Acts 174, 71-74. Conn. Agency Regs. Conn. Agency Regs. Tax does not apply when the training service is provided by an institution of higher education licensed or accredited by the CT Board of Governors of Higher Education. Conn. Agency Regs.
Tax is paid at the retailer's place of business.
However, if prepaid telephone calling service is not sold at a retailer's place of business, the sale or recharge is taxable at the customer's shipping address, or if no item is shipped, it is taxable at the customer's billing address or location associated with the customer's mobile telephone number. Conn. Agency Reg. Conn. Agency Regs. Conn. Agency Regs. Conn. Agency Regs.