Connecticut General Statutes 12-412m v2 – Exemptions for beer and wine manufacturers and machinery used to manufacture beer and wine. Refund of taxes paid under chapter
(a) For purposes of subparagraph (A) of subdivision (3) of § 12-412, subdivision (18) of § 12-412 and § 12-412i, on and after July 1, 2023, a sale to a purchaser that manufactures or will manufacture (1) beer under a manufacturer permit for beer issued pursuant to § 30-16, (2) wine and brandies under a manufacturer permit for a farm winery issued pursuant to § 30-16, or (3) wine, cider and mead under a manufacturer permit for wine, cider and mead issued pursuant to § 30-16, which sale would otherwise qualify for the sales and use tax exemption pursuant to subparagraph (A) of subdivision (3) of § 12-412, subdivision (18) of § 12-412 or § 12-412i, except for the fact that such beer, wine, brandy, cider or mead is manufactured or will be manufactured at a facility that also makes substantial retail sales, shall qualify for such exemption in the same manner as if such sale was to an industrial plant.
Terms Used In Connecticut General Statutes 12-412m v2
- farm: includes farm buildings, and accessory buildings thereto, nurseries, orchards, ranges, greenhouses, hoophouses and other temporary structures or other structures used primarily for the raising and, as an incident to ordinary farming operations, the sale of agricultural or horticultural commodities. See Connecticut General Statutes 1-1
- Use: includes the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business. See Connecticut General Statutes 12-407
(b) For purposes of subdivision (34) of § 12-412, on and after July 1, 2023, a sale of machinery to a purchaser, which sale would otherwise qualify for the sales and use tax exemption pursuant to said subdivision except for the fact that such machinery will be used to manufacture beer, wine, brandy, cider or mead, at a facility that also makes substantial retail sales, shall qualify for such exemption in the same manner as if such sale was to an industrial plant.
(c) (1) Notwithstanding the provisions of subdivisions (1), (2) and (4) of § 12-425, any taxpayer who holds a manufacturer permit set forth in subsection (a) of this section and is in good standing with the Department of Consumer Protection on July 1, 2023, shall be eligible for a refund of the amount of taxes paid by such holder under this chapter between July 1, 2018, and June 30, 2023, inclusive, on the purchases that would have been exempt from such taxes if the exemptions provided under subsections (a) and (b) of this section had been in effect.
(2) Any taxpayer who believes such taxpayer is owed a refund under this subsection shall, not later than July 1, 2026, file a claim with the Department of Revenue Services and shall provide documentation with such claim that substantiates the amount of the tax imposed under this chapter for which the taxpayer is seeking a refund. The provisions of subdivisions (3) and (5) of § 12-425 shall apply to a claim filed pursuant to this subsection. Any amount refunded to a taxpayer pursuant to this subsection shall be made without interest.”