79-3221o. Individual tax returns; preclusion from including line for reporting compensating use tax. The director of taxation is hereby directed to not include a line for the remittance of sales tax on out-of-state and internet purchases on individual tax returns for tax years beginning on or after January 1, 2022.

History: L. 2016, ch. 84, § 2; L. 2021, ch. 93, § 7; July 1.