Connecticut 2011 2011 Regular Session

Connecticut Senate Bill SB00548 Introduced / Bill

Filed 01/20/2011

                    General Assembly  Proposed Bill No. 548
January Session, 2011  LCO No. 1961
Referred to Committee on Public Safety and Security
Introduced by:
SEN. STILLMAN, 20th Dist. REP. RITTER E., 38th Dist. (By Request)

General Assembly

Proposed Bill No. 548 

January Session, 2011

LCO No. 1961

Referred to Committee on Public Safety and Security 

Introduced by:

SEN. STILLMAN, 20th Dist.

REP. RITTER E., 38th Dist.

(By Request)

AN ACT CONCERNING AN EXEMPTION FROM THE SALES TAX FOR AUCTION SALES MADE DURING A FUNDRAISING EVENT HELD BY A NONPROFIT ORGANIZATION.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

That the general statutes be amended to exclude from sales tax all sales of tangible personal property by a professional auctioneer hired by a nonprofit organization to work at a fundraising or social event. 

Statement of Purpose: 

To expand the sales tax exemption for sales by a nonprofit corporation to include sales of tangible personal property by an auctioneer hired by the nonprofit corporation to conduct an auction at a fundraising or social event.