(a) For purposes of subparagraph (A) of subdivision (3) of section 12-412, subdivision (18) of section 12-412 and section 12-412i, on and after July 1, 2023, a sale to a purchaser that manufactures or will manufacture beer under a manufacturer permit for beer issued pursuant to section 30-16, which sale would otherwise qualify for the sales and use tax exemption pursuant to subparagraph (A) of subdivision (3) of section 12-412, subdivision (18) of section 12-412 or section 12-412i, except for the fact that such beer is manufactured or will be manufactured 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.
(b) For purposes of subdivision (34) of section 12-412, on and after July 1, 2023, a sale of machinery to a purchaser, which sale would 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 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.
(June Sp. Sess. P.A. 21-2, S. 459.)
History: June Sp. Sess. P.A. 21-2 effective June 23, 2021, and applicable to sales occurring on or after July 1, 2023.