Conn. Agencies Regs. § 42-110b-17 - Exemptions
This regulation shall not apply to the sale of: Food items; perishable items, including live plants; items in substantial part custom made, custom ordered, or custom finished; items which have been used; items which by statute or state regulation cannot be resold, even if unused; items which are marked at the time of sale "as is" or "final sale"; and items for which no proof of purchase is submitted. Removal of price and/or identification tags by the buyer shall constitute proof of use of an item for the purpose of these regulations.
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