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

Conn. Gen. Stat. § 12-412d (2026)

Refund of sales tax paid on repair or replacement parts sold exclusively for machinery in a manufacturing production process

✓ current as of May 2026
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Section 12-412d is repealed, effective May 18, 1998, and applicable to sales occurring on or after that date.

(P.A. 86-397, S. 2, 10; P.A. 88-307, S. 3, 4; P.A. 89-123, S. 12; P.A. 97-243, S. 55, 67; P.A. 98-110, S. 26, 27.)

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Notes of Decisions
Cited in 1 case, 1992–1992 · leading case: United Illuminating Co. v. Groppo, 601 A.2d 1005 (Conn. 1992).
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United Illuminating Co. v. Groppo, 601 A.2d 1005 (Conn. 1992). · cites it 2× “See also General Statutes § 12-412d, added by Public Acts 1986, No.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.