Connecticut Statutes
§ 22a-244b — Nips. Five-cent surcharge. Payment by retailer. Payment by wholesaler to municipality. Use of payments by municipalities.
(a)Notwithstanding any provision of the general statutes, on and after October 1, 2021, any beverage container containing a spirit or liquor of fifty milliliters or less shall be assessed a five-cent surcharge by the wholesaler of such beverage container to the retailer of such beverage container and by the retailer of such beverage container to the consumer of such beverage container. Any surcharge transaction described in this section shall be distinct and clearly identify the surcharge from the price of such beverage container and shall not be subject to any sales tax or treated as income pursuant to any provision of the general statutes.
(b)The payment of said surcharge by a retailer shall be a debt of a retailer upon purchase from any such wholesaler and shall be subject to all post
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Connecticut § 22a-244b (Nips. Five-cent surcharge. Payment by retailer. Payment by wholesaler to municipality. Use of payments by municipalities.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(P.A. 21-58, S. 10; P.A. 22-143, S. 19.) History: P.A. 22-143 amended Subsec. (c) to add provision re payment remitted to a municipality by the last day of April or October, as applicable, shall be considered timely and compliant, effective May 31, 2022.
Nearby Sections
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§ 22a-1
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Coastal site plan reviews.§ 22a-106a
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Violations.§ 22a-109
Coastal site plans. Review.