Connecticut tax legislation includes changes to economic nexus, "click-through" provisions

Connecticut legislation sent to Governor Dan Malloy includes a narrowing of corporate business tax economic nexus for certain foreign corporations, but an expansion and retroactive application of "click-through" nexus provisions for sales and use tax purposes. Among other tax provisions, the legislation provides for successor liability for withholding taxes and a six-year statute of limitations for certain underwithholding by employers and pass-through entities. As of June 15, Governor Malloy has not yet acted on the legislation.

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