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. § 12-412f: Exemption from sales tax for services rendered between parent companies and wholly-owned subsidiaries. Applicable to certain services prior to June 30, 1987. Provisions for refund of tax paid on such services.

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Where this section sits in the code

TITLE 12. TAXATION
CHAPTER 219*. SALES AND USE TAXES

Section 12-412f is repealed, effective October 1, 2002.

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

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