Sec. 12-407c. Treatment of certain persons as agents.
Sec. 12-407c. Treatment of certain persons as agents. If any person described
in subparagraph (E) of subdivision (12) of subsection (a) of section 12-407 is acting in
concert with any person described in subparagraph (F) of said subdivision (12), the
Commissioner of Revenue Services, in the commissioner's discretion, may deem and
treat such persons as principal and agent, respectively, when the commissioner deems
it necessary for the efficient administration of this chapter and may hold such persons
jointly and severally liable for the collection and payment of the taxes imposed by this
chapter. An unaffiliated person providing fulfillment services, as defined in subparagraph (C) of subdivision (15) of subsection (a) of section 12-407, to a purchaser of such
services shall not be treated as a retailer by the commissioner under this section with
respect to such activity.
(P.A. 91-132, S. 3, 4; P.A. 00-227, S. 2; June Sp. Sess. P.A. 01-6, S. 64, 85; P.A. 02-103, S. 3.)
History: P.A. 00-227 added provisions exempting unaffiliated persons providing fulfillment services from coverage
under this section and made technical changes for purposes of gender neutrality; June Sp. Sess. P.A. 01-6 made technical
changes, effective July 1, 2001; P.A. 02-103 made technical changes.