DRS: 12-426-21, Taxes

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications, 111 Phoenix Avenue, Enfield, CT 06082,  colp@jud.state.ct.us. Copies of DRS forms and publications are available at http://www.ct.gov/drs

 

Conn. Agencies Regs. 12-426-21. Taxes.

(a) The Sales and Use Tax does not apply to the Connecticut Cabaret Tax imposed on all amounts paid for refreshment, service or merchandise, at any roof garden, cabaret or other similar place furnishing a public performance for profit, by or for any patron or guest who is entitled to be present during any portion of such performance as defined in Conn. Gen. Stat. 12-525. The cabaret tax is imposed upon the retail sales price and is therefore not a part of that price.

Illustration:
Food and Beverages ..................$10.00
Cabaret Tax ..................................... 1.00
Total ...............................................$11.00

The Sales and Use Tax applies only to the retail price of $10.00 and not to the $11.00.

(b) The tax does apply to all taxes imposed on a basis other than the proceeds from retail sales. Examples of the above are manufacturer's or distributor's excise taxes which become part of the retail sales price the same as any other item of cost such as labor, overhead, cost of materials, etc. Examples of such excise taxes on which the Sales and Use Tax is collected are federal taxes on automobiles, tires, cameras, firearms, tobacco, liquors, sporting goods, radios, etc., and Connecticut state taxes on alcoholic beverages.

Illustration:
1 Automotive Tire .....................$20.00
Federal Excise Tax ...................... 1.96
Total ............................................$21.96

The Sales and Use Tax in such case applies to the total retail sales price of $21.96.

(Effective April 7, 1980.)