Bill Text: CT HB06595 | 2015 | General Assembly | Comm Sub
Bill Title: An Act Exempting Baby Diapers From The Sales Tax.
Spectrum: Committee Bill
Status: (Introduced - Dead) 2015-03-31 - Referred by House to Committee on Finance, Revenue and Bonding [HB06595 Detail]
Download: Connecticut-2015-HB06595-Comm_Sub.html
General Assembly |
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January Session, 2015 |
*_____HB06595KID___030615____* |
AN ACT EXEMPTING BABY DIAPERS FROM THE SALES TAX.
Be it enacted by the Senate and House of Representatives in General Assembly convened:
Section 1. Section 12-412 of the general statutes is amended by adding subdivision (121) as follows (Effective October 1, 2015, and applicable to sales occurring on and after said date):
(NEW) (121) Sales of disposable or reusable diapers or diaper pads commonly used by children.
Sec. 2. Subdivision (121) of section 12-412 of the general statutes, as amended by section 196 of public act 14-217, is repealed and the following is substituted in lieu thereof (Effective July 1, 2016, and applicable to sales occurring on and after said date):
[(121)] (122) Sales of tangible personal property or services to, and the storage, use or other consumption of tangible personal property or services by, a Connecticut credit union, as defined in section 36a-2.
This act shall take effect as follows and shall amend the following sections: | ||
Section 1 |
October 1, 2015, and applicable to sales occurring on and after said date |
12-412 |
Sec. 2 |
July 1, 2016, and applicable to sales occurring on and after said date |
12-412(121) |
Statement of Legislative Commissioners:
The effective date of Section 2 was changed to "July 1, 2016" for statutory conformity and the phrase "and applicable to sales occurring on and after said date" was added to both effective dates for clarity.
KID |
Joint Favorable Subst. -LCO |