Regulations of Connecticut State Agencies (Last Updated: June 14,2023) |
Title12 Taxation |
SubTitle12-313-1_12-313-31. Cigarette Taxes |
Sec.12-313-8a. Licenses required for temporary stand
Latest version.
-
(a) A dealer's license issued for a regular place of business does not cover a temporary stand located at a place apart from the regular place of business, whether or not cigarettes are sold only for a limited time. Each stand selling cigarettes at fairs, stadiums, expositions or other businesses of a temporary nature shall be licensed separately.
(b) This section is prescribed pursuant to section 12-313 of the general statutes.
(Effective January 24, 1986)