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CT SB00734

Bill

Official Source

Status

Introduced

1/29/2021

Primary Sponsor

Dan Champagne

Click for details

Origin

Senate

2021 General Assembly

AI Summary

  • Amends Chapter 219 of Connecticut General Statutes to exclude from sales and use taxes the portion of purchase prices for which purchasers may obtain cash rebates from manufacturers or third parties
  • Excludes from sales and use taxes tangible personal property advertised as free that ultimately costs the purchaser nothing through meeting certain contractual obligations
  • Applies to both taxable tangible personal property and taxable services
  • Referred to Committee on Finance, Revenue and Bonding
  • Introduced by Senator Champagne (35th District) in the January 2021 session

Legislative Description

An Act Concerning The Sales Tax Treatment Of Certain Rebates And Promotional Items.

Last Action

Referred to Joint Committee on Finance, Revenue and Bonding

1/29/2021

Committee Referrals

Finance, Revenue and Bonding1/29/2021

Full Bill Text

No bill text available