Connecticut– 2013 Sales and Use Tax Legislative Changes

SALT Report 3198 – SN 2013(5) 2013 Legislative Changes Affecting Sales and Use Taxes addresses various legislative developments regarding the imposition of sales and use taxes.  A couple of the developments are noted below:

Seller’s Permit Compliance – Beginning July 1, 2013 a penalty of $250 will be imposed for failure to renew a seller’s permit with a $100 penalty being imposed for each additional day of subsequent non compliance.

Exemption for Clothing and Footwear – Beginning June 1, 2015 the exemption for sales of any article of clothing or footwear (with some exceptions) intended to be worn on or about the human body costing under $50 is reinstated.

For Further Information:     

SN 2013(5) 2013 Legislative Changes Affecting Sales and Use Taxes