The Connecticut General Assembly introduced three bills last week, which, if enacted, would impact Internet retailers. 

HB 5543 proposes that the Department of Revenue Services study the current laws and cases concerning the imposition of the duty to collect and remit sales tax on retailers that sell electronically, and make recommendations on how Connecticut can best address this issue to the joint standing committee of the General Assembly having cognizance of matters relating to finance, revenue and bonding.

The purpose of the study would be to work toward putting in place an effective system to collect sales tax from retailers who sell via the Internet or the cloud.

HB 5545 proposes that section 12-407 of the general statutes be amended to require that, if a retailer has entered into an agreement with a resident of this state to refer customers to that retailer by means of a link on such resident's Internet web site, such retailer shall be presumed to be soliciting business within this state and shall be liable for the sales tax due on all purchases made from the retailer by residents of this state.

SB 259 proposes that the general statutes be amended to require Internet retailers to collect and remit sales tax.

We'll have to wait and see what happens to these bills.  To check the status of these bills in the future, go to CT legislation tracking.