State Codes and Statutes
Statutes > Connecticut > Title12 > Chap219 > Sec12-412eSec. 12-412e. Exemption from sales tax for items purchased with federal food stamp coupons. Factors determining effective date thereof. (a) The exemption from sales tax with respect to sales of any items purchased with federal food stamp coupons, as provided in subdivision (57) of section 12-412, shall be applicable to any such sales occurring on or after October 1, 1986, subject to the provisions of subsections (b) and (c) of this section.
(b) In accordance with the provisions of Section 1505 of the federal Food Stamp Act of 1985, and notwithstanding the provisions of section 17b-8, the Commissioner of Social Services shall prepare for submission by the Governor to the United States Department of Agriculture, a request for waiver of the requirements under said Section 1505 concerning collection of state sales tax on the sale of certain items which may be purchased with food stamp coupons, including the following as reasons for such waiver, (1) the adverse and disruptive effect of implementation of such requirements by October 1, 1986, on the food stamp program, and (2) the inadequate time for retail stores to implement the necessary changes in sales tax collection procedure. In the event the United States Department of Agriculture rejects, or has failed to approve, by August 1, 1986, the application for waiver to be submitted as provided in this subsection, the Commissioner of Revenue Services, in consultation with the Commissioner of Social Services, shall prepare and submit a plan, implementing by October 1, 1986, said provisions of Section 1505 of the Food Stamp Act of 1985, to the joint standing committee having cognizance of matters related to finance, revenue and bonding. Within thirty days after receipt of such plan, said joint standing committee shall advise the Commissioner of Revenue Services, of its approval, denial or modifications, if any, of such plan. The Commissioner of Revenue Services shall take any action necessary to implement such plan in accordance with the authority under section 12-426.
(c) In the event such request for waiver of requirements in Section 1505 of the Food Stamp Act of 1985, submitted in accordance with subsection (b) of this section, is approved by the United States Department of Agriculture prior to October 1, 1986, subdivision (57) of section 12-412 shall be applicable with respect to such sales occurring on or after the date when waiver of said requirements is terminated, as acknowledged by the Commissioner of Revenue Services, and said commissioner shall, not less than sixty days prior to the date of termination of such waiver, take such action as deemed necessary to implement compliance with requirements in said Section 1505 of the Food Stamp Act of 1985, as of the date of such termination.
(P.A. 86-397, S. 9, 10; P.A. 93-262, S. 1, 87; P.A. 02-103, S. 16.)
History: P.A. 93-262 authorized substitution of commissioner of social services for commissioner of income maintenance, effective July 1, 1993; P.A. 02-103 made technical changes.
