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CT SB00074

Bill

Official Source

Status

Introduced

2/15/2022

Primary Sponsor

Dan Champagne

Click for details

Origin

Senate

2022 General Assembly

AI Summary

  • Amends Connecticut General Statutes Chapter 219 to exclude cash rebates from manufacturers or third parties from sales and use tax calculations on taxable tangible personal property or taxable services

  • Excludes from sales and use taxes tangible personal property advertised as free that ultimately costs the purchaser nothing upon fulfillment of specified contractual obligations

  • Applies to the portion of purchase prices eligible for manufacturer or third-party cash rebates

  • Referred to the Committee on Finance, Revenue and Bonding

Legislative Description

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

Last Action

Referred to Joint Committee on Finance, Revenue and Bonding

2/15/2022

Committee Referrals

Finance, Revenue and Bonding2/15/2022

Full Bill Text

No bill text available