Page 587
House Bill No. 5506
Public Act No. 22-118 587 of 739
otherwise qualify for the sales and use tax exemption pursuant to said subdivision except for the fact that such machinery will be used to manufacture beer, wine, brandy, cider or mead, at a facility that also makes substantial retail sales, shall qualify for such exemption in the same manner as if such sale was to an industrial plant. (c) (1) Notwithstanding the provisions of subdivisions (1), (2) and (4) of section 12-425, any taxpayer who holds a manufacturer permit set forth in subsection (a) of this section and is in good standing with the Department of Consumer Protection on July 1, 2023, shall be eligible for a refund of the amount of taxes paid by such holder under this chapter between July 1, 2018, and June 30, 2023, inclusive, on the purchases that would have been exempt from such taxes if the exemptions provided under subsections (a) and (b) of this section had been in effect. (2) Any taxpayer who believes such taxpayer is owed a refund under this subsection shall, not later than July 1, 2026, file a claim with the Department of Revenue Services and shall provide documentation with such claim that substantiates the amount of the tax imposed under this chapter for which the taxpayer is seeking a refund. The provisions of subdivisions (3) and (5) of section 12-425 shall apply to a claim filed pursuant to this subsection. Any amount refunded to a taxpayer pursuant to this subsection shall be made without interest. Sec. 430. Section 12-412 of the 2022 supplement to the general statutes is amended by adding subdivision (126) as follows (Effective July 1, 2022, and applicable to sales occurring on or after July 1, 2022): (NEW) (126) Sales of and the storage, use or other consumption of any personal property or any services to a water company, as defined in section 16-1, for use in maintaining, operating, managing or controlling any pond, reservoir, stream, well or distributing plant or system employed for the purpose of supplying water to fifty or more customers.