Connecticut Seal

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.