Bill Text: CT HB05462 | 2014 | General Assembly | Comm Sub

Connecticut House Bill 5462 (Prior Session Legislation)

Bill Title: An Act Concerning Sales And Use Exemptions For Tax Shipping And Handling Charges.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2014-03-20 - Favorable Change of Reference, Senate to Committee on Finance, Revenue and Bonding [HB05462 Detail]

Download: Connecticut-2014-HB05462-Comm_Sub.html


General Assembly		*Raised Bill No. 5462*
*February Session, 2014*		LCO No. 1801
		_____HB05462TRAFIN031814____
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