Title.
Conn. Gen. Stat. § 12-406
in effect12-406. Title.
This chapter is known and shall be cited as the “Sales and Use Taxes Act”.
(1949 Rev., S. 2090; 1953, S. 1161d; P.A. 73-288, S. 6, 8; P.A. 89-123, S. 8.)
History: P.A. 73-288 changed name of act from “Education, Welfare and Public Health Tax Act” to “Sales and Use Tax Act”; P.A. 89-123 changed the chapter title from “Sales and Use Tax Act” to “Sales and Use Taxes Act”.
Source: Connecticut General Assembly (cga.ct.gov)URL: https://www.cga.ct.gov/current/pub/chap_219.htm#sec_12-406Fetched: 10/20/2026
