Connecticut General Statutes 12-412m – *(See end of section for amended version and effective date.) Exemptions for beer manufacturers and machinery used to manufacture beer
(a) For purposes of subparagraph (A) of subdivision (3) of section 12-412, subdivision (18) of section 12-412 and section 12-412i, on and after July 1, 2023, a sale to a purchaser that manufactures or will manufacture beer under a manufacturer permit for beer issued pursuant to section 30-16, which sale would otherwise qualify for the sales and use tax exemption pursuant to subparagraph (A) of subdivision (3) of section 12-412, subdivision (18) of section 12-412 or section 12-412i, except for the fact that such beer is manufactured or will be manufactured at a facility that also makes substantial retail sales, shall qualify for such exemption in the same manner as if such sale was to an industrial plant.
Terms Used In Connecticut General Statutes 12-412m
- Use: includes the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business. See Connecticut General Statutes 12-407
(b) For purposes of subdivision (34) of section 12-412, on and after July 1, 2023, a sale of machinery to a purchaser, which sale would otherwise qualify for the sales and use tax exemption pursuant to said subdivision except for the fact that such machinery will be used to manufacture beer at a facility that also makes substantial retail sales, shall qualify for such exemption in the same manner as if such sale was to an industrial plant.