General Assembly Raised Bill No. 5462
February Session, 2014 LCO No. 1801
*01801_______TRA*
Referred to Committee on TRANSPORTATION
Introduced by:
(TRA)
General Assembly
Raised Bill No. 5462
February Session, 2014
LCO No. 1801
*01801_______TRA*
Referred to Committee on TRANSPORTATION
Introduced by:
(TRA)
AN ACT CONCERNING SALES AND USE EXEMPTIONS FOR TAX SHIPPING AND HANDLING CHARGES.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Section 12-412 of the 2014 supplement to the general statutes is amended by adding subdivision (120) as follows (Effective October 1, 2014, and applicable to sales occurring on or after said date):
(NEW) (120) That portion of the sale of any product relating to the shipping and handling charge, provided such charge is separately stated on the bill of sale. As used in this subdivision, "shipping and handling charge" means the charges related to the delivery of any product, including the charge for fuel used to deliver such product.
This act shall take effect as follows and shall amend the following sections:
Section 1 October 1, 2014, and applicable to sales occurring on or after said date 12-412
This act shall take effect as follows and shall amend the following sections:
Section 1
October 1, 2014, and applicable to sales occurring on or after said date
12-412
Statement of Purpose:
To exempt the delivery of a product and the fuel used to deliver such product from the sales and use tax.
[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]