Bill Text: CT HB05050 | 2017 | General Assembly | Introduced

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Bill Title: An Act Exempting Certain Products Purchased By Businesses From The Sales And Use Tax.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2017-01-04 - Referred to Joint Committee on Finance, Revenue and Bonding [HB05050 Detail]

Download: Connecticut-2017-HB05050-Introduced.html

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General Assembly		Proposed Bill No. 5050
January Session, 2017		LCO No. 213
		*00213*
Referred to Committee on FINANCE, REVENUE AND BONDING
Introduced by:
REP. ZUPKUS, 89th Dist.

AN ACT EXEMPTING CERTAIN PRODUCTS PURCHASED BY BUSINESSES FROM THE SALES AND USE TAX.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

That chapter 219 of the general statutes be amended to exempt from the sales and use tax products purchased by businesses when such products are (1) subject to such tax when resold to consumers by such businesses, or (2) used or included in a consumer good, as defined in section 42-261 of the general statutes, that is subject to such tax when sold to consumers by such businesses.

Statement of Purpose:

To eliminate double taxation of products purchased by businesses when such products are subject to the sales and use tax when resold to consumers or used or included in consumer goods that are subject to such tax when sold to consumers.