Connecticut Statutes

§ 12-545 — Amounts taxable.

Connecticut § 12-545
JurisdictionConnecticut
Title 12Taxation
Ch. 225Admissions and Dues Taxes

This text of Connecticut § 12-545 (Amounts taxable.) 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. § 12-545 (2026).

Text

The admissions and dues taxes shall be imposed on amounts received within or without the state but only if the place of admission or club facilities are within the state.

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Legislative History

(1971, P.A. 837, S. 8; P.A. 82-45, S. 3, 4; P.A. 99-173, S. 54, 65.) History: P.A. 82-45 eliminated “or organization” in the reference to “place of admission, cabaret or club or organization facilities”; P.A. 99-173 deleted “cabaret”, effective June 23, 1999, and applicable to sales occurring on or after July 1, 1999.

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Bluebook (online)
Connecticut § 12-545, Counsel Stack Legal Research, https://law.counselstack.com/statute/ct/12-545.