Connecticut § 12-297 - Exemptions from tax.
Full text of Connecticut Connecticut General Statutes § 12-297 — Exemptions from tax., with citation guidance and answers to common questions.
§ 12-297. Exemptions from tax.
Sec. 12-297. Exemptions from tax. The tax imposed under the provisions of section 12-296 shall not apply: (1) To cigarettes sold to any state institution other than a correctional institution for distribution to patients or inmates, or to cigarettes purchased with revolving funds under the jurisdiction of any state institution other than a correctional institution, when the cigarettes purchased are to be consumed by patients or inmates confined at such institution; or (2) to the extent prohibited by federal law, to cigarettes sold to United States veterans' hospitals or to members of the armed forces of the United States through officially recognized agencies, established pursuant to regulations issued by the appropriate branch of the United States Armed Forces, that are physically located at military bases.
(1949, S. 1126d; P.A. 89-16, S. 28, 31; P.A. 17-147, S. 29.)
History: P.A. 89-16 provided for exclusion of correctional institutions from state institutions eligible for exemption from cigarette tax on cigarettes for distribution to patients or inmates; P.A. 17-147 designated existing provisions re cigarettes sold to state institution or purchased with funds under jurisdiction of state institution as Subdiv. (1) and added Subdiv. (2) re cigarettes sold to United States veterans' hospitals or members of armed forces through officially recognized agencies, effective July 7, 2017.
Does not violate due process. 225 C. 528. Cited. 235 C. 865.
Source: official Connecticut text · Last verified 2026-08-27
Frequently Asked Questions About Connecticut § 12-297
What does Connecticut General Statutes § 12-297 cover?
Section 12-297 ("Exemptions from tax.") is part of the Connecticut General Statutes, the codified statutory law of Connecticut. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Connecticut § 12-297?
A common citation format is "Connecticut General Statutes § 12-297" (Connecticut). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Connecticut law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Connecticut official source linked on this page or consult a licensed Connecticut attorney.
How does Connecticut § 12-297 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Connecticut can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Connecticut.