Conn. Gen. Stat. § 12-412

Section 12-412(1) exempts purchases by the listed political entities, not purchases made by their agents, while subsection (2) reaches sales exempt under federal constitutional or statutory law.

Rich-Taubman Associates v. Meehan, No. 378380 · filed 1994-11-09(1) and (2)

Section 12-412 (1) grants an exemption for sales to "the United States, the state of Connecticut or any of the political subdivisions thereof." This is an exemption for purchases by the specified political entities and not for purchases by anyone else.

Section 12-412(m) taxes meals sold for immediate consumption on or near the retailer’s premises even when packaged for takeout; the taxpayer must prove entitlement to an exemption.

Modugno v. Tax Commissioner · filed 1978-03-14(m)

The exemption upon which the plaintiffs rely specifically subjects to the tax “[t]he sale of a meal . . . sold for immediate consumption on or near the location of the retailer . . . even though such products are sold on a ‘take out’ or ‘to go’ order and are actually packaged or wrapped and taken from the premises . . . .” General Statutes §12-412 (m). The plaintiffs have failed to submit sufficient evidence to distinguish their facility from that specifically covered by this provision.

Former § 12-412 (51) treats all food items charged to a person or persons at one time as one meal when applying the exemption for meals costing less than $2.

Jones v. Crystal · filed 1998-02-17(51)

We conclude, rather, that a meal for purposes of § 12-412 (51) consists of the total number of items of food charged to a person or persons at one given time.

Section 12-412(s) exempts receipts from dental laboratories’ sales of dentures to dentists because dentures substitute for a functioning part of the body.

Dent-Craft Laboratories of Connecticut, Inc. v. Sullivan · filed 1961-01-24(s)

There is no justifiable distinction, in the application of the statute, between the sale of artificial ears and noses, which the defendant treats as being tax free, and the sale of artificial teeth, which he holds to be taxable. All these devices or aids are “equipment” within the terms of the statute, and since they function as correctives or substitutes for parts of the body the receipts from their sale are tax exempt.

Section 12-412(k) exempts skilled welding repair services from sales tax when the materials used are incidental to the services.

Bowne v. Brown · filed 1973-02-05(k)

The court finds that the plaintiff is not engaged in the business of retail sales of tangible personal property and is exempt from the imposition of a retail sales tax, as provided in General Statutes § 12-412 (k).

Section 12-412(k)'s personal service exemption does not apply when the buyer seeks a saleable end product rather than the services used to create it.

Columbia Pictures Industries, Inc. v. Tax Commissioner · filed 1979-02-13(k)

Moreover, since the film is a saleable end product, the personal service exemption of General .Statutes § 12-412 (k) is inapplicable.

Section 12-412(59) limits the exemption for services between affiliated corporations to transactions made for expense allocation rather than profit.

American Totalisator Systems, Inc. v. Dubno · filed 1989-03-14(59)

Public Acts, Spec. Sess., July, 1987, No. 1, however, by its terms applies only to transactions between wholly owned subsidiaries of a parent corporation that are “for purposes of expense allocation and not for purposes of profit for the company rendering such services.”

Section 12-412(h) does not exempt a contractor’s purchases of construction materials merely because the contractor is building for a charitable or religious organization.

Fusco-Amatruda Co. v. Tax Commissioner · filed 1975-06-17(h)

The statute does not specifically authorize an exemption from liability for such taxes whenever a contractor such as Fusco enters into a construction contract with a religious or charitable organization.

Section 12-412(a) exempts sales to the state from sales and use tax.

White Oak Corporation v. Dept. of Revenue Services · filed 1982-06-15(a)

It is concluded that the plaintiff’s purchase of the services of watchmen and traffic officers and the rental of lighting equipment was not a “use” of those items by the plaintiff but rather that it was a sale of those items to the state, a tax exempt agency. General Statutes § 12-412 (a). Consequently, the plaintiff is not liable for a sales and use tax on those items.

Section 12-412(1) exempts purchases by the listed government entities and their agencies; an entity outside that list does not qualify.

Nerac, Inc. v. Meehan · filed 1995-01-27(1)

NERAC is not itself a specified political entity and does not qualify for exemption under subsection (1).

Section 12-412 (1) exempts purchases made for a tax-exempt municipality by its disclosed agent acting within the scope of its authority from use tax.

Rich-Taubman Associates v. Commissioner of Revenue Services · filed 1996-04-16(1)

We conclude that § 12-412 (1) does not require that a distinction for purposes of the use tax be drawn between a purchase by the tax-exempt municipality itself and a similar purchase for the tax-exempt municipality by its agent. Logically, in each instance, the § 12-412 (1) exemption from use tax liability should apply.

Section 12-412(a) does not exempt services that a government contractor purchases and consumes to fulfill its contract with the United States.

United Technologies Corp. v. Groppo · filed 1996-08-13(a)

Regardless of Avco’s inapplicability to services, we must nevertheless address the § 12-412 (a) exemption for sales to the United States in the context of services. ... Even though the United States exercised some control with respect to the services purchased to fulfill the plaintiffs’ government contracts, the plaintiffs clearly were the purchasers and consumers of the services.

Section 12-412(r) exempts electricity used to make frozen desserts when the business qualifies as an industrial plant, even if it sells the products directly to customers.

Ziperstein v. Tax Commissioner · filed 1979-07-24(r)

While we conclude that the plaintiff’s business constitutes an “industrial plant” entitled to the sales tax exemption provided by General Statutes §12-412 (r), we must note that the position taken by the tax commissioner against the exemption is of more than passing importance.

Section 12-412(34) exempts a machine component from sales and use tax only if it is itself a machine or is purchased in conjunction with a machine.

Phelps Dodge Copper Products Co. v. Groppo · filed 1987-06-16(34)

A component part of a machine must constitute a machine in and of itself or be purchased in conjunction with a machine in order to be exempt from the Connecticut sales and use tax pursuant to § 12-412 (34) of the General Statutes.

Section 12-412(r) does not exempt machinery component parts as materials used directly in agricultural production.

Clinton Nurseries, Inc. v. Commissioner of Revenue Services · filed 1988-01-12(r)

We hold that component parts of machinery are not “materials . . . used directly in agricultural production ...” under § 12-412 (r).

Section 12-412(18) exempts component parts used in prototype machines that are ultimately sold, even if the prototypes are first displayed at trade shows.

Forox Corp. v. Groppo · filed 1991-02-05(18)

The trial court properly concluded that the plaintiffs purchase of component parts for prototype camera systems qualified for the exemption from the use tax under General Statutes § 12-412 (18).

Section 12-412 does not treat conversion of raw water to potable water as manufacturing under subsection (34), but exempts clearwells used directly to furnish water under subsection (18).

Connecticut Water Co. v. Barbato · filed 1988-02-23(34), (18)

Therefore, the transformation of raw water into finished, potable water at the company’s treatment plant is not a process that constitutes “manufacturing” within the meaning of General Statutes § 12-412 (34). ... We conclude that the “clearwells” are products used directly in the furnishing of water and thereby qualify for the exemption authorized by the statute.

Section 12-412(34) exempts machinery used in a manufacturing production process only when that process occurs at an industrial plant; a supermarket with a small bakery section does not qualify.

Stop 'N Save, Inc. v. Department of Revenue Services · filed 1989-08-08(34)

Indisputably, the ordinary meaning of the term “manufacturing facility” connotes a place where manufacturing is carried on either primarily or exclusively. No disinterested observer would think of a supermarket, containing a bakery section occupying a minute portion of its premises, as a “manufacturing facility” or an “industrial plant.”

Section 12-412(34) exempts machinery used directly in a series of production activities that substantially changes the form, composition, or character of personal property.

Plastic Tooling Aids Laboratory, Inc. v. Commissioner of Revenue Services · filed 1990-01-02(34)

Read conjointly, these regulations make the statutory exemption available only upon a showing that the machinery at issue is used in “one of a series of production activities” that results in a substantial change in the “form, composition or character” of personal property.

Section 12-412 (34)'s machinery exemption does not apply to businesses engaged in generating electricity.

United Illuminating Co. v. Groppo · filed 1992-01-07(34)

The inducements provided by the exemptions in § 12-412 (34) and § 12-426-26 (d) of the regulations therefore do not apply to businesses engaged in the generation of electricity.

Section 12-412 does not exempt separately printed retail advertising preprints as newspapers or as materials that become a component part of a newspaper.

Caldor, Inc. v. Heffernan · filed 1981-04-21(f), (r)

We do not think that in creating the exemption for “[s]ales of newspapers” in §12-412 (f), the legislature had in mind the transactions before us. ... They do not become an ingredient or component part of the newspaper and this conclusion precludes the applicability of the § 12-412 (r) exemption.

Section 12-412(f)'s newspaper exemption does not cover a publication merely because it contains television listings and other features; a newspaper must contain news.

Gallacher v. Commissioner of Revenue Services · filed 1992-02-11(f)

The mere publication of universally available television listings and some “features” do not make a newspaper.

Section 12-412(6)(B) exempts newspaper sales by subscription; that exemption is not content-based.

Newton v. State · filed 1996-04-29(6)(B)

The plaintiff next contends that the first amendment and the principal of uniformity are violated by the statutory exemption for “sales of newspapers by subscription” set forth in General Statutes § 12-412 (6) (B). This argument is unpersuasive. This exemption is not content-based.

Section 12-412 lists sales-tax exemptions, but a claim that post-sale delivery charges are excluded from gross receipts does not fall within those exemptions.

Plasticrete Block & Supply Corp. v. Commissioner of Revenue Services · filed 1990-07-31

Section § 12-412 (1) through (62) sets forth explicitly allowable exemptions, and the plaintiff’s claim does not fall within any of the delineated categories.

Section 12-412 distinguishes exemptions for services from exemptions for tangible personal property; an exemption for services does not cover tangible personal property.

Petco Insulation Co. v. Crystal · filed 1994-11-15

Second, § 12-412 indicates that an exemption for services does not encompass an exemption for tangible personal property.

Section 12-412 (8) and (24) do not exempt photocopies sold to the public by a private machine operator merely because the machines are in public libraries.

Advanced Business Systems, Inc. v. Crystal · filed 1993-12-30(8), (24)

Given the plaintiff machine owner’s control over the photocopy machines, as demonstrated by the stipulated facts, the court finds that the plaintiff is the seller and the general public is the buyer of the photocopies. The plaintiff has failed to meet its burden and is, therefore, not entitled to an exemption under § 12-412 (8) or (24).

Section 12-412 (8) and (24) do not exempt a taxpayer’s sales of photocopies to the public through machines it operates in public libraries.

Advanced Business Systems, Inc. v. Crystal · filed 1994-11-29(8), (24)

The trial court carefully examined the record before it and concluded that the plaintiff had failed to establish that its sales of photocopies to the general public qualified for an exemption either as sales “to charitable and religious organizations,” pursuant to § 12-412 (8), or as sales “by public libraries,” pursuant to § 12-412 (24). ... The judgment is affirmed.

Section 12-412(25) preserves the exclusion for a vehicle purchased for use outside Connecticut when the vehicle briefly returns to Connecticut without an intent to use it there.

Spiegel v. Comm. of Revenue Services, No. Cv 950547111s (Jan. 3, 1996) · filed 1996-01-03(25)

Since we have previously found that the intent of the plaintiff was not to use the Mercedes in Connecticut, the brief return of the vehicle to Connecticut without such intent does not void the original exception from the imposition of a sales or use tax pursuant to § 12-412 (25).

Section 12-412(47) exempts clothing and footwear rentals under $50; a separable, optional damage waiver does not count toward the rental price.

Men's World v. Commissioner of Revenue, No. Cv 99 0494630s (Mar. 27, 2002) · filed 2002-03-27(47)

Under General Statutes § 12-412 (47), sales of articles of clothing or footwear costing less than $50 are exempt from the sales and use tax. ... Since the $3 damage waiver was separable, it was not part of the gross receipts for the rental of the tuxedo. We conclude that the separately stated $3 damage waiver charge by Men's World is not part of the rental price of the tuxedos.

Section 12-412(99) exempts aircraft with a maximum certificated takeoff weight of at least 6,000 pounds from sales tax beginning October 1, 1997.

Air Tiger v. Commissioner of Revenue, No. Cv99 0496956s (Mar. 27, 2002) · filed 2002-03-27(99)

Effective October 1, 1997, General Statutes § 12-412 (99) provided for an exemption from the sales tax on the "[s]ales of and the storage, use or other consumption of, aircraft having a maximum certificated takeoff weight of six thousand pounds or more." The Gulfstream had a certificated takeoff weight in excess of six thousand pounds, and therefore qualified for the sales tax exemption after October 1, 1997.

Section 12-412(78) exempts materials and equipment used in a Connecticut aircraft manufacturing facility by an aircraft manufacturer, including items used for research and development that meet those conditions.

Whitney v. Commissioner of Revenue, No. Cv01 0509576s (Jul. 3, 2002) · filed 2002-07-03(78)

The only test that we derive from the language stated in § 12-412 (78) is that the legislature granted a broad exemption from the sales and use tax to the aircraft industry in Connecticut for sales of and the storage, use or other consumption of materials, tools, fuel, machinery and equipment (1) used or consumed by an aircraft manufacturer (2) operating an aircraft manufacturing facility in Connecticut, and (3) such materials, tools, fuel, machinery and equipment are used in such facility.

Section 12-412(78) fully exempts qualifying items used in aircraft manufacturing processes, including related research and development that is indirectly connected to manufacturing.

Sikorsky Aircraft Corp. v. Commissioner of Revenue Services · filed 2010-07-27(78)

The legislative history, therefore, further supports our conclusion that the legislature intended in the aircraft manufacturing exemption to extend the full exemption not only to items that are used in direct connection with the manufacturing process, but also to items that are used in processes that have at least an indirect connection with manufacturing, including processes such as related research and development.