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Used Boats for Sale - A Better Bid� Sec. Definitions. (a) Whenever used in this chapter: (1) �Person� means and includes any individual, firm, copartnership, joint venture, association, association of persons however formed, social club, fraternal organization, corporation, limited liability company, foreign municipal electric utility as defined in section , estate, trust, fiduciary, receiver, trustee, syndicate. Ernest Hemingway was an extraordinarily gifted writer. Sadly, his personal demons eventually got the better of him. Regardless, whether it was fighting alongside the French Resistance, hunting dangerous game in Africa, or battling hungry sharks with a Tommy gun, Papa Hemingway lived life to the full. Feb 04, �� Final sale items ending in, or cannot be returned. We also cannot accept returns of any food products, which are considered final sale items. Made to Order and Final Sale Furniture items are non-returnable and cannot be cancelled once the order is placed.
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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 subdivision 26 of this subsection, for a consideration on or after January 1, , exclusive of any such service rendered by an employee for the employer of such employee, subject to the provisions related to telecommunications service in accordance with section a;.

L i The rendering of community antenna television service, as defined in subdivision 27 of this subsection, for a consideration on or after January 1, , exclusive of any such service rendered by an employee for the employer of such employee. 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 October in any year to and including the thirty-first day of May of the next succeeding year;.

N The sale for consideration of naming rights to any place of amusement, entertainment or recreation within the meaning of subdivision 3 of section ;. O The transfer for consideration of a prepaid telephone calling service, as defined in subdivision 34 of this subsection, and the recharge of a prepaid telephone calling service, provided, if the sale or recharge of a prepaid telephone calling service does not take place at the retailer's place of business and an item is shipped by the retailer to the customer, the sale or recharge shall be deemed to take place at the customer's shipping address, but, if such sale or recharge does not take place at the retailer's place of business and no item is shipped by the retailer to the customer, the sale or recharge shall be deemed to take place at the customer's billing address or the location associated with the customer's mobile telephone number; and.

For purposes of this subparagraph, furnishing space for storage shall not include general warehousing and storage, where the warehouse typically handles, stores and retrieves a customer's property using the warehouse's staff and equipment and does not allow the customer free access to the storage space and shall not include accepting specific items of property for storage, such as clothing at a dry cleaning establishment or golf bags at a golf club.

The delivery in this state of tangible personal property by an owner or former owner thereof or by a factor, if the delivery is to a consumer pursuant to a retail sale made by a retailer not engaged in business in this state, is a retail sale in this state by the person making the delivery.

Such person shall include the retail selling price of the property in such person's gross receipts. If the original purchaser has paid sales or use tax on the original sale of such property to the original purchaser, such original purchaser may i claim a refund of such tax under the provisions of section , upon presentation of proof satisfactory to the commissioner that the mutual contractual obligations described in this subparagraph were undertaken no later than one hundred twenty days after the original sale and that such tax was paid to the original retailer on the original sale and was remitted to the commissioner by such original retailer or by such original purchaser, or ii issue at the time of such original sale or no later than one hundred twenty days thereafter a certificate, in the form prescribed by the commissioner, to the original retailer certifying that the mutual contractual obligations described in this subparagraph have been undertaken.

If such certificate is issued to the original retailer at the time of the original sale, no tax on the original sale shall be collected by the original retailer from the original purchaser. If the certificate is issued after the time of the original sale but no later than one hundred twenty days thereafter, the original retailer shall refund to the original purchaser the tax collected on the original sale and, if the original retailer has previously remitted the tax to the commissioner, the original retailer may either treat the amount so refunded as a credit against the tax due on the return next filed under this chapter, or claim a refund under section If such certificate is issued no later than one hundred twenty days after the time of the original sale but the tangible personal property originally purchased is not, in fact, subsequently leased by the original purchaser, such original purchaser shall be liable for and be required to pay the tax due on the original sale.

Wherever in this chapter reference is made to the purchase or purchasing of tangible personal property, it shall be construed to include purchases as described in this subsection. The provisions of subparagraph A iii of this subdivision shall not apply to any item exempt from taxation pursuant to section Such total amount includes any services that are a part of the sale; except as otherwise provided in subparagraph B v or B vi of this subdivision, any amount for which credit is given to the purchaser by the retailer, and 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 2 of this subsection.

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; viii the amount charged for separately stated compensation, fringe benefits, workers' compensation and payroll taxes or assessments paid to or on behalf of I a leased employee, or II a worksite employee by a professional employer organization pursuant to a professional employer agreement.

For purposes of this subparagraph, an employee shall be treated as a leased employee if 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 n of the Internal Revenue Code of , or any subsequent corresponding internal revenue code of the United States, as from time to time amended, or 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 n of said Internal Revenue Code of without regard to subparagraph B of paragraph 2 thereof.

If such a deduction is taken by the retailer, no refund or credit will be allowed to the retailer's vendor with respect to the sale of the property; ii the cost of the materials used, labor or service cost, interest paid, losses or any other expense; iii for any sale occurring on or after July 1, , except for any item exempt from taxation pursuant to section , any charges by the retailer 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 retailer or a third party.

The total amount of the sales price includes any services that are a part of the sale; all receipts, cash, credits and property of any kind; except as otherwise provided in subparagraph B v or B vi of this subdivision, any amount for which credit is allowed by the retailer to the purchaser; and 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 2 of this subsection.

A Every person engaged in the business of making sales at retail or in the business of making retail sales at auction of tangible personal property owned by the person or others;. B Every person engaged in the business of making sales for storage, use or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use or other consumption;.

E Every person under whom any salesman, representative, peddler or canvasser operates in this state, or from whom such salesman, representative, peddler or canvasser obtains the tangible personal property that is sold;.

F Every person with whose assistance any seller is enabled to solicit orders within this state;. H Any person owned or controlled, either directly or indirectly, by a retailer engaged in business in this state which is the same as or similar to the line of business in which such person so owned or controlled is engaged;.

I Any person owned or controlled, either directly or indirectly, by the same interests that own or control, either directly or indirectly, a retailer engaged in business in this state which is the same as or similar to the line of business in which such person so owned or controlled is engaged;. J Any assignee of a person engaged in the business of leasing tangible personal property to others, where leased property of such person which is subject to taxation under this chapter is situated within this state and such assignee has a security interest, as defined in subdivision 35 of subsection b of section 42a, in such property;.

K Every person making retail sales of items of tangible personal property from outside this state to a destination within this state who repairs or services such items, under a warranty, in this state, either directly or indirectly through an agent, independent contractor or subsidiary;. L Every person making sales of tangible personal property or services through an agreement with another person located in this state under which such person located in this state, for a commission or other consideration that is based upon the sale of tangible personal property or services by the retailer, directly or indirectly refers potential customers, whether by a link on an Internet web site or otherwise, to the retailer, provided the cumulative gross receipts from sales by the retailer to customers in the state who are referred to the retailer by all such persons with this type of an agreement with the retailer, is in excess of two hundred fifty thousand dollars during the preceding four quarterly periods ending on the last day of March, June, September and December; and.

Tangible personal property includes the distribution, generation or transmission of electricity. B A retailer who has contracted with a commercial printer for printing and distribution of printed material shall not be deemed to be engaged in business in this state because of the ownership or leasing by the retailer of tangible or intangible personal property located at the premises of the commercial printer in this state, the sale by the retailer of property of any kind produced or processed at and shipped or distributed from the premises of the commercial printer in this state, the activities of the retailer's employees or agents at the premises of the commercial printer in this state, which activities relate to quality control, distribution or printing services performed by the printer, or the activities of any kind performed by the commercial printer in this state for or on behalf of the retailer.

C A retailer not otherwise engaged in business in the state who purchases fulfillment services carried on in this state by a person other than an affiliated person, or who owns tangible personal property located on the premises of an unaffiliated person other than a marketplace facilitator, as defined in section e, performing fulfillment services for such retailer, shall not be deemed to be engaged in business in this state.

D A retailer not otherwise engaged in business in this state that participates in a trade show or shows at the convention center, as defined in subdivision 3 of section , shall not be deemed to be engaged in business in this state, regardless of whether the retailer has employees or other staff present at such trade shows, provided the retailer's activity at such trade shows is limited to displaying goods or promoting services, no sales are made, any orders received are sent outside this state for acceptance or rejection and are filled from outside this state, and provided further that such participation is not more than fourteen days, or part thereof, in the aggregate during the retailer's income year for federal income tax purposes.

B For purposes of the tax imposed under this chapter i gross receipts from the rendering of telecommunications service shall include any subscriber line charge or charges as required by the Federal Communications Commission and any charges for access service collected by any person rendering such service unless otherwise excluded from such gross receipts under this chapter, and such gross receipts from the rendering of telecommunications service shall also include any charges for vertical service, for the installation or maintenance of wiring equipment on a customer's premises, and for directory assistance service; ii gross receipts from the rendering of telecommunications service shall not include any local charge for calls from public or semipublic telephones; and iii gross receipts from the rendering of telecommunications service shall not include any charge for calls purchased using a prepaid telephone calling service, as defined in subdivision 34 of this subsection.

Software initially developed as custom software for in-house use and subsequently sold, licensed or leased to unrelated third parties shall be considered canned or prewritten software. A Computer and data processing services, including, but not limited to, time, programming, code writing, modification of existing programs, feasibility studies and installation and implementation of software programs and systems even where such services are rendered in connection with the development, creation or production of canned or custom software or the license of custom software;.

D Private investigation, protection, patrol work, watchman and armored car services, exclusive of i services of off-duty police officers and off-duty firefighters, and ii coin and currency services provided to a financial services company by or through another financial services company. I Services to industrial, commercial or income-producing real property, including, but not limited to, such services as management, electrical, plumbing, painting and carpentry, 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 or operated by a nonprofit housing organization, as defined in subdivision 29 of section ;.

J Business analysis, management, management consulting and public relations services, excluding i any environmental consulting services, ii any training services provided by an institution of higher education licensed or accredited by the Board of Regents for Higher Education or Office of Higher Education pursuant to sections 10aa and 10a, respectively, and iii on and after January 1, , any business analysis, management, management consulting and public relations services when such services are rendered in connection with an aircraft leased or owned by a certificated air carrier or in connection with an aircraft which has a maximum certificated take-off weight of six thousand pounds or more;.

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 subdivision 4 of section and subdivision 12 of section , 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 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, ii 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 or space in a railroad parking facility in a municipality located within an area of the state designated as a severe nonattainment area for ozone under the federal Clean Air Act owned or operated by the state on or after April 1, , iii space in a seasonal parking lot provided by an entity subject to the exemption set forth in subdivision 1 of section , and iv space in a municipally owned parking lot;.

Q Repair services to any electrical or electronic device, including, but not limited to, 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 c, 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, under consignment, exclusive of services provided by an auctioneer;.

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;.

CC Any repair or maintenance service to any item of tangible personal property including any contract of warranty or service related to any such item;. DD Business analysis, management or managing consulting services rendered by a general partner, or an affiliate thereof, to a limited partnership, provided i 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.

FF Health and athletic club services, exclusive of i any such services provided without any additional charge which are included in any dues or initiation fees paid to any such club, which dues or fees are subject to tax under section , and ii any such services provided by a municipality or an organization that is described in Section c of the Internal Revenue Code of , or any subsequent corresponding internal revenue code of the United States, as from time to time amended;.

GG Motor vehicle storage services, including storage of motor homes, campers and camp trailers, other than the furnishing of space as described in subparagraph P of subdivision 2 of this subsection;. HH Packing and crating services, other than those provided in connection with the sale of tangible personal property by the retailer of such property;.

JJ Intrastate transportation services provided by livery services, including limousines, community cars or vans, with a driver. Intrastate transportation services shall not include transportation by taxicab, motor bus, ambulance or ambulette, scheduled public transportation, nonemergency medical transportation provided under the Medicaid program, paratransit services provided by agreement or arrangement with the state or any political subdivision of the state, dial-a-ride services or services provided in connection with funerals;.

KK Pet grooming and pet boarding services, except if such services are provided as an integral part of professional veterinary services, and pet obedience services;.

LL Services in connection with a cosmetic medical procedure. MM Manicure services, pedicure services and all other nail services, regardless of where performed, including airbrushing, fills, full sets, nail sculpting, paraffin treatments and polishes;.

NN Spa services, regardless of where performed, including body waxing and wraps, peels, scrubs and facials; and. History: act added Subdiv. K to Subpara. I under Subdiv. I , removed maintenance, janitorial and landscaping services because of their inclusion as services subject to tax when rendered with respect to any real property under Subparas. Z , AA and X respectively, and removed the exclusion from tax for services rendered in a renovation when the cost is capitalized for federal income tax purposes, 3 in Subpara.

J , added consulting and public relations services and 4 added the services listed in Subparas. M to DD , inclusive, as services to be considered as sales and subject to tax, added Subsec. N and amended Subsec. D to exclude services of off-duty police officers at construction sites, added new Subpara. N iv re space in municipally-operated railroad parking facilities in severe nonattainment areas for ozone, deleted Subpara.

R re tax preparation services and relettered the remaining Subparas. CC ii re services of a hypertrichologist, effective July 1, , and applicable to sales occurring on or after that date Revisor's note: P.

A and added Subpara. B re property acquired by a customer of a commercial printer and amended Subdiv. B v and vi re coupons and new Subdiv. B ix re deposits and relettered and made technical changes to existing text, effective May 19, , and applicable to sales occurring on or after July 1, Revisor's note: In Subsec. A and B , making conforming technical changes thereto, and by adding Subpara.

C re treatment of fulfillment services under this section; June Sp. P re the furnishing of space for storage, effective January 1, , and applicable to sales occurring on or after said date; May 9 Sp.

U and to add Subpara. FF re health and athletic club services, effective April 1, , and applicable to sales occurring on or after that date; P. L re retailer as person who contracts with state resident to refer customers through Internet web site and, in Subdiv.

I , deleting exemption for valet parking at airports in Subpara. N , deleting provisions re articles of clothing or footwear in Subpara. S , deleting exemption for yoga instruction in Subpara. FF , and adding Subparas. GG to NN re services subject to tax, effective July 1, , and applicable to sales occurring on or after that date; pursuant to P.

L , add Subpara. M re marketplace facilitator, and make technical changes, and amended Subsec. D , and make technical changes, effective December 1, Management fees paid to property manager, related to reimbursement for separately stated payroll overhead expenses paid on behalf of 8 separate apartment complexes, do not fall into the exemptions to definition.

Transaction essentially the conveyance of intangible right to free meals, the membership fees involved are not subject to sales tax. Determining when title passes for sales tax purposes discussed. Exclusion provided for by statute not applicable to services rendered to dog track which were of a private nature and thus subject to sales tax. Service of collecting scrap tires falls within the hazardous waste removal exemption from the sales and use tax. Facilities purchased to be turned over to federal government were not sold in regular course of business for purposes of Subdiv.

Plaintiff procured property for government but held title during transportation, held taxable use. Tax applied to payments for the use of personal property occurring after effective date of amendment although prepayment made before effective date. J iii should be construed according to its plain meaning, and includes any factual, contextual or causal relationship; pilot training services provided by out-of-state vendors are not subject to tax, as such services are business management services inextricably linked to the provision of qualified pilots for clients' aircraft; Subpara.

J iii does not involve the application of a tax exemption, but is a definition of what is taxable, and creates an exclusion from the definition of taxable business management services, not an exemption from an otherwise taxable service. This subsection shall apply to services that are rendered prior to August 2, , provided, if a court of competent jurisdiction enters a final judgment on the merits that is based on federal law, that is no longer subject to appeal, and that substantially limits or impairs the essential elements of Sections to , inclusive, of Title 4 of the United States Code, this subsection shall also apply to services that are rendered on or after the date of entry of such judgment.

B Subject to the specific exceptions described in 4 USC c , all charges for mobile telecommunications services that are deemed to be provided by the customer's home service provider are subject to tax under this chapter if the customer's place of primary use is in this state regardless of where the mobile telecommunications services originate, terminate or pass through.

Except as provided in subdivision 4 of this subsection, if the home service provider's reliance on the information provided by its customer is in good faith: i The home service provider may rely on the applicable residential or business street address supplied by the home service provider's customer; and ii the home service provider shall not be held liable for any additional taxes under this chapter based on a different determination of the place of primary use.

B Except as provided in subdivision 4 of this subsection, a home service provider may treat the address used by the home service provider for purposes of this chapter, for any customer under a service contract or agreement in effect on July 28, , as that customer's place of primary use for the remaining term of such service contract or agreement, excluding any extension or renewal of such service contract or agreement.

B If the customer fails to demonstrate, to the satisfaction of the commissioner, that the address is, in fact, the customer's place of primary use, the commissioner shall provide the home service provider with notice of the proper address to be used as such customer's place of primary use, and the home service provider shall begin using the address provided by the commissioner as such customer's place of primary use on a prospective basis from the date the commissioner provides notice of such address.

B If the commissioner does not provide an electronic database, as described in subparagraph A of this subdivision, to a home service provider, the home service provider shall be held harmless from tax under this chapter that otherwise would be due solely as a result of an assignment of a street address to an incorrect taxing jurisdiction if, subject to subdivision 4 of this subsection, the home service provider employs an enhanced zip code to assign each street address to a specific taxing jurisdiction for each level of taxing jurisdiction and exercises due diligence at each level of taxing jurisdiction to ensure that each such street address is assigned to the correct taxing jurisdiction.

The customer shall include in such written notification the street address for the customer's place of primary use, the account name and number for which the customer requests a correction, a description of the error asserted by the customer and any other information that the home service provider reasonably requires to process the request.

No later than sixty days after the date of receiving a notice under this subdivision, the home service provider shall review its records.

If such review establishes that the amount of tax, or the assignment of place of primary use or taxing jurisdiction is erroneous, then the home service provider shall correct the error and refund or credit the amount of tax erroneously collected from the customer for a period of up to two years from the date of the customer's written notification. If such review establishes that the amount of tax, or the assignment of place of primary use or taxing jurisdiction is correct, then the home service provider shall provide a written explanation to the customer.

B If the customer is not satisfied with the explanation of the home service provider under subparagraph A of this subdivision, the customer may claim a refund from the taxing jurisdiction affected, provided the customer has first exhausted the remedy available to customers under subparagraph A of this subdivision, and, if the customer has done so and if the taxing jurisdiction affected is this state, the claim is made within the time prescribed in section A customer may not rely upon the nontaxability of charges for services unless the customer's provider separately states the charges for nontaxable services from taxable charges for telecommunications services or the provider elects, after receiving written request from the customer in the form required by the provider, to provide verifiable data based upon the provider's books and records that are kept in the regular course of business that reasonably identifies the nontaxable charges.

History: June Sp. Section b is repealed, effective July 1, If any person described in subparagraph E of subdivision 12 of subsection a of section is acting in concert with any person described in subparagraph F of said subdivision 12 , the Commissioner of Revenue Services, in the commissioner's discretion, may deem and treat such persons as principal and agent, respectively, when the commissioner deems it necessary for the efficient administration of this chapter and may hold such persons jointly and severally liable for the collection and payment of the taxes imposed by this chapter.

An unaffiliated person providing fulfillment services, as defined in subparagraph C of subdivision 15 of subsection a of section , to a purchaser of such services shall not be treated as a retailer by the commissioner under this section with respect to such activity. Section d is repealed, effective July 1, The sales tax. A For the privilege of making any sales, as defined in subdivision 2 of subsection a of section , at retail, in this state for a consideration, a tax is hereby imposed on all retailers at the rate of six and thirty-five-hundredths per cent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail or from the rendering of any services constituting a sale in accordance with subdivision 2 of subsection a of section , except, in lieu of said rate of six and thirty-five-hundredths per cent, the rates provided in subparagraphs B to H , inclusive, of this subdivision;.

B i At a rate of fifteen per cent with respect to each transfer of occupancy, from the total amount of rent received by a hotel or lodging house for the first period not exceeding thirty consecutive calendar days;.

C With respect to the sale of a motor vehicle to any individual who is a member of the armed forces of the United States and is on full-time active duty in Connecticut and who is considered, under 50 App USC , a resident of another state, or to any such individual and the spouse thereof, at a rate of four and one-half per cent of the gross receipts of any retailer from such sales, provided such retailer requires and maintains a declaration by such individual, prescribed as to form by the commissioner and bearing notice to the effect that false statements made in such declaration are punishable, or other evidence, satisfactory to the commissioner, concerning the purchaser's state of residence under 50 App USC ;.

D i With respect to the sales of computer and data processing services occurring on or after July 1, , at the rate of one per cent, and ii with respect to sales of Internet access services, on and after July 1, , such services shall be exempt from such tax;.

E i With respect to the sales of labor that is otherwise taxable under subparagraph C or G of subdivision 2 of subsection a of section on existing vessels and repair or maintenance services on vessels occurring on and after July 1, , such services shall be exempt from such tax;. F With respect to patient care services for which payment is received by the hospital on or after July 1, , and prior to July 1, , at the rate of five and three-fourths per cent and on and after July 1, , such services shall be exempt from such tax;.

G With respect to the rental or leasing of a passenger motor vehicle for a period of thirty consecutive calendar days or less, at a rate of nine and thirty-five-hundredths per cent;.

H With respect to the sale of i a motor vehicle for a sales price exceeding fifty thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, ii jewelry, whether real or imitation, for a sales price exceeding five thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price, and iii an article of clothing or footwear intended to be worn on or about the human body, a handbag, luggage, umbrella, wallet or watch for a sales price exceeding one thousand dollars, at a rate of seven and three-fourths per cent on the entire sales price.

I The rate of tax imposed by this chapter shall be applicable to all retail sales upon the effective date of such rate, except that a new rate which represents an increase in the rate applicable to the sale shall not apply to any sales transaction wherein a binding sales contract without an escalator clause has been entered into prior to the effective date of the new rate and delivery is made within ninety days after the effective date of the new rate.

For the purposes of payment of the tax imposed under this section, any retailer of services taxable under subdivision 37 of subsection a of section , Used Small Cabin Cruiser Boats For Sale Ve who computes taxable income, for purposes of taxation under the Internal Revenue Code of , or any subsequent corresponding internal revenue code of the United States, as from time to time amended, on an accounting basis which recognizes only cash or other valuable consideration actually received as income and who is liable for such tax only due to the rendering of such services may make payments related to such tax for the period during which such income is received, without penalty or interest, without regard to when such service is rendered;.

J i For calendar quarters ending on or after September 30, , the commissioner shall deposit into the regional planning incentive account, established pursuant to section k, six and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph B of this subdivision and ten and seven-tenths per cent of the amounts received by the state from the tax imposed under subparagraph G of this subdivision;.

K For calendar months commencing on or after July 1, , the commissioner shall deposit into the municipal revenue sharing account established pursuant to section l seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph A of this subdivision; and. L i For calendar months commencing on or after July 1, , the commissioner shall deposit into the Special Transportation Fund established under section 13b seven and nine-tenths per cent of the amounts received by the state from the tax imposed under subparagraph A of this subdivision;.

Credit allowed for tax remitted to state on worthless account receivable. Such tax shall be a debt from the consumer to the retailer, when so added to the original sales price, and shall be recoverable at law in the same manner as other debts except as provided in section a. The amount of tax reimbursement, when so collected, shall be deemed to be a special fund in trust for the state of Connecticut.

The commissioner shall, by regulations adopted in accordance with chapter 54, provide standards for proving any such claim for credit. If any account with respect to which such credit is allowed is thereafter collected by the retailer in whole or in part, the amount so collected shall be included in the sales tax return covering the period in which such collection occurs. The tax applicable in any such case shall be determined in accordance with the rate of sales tax in effect at the time of the original sale.

The taxes imposed by this chapter on such receipts and consideration shall be deemed imposed, solely for purposes of determining when such person is required to collect and pay over such taxes to the commissioner under section , when such person has received payment of such receipts or consideration in money, or money's worth, from such contractor, subcontractor or repairman.

A contractor, subcontractor or repairman who purchases building materials or services from such person pursuant to this subparagraph shall, at the time such contractor, subcontractor or repairman pays any portion of the purchase price, pay to the person the tax due on the portion of the purchase price so paid. Any such amount of tax paid over shall be on account of the tax required to be collected on the sale to which it relates and such materialman may take a credit against any tax paid by such contractor, subcontractor or repairman in the future on such sale, to ensure that tax paid over with respect to such sale does not exceed the amount of tax imposed on such sale as if the entire purchase price had been paid at the time of sale.

D In the case of a sale by a producer or wholesaler of newspapers to a vendor who is not otherwise required to obtain a permit under this chapter, such producer or wholesaler shall collect the sales tax on such newspapers at the point of transfer to such vendor. Such tax shall be based on the stated retail price of such newspapers. Such vendor may add an amount to the price of the newspapers equal to the amount paid as sales tax to the producer or wholesaler and such vendor shall not be required to remit such amount to the state.

For the purpose of adding and collecting the tax imposed by this chapter, or an amount equal as nearly as possible or practicable to the average equivalent thereof, by the retailer from the consumer the following bracket system shall be in force and effect as follows:. No retailer shall advertise or hold out or state to the public or to any consumer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the sales price of the property sold or that, if added, it or any part thereof will be refunded.

Any person violating any provision of this subsection shall be fined five hundred dollars for each offense. No retailer shall exhibit or display on his premises any notice, sign or other advertising matter tending to mislead the public in connection with the imposition or collection of the tax. The Commissioner of Revenue Services may approve a form of notice for the purpose of explaining the operation of the tax. The Commissioner of Revenue Services shall adopt regulations, in accordance with chapter 54, establishing a procedure for determination of qualifications with respect to the reduced rate of sales tax in the case of certain sales of motor vehicles to members of the armed forces as provided in subsection 1 of this section.

For purposes of the tax imposed by this chapter, with respect to toll telephone service paid by inserting coins in coin-operated telephones, the tax shall be computed to the nearest multiple of five cents, except if the tax is midway between multiples of five cents, the next higher multiple shall apply. N, N; , P. History: act extended tax to transfers of room occupancy, and appropriated part of the proceeds to state development commission; act increased tax rate in Subsec.

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