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The State of Connecticut will offer a tax amnesty program from May 1, 2009 through June 25, 2009 to taxpayers owing certain Connecticut taxes, including sales and use taxes, for any taxable period ending on or before November 30, 2008. To be eligible, a taxpayer must have either failed to file a return for the taxable period or underreported the amount of tax on a previously filed return. Amnesty will not be offered on existing bills, or if the taxpayer is currently under audit by the Connecticut Department of Revenue Services or party to any criminal investigation or any civil or criminal litigation involving the Department. (Connecticut Tax Amnesty – May 1 – June 25, 2009, Connecticut Department of Revenue Services, December 30, 2008)


The Connecticut Commissioner of Revenue Services has authorized a tax amnesty period from May 1, 2009 to June 25, 2009. The amnesty program is for taxes owed on or before November 30, 2008. The tax amnesty is available for any tax enforced by Connecticut laws, including, but not limited to, sales and use tax, personal and corporate income tax, franchise tax and excise tax. Eligible participants include taxpayers that were required to file with the Commissioner and for which no return was previously filed, or taxpayers that previously filed, but underreported their tax liability. Tax returns previously examined by the State are not eligible. Any person who participates in the program will have civil penalties and late fees waived. A reduced interest rate will, however, apply to taxes paid. Any person that cooperates with the program, but presents false data to the Commissioner will be disqualified from the program and may be fined up to $5,000 or incarcerated for 12- 60 months. (H.B. 7601 and S.B. 1200, passed by the General Assembly on November24, 2008, and signed by Gov. M. Jodi Rell on November 25, 2008, both effective November 25, 2008; Telephone Interview, Office of the Governor, November 25, 2008)


From August 19-25, 2007, Connecticut is offering a sales tax holiday on clothing or footwear which costs less than $300 per item. This holiday not include protective clothing, athletic gear or clothing accessories.


A policy statement set forth by the Connecticut Department of Revenue provides guidelines for imposing sales and use taxes on employment agency services as well as agencies that provide personnel services. Clarification of certain terms is provided, including “agencies,” “employee,” and “employment services.” In addition, numerous topics are discussed, such as 1) the resale treatment for personnel services; 2) the exclusion for professional employee organizations; and 3) the exclusion for leased employees. This policy statement, 2006(7), supersedes policy statement 93(3.2), Taxation of Services by Employment Agencies and Agencies Providing Personnel Services. (Policy Statement 2006(7), Taxation of Services by Employment Agencies and Agencies Providing Personnel Services, Connecticut Department of Revenue Services, March 30, 2007)


The Connecticut Department of Revenue Services sent letters to certain businesses who file sales tax use tax returns regarding a change in their filing frequency, effective January 1, 2007. Under the new rules, taxpayers, whose annual liabilities have been $1,000 and below, have been asked to switch to an annual filing status. Annual returns for 2007 will be due January 31, 2008. (DRS E-News, Connecticut Department of Revenue Services, March 2, 2007)



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