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Connecticut · Through Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)

Conn. Gen. Stat. § 12-408d: Disaggregation of information in returns of multitown retailers.

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Where this section sits in the code
  1. TITLE 12. TAXATION
  2. CHAPTER 219*. SALES AND USE TAXES

For calendar quarters commencing on or after July 1, 2004, any retailer with sales in more than one town in this state, for which sales such retailer files a return under this chapter, shall disaggregate the information in the return, in such form as may be prescribed by the Commissioner of Revenue Services, to indicate the town in which sales occurred for which tax was collected by such retailer and the amount of such tax collected, by town.

Collected 2026-09-06T19:06:59Z. Source file · JSON

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