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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. § 12-432b: Severability in application of sales and use tax to mail-order sales from outside Connecticut.

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

If any section, subsection, part, clause or phrase in subdivisions (12) and (15) of subsection (a) of section 12-407 and section 12-432a is for any reason held to be invalid or unconstitutional, any section, subsection, part, clause or phrase in said subdivisions (12) and (15) of subsection (a) of section 12-407 and section 12-432a not held to be invalid or unconstitutional shall not be affected and shall remain in full force and effect.

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

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