Connecticut General Statutes Title 12. Taxation § 12-330nn. Applicability of chapter 219

(a) The tax under chapter 219  1 shall not be imposed on the transfer of cannabis to a transporter by a cultivator, micro-cultivator, food and beverage manufacturer, product manufacturer, product packager, dispensary facility, cannabis retailer, hybrid retailer or producer, for transport to any other cultivator, micro-cultivator, food and beverage manufacturer, product manufacturer, product packager, dispensary facility, cannabis retailer, hybrid retailer or producer.

(b) No person may purchase cannabis on a resale basis and no exemption under chapter 219 of shall apply to the sale of cannabis, except as provided under section 12-412, for the sale of cannabis for palliative use.

(d) The provisions of subsection (g) of section 12-330ll, subsection (f) of section 12-330mm and subsection (c) of this section shall not be construed as authorizing suit against the state or any political subdivision thereof by a person against whom any tax, penalty or interest has been erroneously or illegally assessed or from whom any tax, penalty or interest has been erroneously or illegally collected and shall not be construed as a waiver of sovereign immunity.