Sec. 12-412b. Regulations related to exemption for any article of clothing or footwear costing less than fifty dollars.
Sec. 12-412b. Regulations related to exemption for any article of clothing or
footwear costing less than fifty dollars. The Commissioner of Revenue Services shall
prescribe regulations, to be adopted in accordance with chapter 54, for purposes of
implementing the provisions of subdivision (47) of section 12-412, which regulations,
when reasonably designed to carry out the intents and purposes of said subdivision (47),
shall be prima facie evidence of its proper interpretation.
(P.A. 85-3, S. 2, 3; 85-159, S. 9, 19; 85-469, S. 4, 6.)
History: P.A. 85-3 effective March 15, 1985, and applicable to sales of clothing or footwear occurring on or after April
1, 1985; P.A. 85-159 made technical changes; P.A. 85-469 revised effective date of P.A. 85-159 but without affecting
this section.