CT HB06624

Adds a new category (L) to the definition of "retailer" under Connecticut General Statutes section 12-407 to include remote sellers who use independent contractors or representatives in the state to refer customers, effective July 1, 2011.

Requires remote sellers making sales through resident independent contractors or other representatives to collect and remit sales tax if cumulative gross receipts from referred customers exceed $2,000 during any four consecutive quarterly periods (ending March 31, June 30, September 30, and December 31).

Presumes remote sellers are soliciting business through resident representatives unless they can prove the representative did not engage in solicitation activities meeting the nexus requirement of the U.S. Constitution during the four-quarter period.

Covers sales referred through various methods including internet links and other indirect means where residents receive commissions or other consideration for directing potential customers to the retailer.