, or on a bill or invoice rendered to such
purchaser or whether such shipping or delivery is
provided by the seller or a third party. The
provisions of subdivision (c) of this subsection
shall not apply to any item exempt from taxation
pursuant to section 12-412. The total amount of
the sales price includes all of the following: (a)
Any services that are a part of the sale; (b) all
receipts, cash, credits and property of any kind;
(c) any amount for which credit is allowed by the
seller to the purchaser; (d) all compensation and
all employment-related expenses, whether or not
separately stated, paid to or on behalf of
employees of a retailer of any service described
in subdivision (i) of subsection (2) of this
section. "Gross receipts" do not include any of
the following: (a) Cash discounts allowed and
taken on sales; (b) any portion of the sales price
of property returned by customers, which upon
rescission of the contract of sale is refunded
either in cash or credit, provided the property is
returned within ninety days from the date of sale;
(c) the amount of any tax, not including any
manufacturers' or importers' excise tax, imposed
by the United States upon or with respect to
retail sales whether imposed upon the retailer or
the consumer; (d) the amount charged for labor
rendered in installing or applying the property
sold, provided such charge is separately stated
and exclusive of such charge for any service
rendered within the purview of subparagraph (I) of
subdivision (i) of subsection (2) of this section;
(e) the amount charged for separately stated
compensation, fringe benefits, workers'
compensation and payroll taxes or assessments paid
to or on behalf of employees of a retailer who has
contracted to manage a service recipient's
property or business premises and renders
management services described in subdivision (i)
of subsection (2) of this section, provided (A)
the employees perform such services solely for the
service recipient at its property or business
premises and (B) "gross receipts" shall include
the separately stated compensation, fringe
benefits, workers' compensation and payroll taxes
or assessments paid to or on behalf of any
employee of the retailer who is an officer,
director or owner of more than five per cent of
the outstanding capital stock of the retailer.
Determination whether an employee performs
services solely for a service recipient at its
property or business premises for purposes of this
subdivision shall be made by reference to such
employee's activities during the time period
beginning on the later of the commencement of the
management contract, the date of the employee's
first employment by the retailer or the date which
is six months immediately preceding the date of
such determination; and (f) the amount charged for
separately stated compensation, fringe benefits,
workers' compensation and payroll taxes or
assessments paid to or on behalf of [an] A LEASED
employee. [, as defined as a leased employee
pursuant to Section 414(n) of the Internal Revenue
Code of 1986, or any subsequent corresponding
internal revenue code of the United States,
provided a leased employee shall not include an
employee who is hired by a temporary help service
and assigned to support or supplement the
workforce of a temporary help service's client]
FOR PURPOSES OF THIS SUBPARAGRAPH, AN EMPLOYEE
SHALL BE TREATED AS A LEASED EMPLOYEE IF (1) THE
EMPLOYEE IS PROVIDED TO THE CLIENT AT THE
COMMENCEMENT OF AN AGREEMENT WITH AN EMPLOYEE
LEASING ORGANIZATION UNDER WHICH AT LEAST
SEVENTY-FIVE PER CENT OF THE EMPLOYEES PROVIDED TO
THE CLIENT AT THE COMMENCEMENT OF SUCH INITIAL
AGREEMENT QUALIFY AS LEASED EMPLOYEES PURSUANT TO
SECTION 414(n) OF THE INTERNAL REVENUE CODE OF
1986, OR ANY SUBSEQUENT CORRESPONDING INTERNAL
REVENUE CODE OF THE UNITED STATES, AS FROM TIME TO
TIME AMENDED, OR (2) THE EMPLOYEE IS ADDED TO THE
CLIENT'S WORKFORCE BY THE EMPLOYEE LEASING
ORGANIZATION SUBSEQUENT TO THE COMMENCEMENT OF
SUCH INITIAL AGREEMENT AND QUALIFIES AS A LEASED
EMPLOYEE PURSUANT TO SECTION 414(n) OF SAID
INTERNAL REVENUE CODE OF 1986 WITHOUT REGARD TO
SUBPARAGRAPH (B) OF PARAGRAPH (2) THEREOF. A
LEASED EMPLOYEE SHALL NOT INCLUDE ANY EMPLOYEE WHO
IS HIRED BY A TEMPORARY HELP SERVICE AND ASSIGNED
TO SUPPORT OR SUPPLEMENT THE WORKFORCE OF A
TEMPORARY HELP SERVICE'S CLIENT.
Sec. 8. Subsection (19) of section 12-412 of
the general statutes is repealed and the following
is substituted in lieu thereof:
(19) Sales of and the storage, use or other
consumption of (A) oxygen, blood or blood plasma
when sold for medical use in humans or animals;
(B) artificial devices individually designed,
constructed or altered solely for the use of a
particular handicapped person so as to become a
brace, support, supplement, correction or
substitute for the bodily structure, including the
extremities of the individual, and repair services
rendered to property described in this
subparagraph; (C) artificial limbs, artificial
eyes and other equipment worn as a correction or
substitute for any functioning portion of the
body, custom-made wigs or hairpieces for persons
with medically diagnosed total and permanent hair
loss as a result of disease or the treatment of
disease, and artificial hearing aids when designed
to be worn on the person of the owner or user, and
repair services rendered to property described in
this subparagraph; (D) crutches, walkers and wheel
chairs for the use of invalids and handicapped
persons, and repair services rendered on or after
January 1, 1991, to property described in this
subparagraph; and any equipment used in support of
or to supply vital life functions, including
oxygen supply equipment USED FOR HUMANS OR
ANIMALS, kidney dialysis machines and any other
such device used in necessary support of vital
life functions, and apnea monitors, and repair
services rendered to property described in this
subparagraph. As used in this subdivision, "repair
services" means services that are described in
subparagraph (Q) or (EE) of subdivision (i) of
subsection (2) of section 12-407.
Sec. 9. Subsections (76) and (77) of section
12-412 of the general statutes are repealed and
the following is substituted in lieu thereof:
(76) [On and after July 1, 1993, sales] SALES
of and the storage, use or other consumption of
repair or replacement parts exclusively for use
(A) (i) in aircraft owned or leased by a
certificated air carrier OR (ii) IN AIRCRAFT
HAVING A MAXIMUM CERTIFICATED TAKEOFF WEIGHT OF
SIX THOUSAND POUNDS OR MORE or (B) in the
significant overhauling or rebuilding of aircraft
or aircraft parts or components on a factory
basis.
(77) [On or after July 1, 1993, sales] SALES
of aircraft repair services when such services are
rendered in connection with (A) (i) aircraft owned
or leased by a certificated air carrier OR (ii)
AIRCRAFT HAVING A MAXIMUM CERTIFICATED TAKEOFF
WEIGHT OF SIX THOUSAND POUNDS OR MORE or [with]
(B) the significant overhauling or rebuilding of
aircraft or aircraft parts or components on a
factory basis.
Sec. 10. Section 12-412 of the general
statutes is amended by adding subsection (99) as
follows:
(NEW) (99) Sales of and the storage, use or
other consumption of, aircraft having a maximum
certificated takeoff weight of six thousand pounds
or more. "Certificated takeoff weight" means the
maximum such weight contained in the type
certificate or airworthiness certificate.
Sec. 11. This act shall take effect from its
passage except that section 2 shall be applicable
to sales occurring on or after May 28, 1996,
section 3 shall be applicable to sales occurring
on or after June 1, 1997, sections 1 and 4 to 8,
inclusive, shall be applicable to sales occurring
on or after July 1, 1997, and sections 9 and 10
shall be applicable to sales occurring on or after
October 1, 1997.
Approved July 10, 1997