CT HB05481

Adds new category (L) to the definition of "retailer" under Connecticut General Statutes Section 12-407(a)(12) to include remote sellers using independent contractors or representatives who refer customers for commissions.

Requires remote sellers to collect sales tax if they have agreements with Connecticut residents who refer customers (whether through internet links or otherwise) and cumulative gross receipts from referred customers exceed $2,000 during any four consecutive quarterly periods.

Establishes a rebuttable presumption that retailers are soliciting business through resident representatives, which can be overcome if the representative did not engage in solicitation meeting constitutional nexus requirements during the relevant four-quarter period.

Effective July 1, 2010, applicable to all sales occurring on or after that date.