United States

Connecticut use tax penalties

A lurking menace for taxpayers and tax preparers


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In the summer of 2013, Connecticut revised its General Statutes to reclassify the delivery or disclosure of a fraudulent sales or use tax document to the Department of Revenue Services as a Class D felony, punishable by a prison term of up to five years, a $5,000 fine, or both.  Even if such harsh sentences are not levied, convicted individuals would be subject to the same restrictions as other felons, including loss of professional licenses, the right to vote and more.

How will this reclassification play out?  Do businesses and individuals even know the risks they are taking with noncompliance (whether intentional or not)? Will other states follow suit?

In this article, previously published in Tax Analysts’ State Tax Notes, Brian Kirkell and Michael Villa dive deep into the murky waters of Connecticut’s Public Act No. 13-258 to discuss the implications of the state’s use tax compliance strategy on taxpayers and tax preparers alike.

Read Connecticut use tax penalties: A lurking menace for taxpayers and tax preparers


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