§ 12-412m — Exemptions for beer and wine manufacturers and machinery used to manufacture beer and wine. Refund of taxes paid under chapter.

(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 (1) beer under a manufacturer permit for beer issued pursuant to section 30-16, (2) wine and brandies under a manufacturer permit for a farm winery issued pursuant to section 30-16, or (3) wine, cider and mead under a manufacturer permit for wine, cider and mead 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, wine, brandy, cider or mead 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. (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, wine, brandy, cider or mead, 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. (c) (1) Notwithstanding the provisions of subdivisions (1), (2) and (4) of section 12-425 , any taxpayer who holds a manufacturer permit set forth in subsection (a) of this section and is in good standing with the Department of Consumer Protection on July 1, 2023, shall be eligible for a refund of the amount of taxes paid by such holder under this chapter between July 1, 2018, and June 30, 2023, inclusive, on the purchases that would have been exempt from such taxes if the exemptions provided under subsections (a) and (b) of this section had been in effect. (2) Any taxpayer who believes such taxpayer is owed a refund under this subsection shall, not later than July 1, 2026, file a claim with the Department of Revenue Services and shall provide documentation with such claim that substantiates the amount of the tax imposed under this chapter for which the taxpayer is seeking a refund. The provisions of subdivisions (3) and (5) of section 12-425 shall apply to a claim filed pursuant to this subsection. Any amount refunded to a taxpayer pursuant to this subsection shall be made without interest.

Legislative History

(June Sp. Sess. P.A. 21-2, S. 459; P.A. 22-118, S. 429.) History: June Sp. Sess. P.A. 21-2 effective June 23, 2021, and applicable to sales occurring on or after July 1, 2023; P.A. 22-118 amended Subsecs. (a) and (b) to add references to wine, brandy, cider and mead under certain manufacturer permits and make conforming changes, and added Subsec. (c) re refund of amount of taxes paid under chapter, effective July 1, 2023.