LCO No. 2045 1 of 1
General Assembly Proposed Bill No. 473
January Session, 2021
LCO No. 2045
Referred to Committee on FINANCE, REVENUE AND
BONDING
Introduced by:
SEN. KELLY, 21st Dist.
SEN. FORMICA, 20th Dist.
AN ACT EXEMPTING CERTAIN ARTICLES OF CHILDREN'S
CLOTHING AND FOOTWEAR AND PERSONAL PROTECTIVE
EQUIPMENT FROM THE SALES AND USE TAXES.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
That section 12-412 of the general statutes be amended to exempt 1
from the sales and use taxes the sale of and the storage, use or other 2
consumption in this state of articles of children's clothing or footwear 3
costing under fifty dollars and personal protective equipment. 4
Statement of Purpose:
To exempt articles of children's clothing or footwear costing under fifty
dollars and personal protective equipment from the sales and use taxes.