AN ACT CONCERNING THE COLLECTION OF SALES TAX BY REMOTE SELLERS.


General Assembly		*Proposed Bill No. 5545*
*January Session, 2011*		LCO No. 1003

Referred to Committee on Finance, Revenue and Bonding
Introduced by:
REP. WRIGHT E., 41st Dist.

AN ACT CONCERNING THE COLLECTION OF SALES TAX BY REMOTE SELLERS.

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

That section 12-407 of the general statutes be amended to require that, if a retailer has entered into an agreement with a resident of this state to refer customers to that retailer by means of a link on such resident's Internet web site, such retailer shall be presumed to be soliciting business within this state and shall be liable for the sales tax due on all purchases made from the retailer by residents of this state.

Statement of Purpose:

To specify that sales tax is due from an online retailer when the online retailer uses an in-state affiliate to sell its products.