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Senate Bill No. 848

Public Act No. 03-4

AN ACT CONCERNING COLLECTION OF THE SALES TAX ON NEWSPAPERS.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Subdivision (2) of section 12-408 of the general statutes is amended by adding subparagraph (D) as follows (Effective from passage and applicable to sales occurring on or after April 1, 2003):

(NEW) (D) In the case of a sale by a producer or wholesaler of newspapers to a vendor who is not otherwise required to obtain a permit under this chapter, such producer or wholesaler shall collect the sales tax on such newspapers at the point of transfer to such vendor. Such tax shall be based on the stated retail price of such newspapers. Such vendor may add an amount to the price of the newspapers equal to the amount paid as sales tax to the producer or wholesaler and such vendor shall not be required to remit such amount to the state.

Approved April 10, 2003