{"data":{"id":"us-ct/conn.-gen.-stat.-12-412f","jurisdiction":"us-ct","citation":"Conn. Gen. Stat. § 12-412f","heading":"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 Provisions for refund of tax paid on such services.","body":"Section 12-412f is repealed, effective October 1, 2002.","path":["TITLE 12. TAXATION","CHAPTER 219*. SALES AND USE TAXES"],"source_url":"https://www.cga.ct.gov/current/pub/chap_219.htm#sec_12-412f","current_through":"Revised to January 1, 2026 (2026 Supplement to the General Statutes of Connecticut, applied over the base revision of January 1, 2025)","vintage":"","retrieved_at":"2026-09-06T19:06:59Z","sha256":"8f5b8798edbc4c324d810026c51f815496396cb2643d4d168b3c2880ae9db367","source_id":"us-ct","stale":false,"prev":"us-ct/conn.-gen.-stat.-12-412e","next":"us-ct/conn.-gen.-stat.-12-412g"},"notice":"GroundRules: Original legal text. Not legal advice."}