Conn. Gen. Stat. » Title 12 — TAXATION · Chapter 219 — Sales and Use Taxes
Connecticut General Statutes

Conn. Gen. Stat. § 12-406 (2026)

Title

✓ current as of May 2026
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This chapter is known and shall be cited as the “Sales and Use Taxes Act”.

(1949 Rev., S. 2090; 1953, S. 1161d; P.A. 73-288, S. 6, 8; P.A. 89-123, S. 8.)

History: P.A. 73-288 changed name of act from “Education, Welfare and Public Health Tax Act” to “Sales and Use Tax Act”; P.A. 89-123 changed the chapter title from “Sales and Use Tax Act” to “Sales and Use Taxes Act”.

Cited. 145 C. 161.

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Notes of Decisions
Cited in 22 cases (1 in the last 5 years), 1967–2025 · leading case: SFA Folio Collections, Inc. v. Bannon, 585 A.2d 666 (Conn. 1991).
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SFA Folio Collections, Inc. v. Bannon, 585 A.2d 666 (Conn. 1991). · cites it 4× “The defendant, the commissioner of revenue services (commissioner), assessed Folio with sales and use taxes pursuant to General Statutes § 12-406 et seq., asserting that a sufficient nexus between the state and Folio existed, primarily because Folio was part of an “enterprise”…”
DaimlerChrysler Corp. v. Law, 937 A.2d 675 (Conn. 2007). · cites it 3× “4 Finally, the defendant contended that, to the extent that the plaintiff had alleged that it was equitably subrogated to the rights of the consumer under the lemon law, the plaintiff had no standing to seek a refund on the basis of that doctrine because the Connecticut Sales…”
Allen v. Comm'r of Revenue Servs., 152 A.3d 488 (Conn. 2016). · cites it 2× “" [Internal quotation marks omitted.] ). The plaintiff in DaimlerChrysler Corp.”
Key Air, Inc. v. Comm'r of Revenue Servs., 983 A.2d 1 (Conn. 2009). · cites it 2× “After a trial to the court, the trial court concluded that the pilot training services were excluded from the definition of taxable business management services pursuant to § 12-407 (a) (37) (J) (iii), and thus were not taxable under the Sales and Use Taxes Act (act), General…”
Leonard v. Comm'r, 823 A.2d 1184 (Conn. 2003). · cites it 2× “every notice of a deficiency assessment shall be mailed within three years after the last day of the month following the period for which the amount is proposed to be assessed or within three years after the return is filed, whichever period expires later.”
Rainforest Cafe, Inc. v. Dep't of Revenue Servs., 977 A.2d 650 (Conn. 2009). · cites it 2× “to 1999) § 12-411 (3), under the Sales and Use Tax Act, General Statutes § 12-406 et seq. (act). The plaintiff, Rainforest Cafe, Inc.”
Schlumberger Tech. Corp. v. Dubno, 521 A.2d 569 (Conn. 1987). · cites it 2× “The plaintiffs there argued that the rental was exempt from taxation under General Statutes § 12-412 (k) which provided an exemption for “personal services transactions .”
Alexandre v. Comm'r of Revenue Servs., 22 A.3d 518 (Conn. 2011). · cites it 2× “The plaintiff owns and operates a nightclub and banquet facility in Hartford that sells beer, liquor and food, all of which are subject to the Sales and Use Taxes Act (act), General Statutes § 12-406 et seq. The defendant conducted a sales and use tax audit of the plaintiffs…”
Blass v. Rite Aid of Connecticut, Inc., 16 A.3d 855 (Conn. Super. Ct. 2009). · cites it 2× “General Statutes § 12-406 et seq. The Sales Tax Act is a comprehensive set of statutes which establish, inter alia, the obligation of consumers to pay sales tax on certain tangible goods and services, the obligation of retailers to collect such taxes on behalf of the State and…”
Covelli v. Comm'r of Revenue Servs., 668 A.2d 699 (Conn. 1995). · cites it 2× “, and to sales taxation under General Statutes § 12-406 et seq. Because these taxes apply equally to legal and illegal activities, they do not violate the double jeopardy clause but rather serve the state’s goals of subjecting drug sales to economic sanctions and of funding…”
Hartford Parkview Assocs. Ltd. P'ship v. Groppo, 558 A.2d 993 (Conn. 1989). · cites it 2× “This tax appeal concerns the applicability of the Connecticut Sales and Use Tax; General Statutes §§ 12-406 through 12-432a; to a hotel’s interstate purchase of reservation services and to its intrastate purchase of equipment, furniture and fixtures.”
Common Fund v. Town of Fairfield, 636 A.2d 795 (Conn. 1994). · cites it 2× “” General Statutes § 12-406 et seq. General Statutes § 12-412 (8) is one example of an exemption for charitable and religious organizations that the legislature chose not to limit to organizations that are exempt under I.”
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