Source: https://portal.ct.gov/DRS/Publications---Special-Notices/2002/SN-20028-2002-Sales-and-Use-Taxes-and-Motor-Vehicle-Rental-Surcharge-Legislation
Timestamp: 2018-12-19 08:28:51
Document Index: 339797119

Matched Legal Cases: ['§65', '§66', '§69', '§12', '§12', '§12']

SN 20028 2002 Sales and Use Taxes and Motor Vehicle Rental Surcharge Legislation
Current: SN 2002(8), 2002 Sales and Use Taxes and Motor Vehicle Rental Surcharge Legislation
This Special Notice has been modified and superseded by SN 2002(8.1)
SN 2002(8)
Purpose: This Special Notice summarizes 2002 legislation affecting sales and use taxes and the motor vehicle rental surcharge. It also covers laws enacted before 2002 that take effect in 2002.
Statutory Authority: 2002 Conn. Pub. Acts 1 (May 9 Spec. Sess.), 2002 Conn. Pub. Acts 70, and previous legislation cited below.
Aircraft Management Services. The tax imposed on business analysis, management, management consulting, and public relations services excludes the services rendered in connection with an aircraft leased or owned by a certificated air carrier or in connection with an aircraft that has a maximum certificated take-off weight of 6000 pounds or more, retroactive to January 1, 1994.
(2002 Conn. Pub. Acts 1, §§65, 67, May 9 Spec. Sess.)
Storage Space. Tax is imposed on the furnishing of space for storage of personal property by a person engaged in such a business, excluding space used by a person for residential purposes.
(2002 Conn. Pub. Acts 1, §§66, 68, May 9 Spec. Sess.)
(2002 Conn. Pub. Acts 1, §§69, 70, May 9 Spec. Sess.)
Sunset of Exemptions Relating to Vehicles Powered by Clean Alternative Fuel. The following exemptions expire on July 1, 2002:
New motor vehicles powered by clean alternative fuel (Conn. Gen. Stat. §12-412(67));
Conversion equipment for converting vehicles to clean alternative fuel (Conn. Gen. Stat. §12-412(68)); and
Equipment in compressed natural gas filling or electric recharging station for vehicles powered by clean alternative fuel (Conn. Gen. Stat. §12-412(69)).
These items are now subject to sales and use taxes.
The home service provider is the company that contracts with the customer to provide the cellular telephone service. The home service provider is responsible for obtaining and maintaining a record of each customer’s place of primary use. It may use any address it has for the customer as of July 28, 2002, unless the Commissioner of Revenue Services (Commissioner) notifies it of a different address;.
With respect to all telecommunications service providers, nontaxable charges that are not separately stated from taxable charges for telecommunications services may be taxable unless the provider can reasonably identify the nontaxable charges in its books and records. A customer may not assume that any charges are nontaxable unless the provider separately states the charges or the provider supplies verifiable data from its books and records that identifies the nontaxable charges.
Surcharge Extended to Rental Trucks. The 3% motor vehicle rental surcharge applies to the rental of rental trucks, defined as either a vehicle rented without a driver that has a gross vehicle weight rating of 26,000 pounds or less and that is used in the transportation of personal property but not for business purposes, or a trailer that has a gross vehicle weight rating of not more than 6,000 pounds. (Policy Statement 2000(5), Motor Vehicle Rental Surcharge and the Tourism Account Surcharge, will be updated.)
Issued: 7/22/2002