Connecticut § 12-413a Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair.

Connecticut Statutes

§ 12-413a — Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair.

Connecticut § 12-413a

Title 12Taxation

Ch. 219Sales and Use Taxes

This text of Connecticut § 12-413a (Exemption from use tax for vessels brought into the state exclusively for storage, maintenance or repair.) is published on Counsel Stack Legal Research, covering Connecticut primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Conn. Gen. Stat. § 12-413a (2026).

Text

Notwithstanding the provisions of section 12-411, the tax imposed thereunder shall not be applicable, in the period commencing on the first day of October in any year to and including the thirty-first day of May next succeeding, with respect to the use of any vessel within this state exclusively for purposes of (1) delivery of such vessel to a facility in this state for storage, including dry storage and storage in water by means of apparatus preventing ice damage to the hull, maintenance or repair, or (2) the actual process of storage, maintenance or repair of such vessel. The provisions of this section shall have no effect upon liability for tax under this chapter related to the sale or use of such vessel other than such liability which may be established in relation to the specific use 

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Notwithstanding the provisions of section 12-411, the tax imposed thereunder shall not be applicable, in the period commencing on the first day of October in any year to and including the thirty-first day of May next succeeding, with respect to the use of any vessel within this state exclusively for purposes of (1) delivery of such vessel to a facility in this state for storage, including dry storage and storage in water by means of apparatus preventing ice damage to the hull, maintenance or repair, or (2) the actual process of storage, maintenance or repair of such vessel. The provisions of this section shall have no effect upon liability for tax under this chapter related to the sale or use of such vessel other than such liability which may be established in relation to the specific use of such vessel as described in this section.

Legislative History

(P.A. 83-455, S. 1, 4; P.A. 13-151, S. 2.) History: P.A. 83-455 effective July 1, 1983, and applicable to such use of vessels occurring on or after said date; P.A. 13-151 changed tax exempt period from October 1 until April 30 to October 1 until May 31, effective June 25, 2013. Cited. 44 CS 1.