These services are subject to sales and use taxes as business management consulting services pertaining to human resource management activities involving job-related training of personnel. Conn. Gen. Stat. Acts 173, 10. Conn. Agencies Regs. Applicable to sales of personnel training services on or after July 1, 1999.
Employer means a self-employed person, a single employer or a group of employers.
Service provider means any retailer, as defined in Conn. Gen. Stat. Personnel means those persons employed or self-employed in a business, occupation, trade or profession. An employer engages the services of a service provider when the employer hires the service provider to train its personnel and pays the service provider directly or indirectly to provide training. Conn. Gen. Stat. Conn. Agencies Regs.