Effective Date: Effective on or after July 1, 2012.
Statutory Authority: 2012
Phantom-ware is a hidden programming option embedded in the operating system of, or hardwired into, an electronic cash register, whether preinstalled or installed later, which may be used to (1) create a virtual second till, or (2) eliminate or manipulate transaction records that may or may not be digitally preserved to represent the true or manipulated record of electronic cash register transactions.
Transaction data means information that includes items purchased by a customer, the price for each item, a taxability determination for each item, a segregated tax amount for each of the taxed items, the amount of cash or credit tendered, the net amount returned to the customer in change, the date and time of the purchase, the name, address and identification number of the retailer, and the receipt or invoice number of the transaction.
Transaction report means a report that includes, but need not be limited to, sales, taxes collected, media totals, and discount voids at an electronic cash register that is printed on cash register tape at the end of a day or shift, or a report that documents every action at an electronic cash register that is stored electronically.
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TTY, TDD, and Text Telephone users only may transmit inquiries anytime by calling 860-297-4911.
Business and individual taxpayers can use the Taxpayer Service Center (TSC) at www.ct.gov/TSC to file a variety of tax returns, update account information, and make payments online.
File Electronically: You can choose first-time filer information and filing assistance or log directly into the TSC to file returns and pay taxes.
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