reglab/statecodes huggingface dataset:
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(AA) - Enumerated Services › Section 12-407(2)(i)(AA)-1 - Swimming pool cleaning and maintenance services

Current through July 10, 2024
(a)
Definition
. The term "swimming pool cleaning and maintenance
			 services" means cleaning, caring for and attending to the upkeep of swimming
			 pools, irrespective of the type of real property on which a swimming pool is
			 located or whether the pool is aboveground or in-ground. Such services are of
			 the type typically rendered by a swimming pool cleaning and maintenance service
			 provider in the regular course of duty or in conjunction with other services.
			 By way of example and not limitation, the term "swimming pool cleaning and
			 maintenance services" includes adding chlorine and other chemicals to pools,
			 vacuuming pools, winterizing pools, and opening pools for the season. The term
			 "swimming pool cleaning and maintenance services" does not include the
			 construction, installation or repair of swimming pools, pumps or filtration
			 systems; however, repair services rendered to in-ground pools located on
			 industrial, commercial or income-producing real property are services to real
			 property under subparagraph (I) (services to industrial, commercial and
			 income-producing real property) of section
			 12-407(2)(i)
			 of the general statutes, and repair services rendered to aboveground pools
			 located on any real property may be services to tangible personal property
			 under subparagraph (DD) of said section. See also subparagraph (Q) of section
			 12-407(2)(i)
			 of the general statutes (repair services to any electrical or electronic
			 device) with respect to repair services rendered to any swimming pool
			 pump.
(b)
Installation and
			 repair of in-ground pools
.
(1) The term
			 "in-ground pool" means a pool that is built into the ground or other real
			 property. The installation of in-ground pools onto any kind of real property is
			 considered new construction, and the services rendered in such installation are
			 not taxable. Because persons installing in-ground pools are considered the
			 consumers of supplies used in providing their services, sales to them of
			 tangible personal property are retail sales and are taxable.
(2) Repairs to the structure of in-ground
			 pools, such as patching or replacing a liner or repairing the underground
			 portion of the filtration system, are considered services to real property.
			 Such services are taxable only when rendered to a pool located on industrial,
			 commercial or income-producing real property.
(3) Repairs to any swimming pool pump or to
			 the portion of a filtration system located above the ground are considered
			 services enumerated under subparagraph (Q) (repair services to electrical or
			 electronic devices) or subparagraph (DD) (repair services to any item of
			 tangible personal property) of section
			 12-407(2)(i)
			 of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(BB) - Enumerated Services › Section 12-407(2)(i)(BB)-1 - Services to other than industrial, commercial or income-producing real property (Repealed)

Current through July 10, 2024
Repealed June 11, 2014.
For 2014 repeal, see Sec. 54 of Public Act 14-187. (June 11,
				  2014)
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(F) - Enumerated Services › Section 12-407(2)(i)(F)-1 - Photographic studio services

Current through July 10, 2024
(a)
Definition
. The term "photographic studio services" means such
			 activities as taking, restoring or retouching photographs and portraits,
			 recording or restoring videotapes or other motion pictures, or converting one
			 medium to another, such as converting a movie film to a videotape. Photographic
			 studio services may be performed for the general public or for commercial
			 customers, and may be performed in the studio or on location, such as at a
			 wedding.
(b)
Charges made by
			 service providers
.
(1)
(A) When a photographic studio sells
			 photographs, videotapes or movie films, it is generally deemed to be selling
			 tangible personal property, and charges for any services performed in
			 connection with the production of such property are includible in the measure
			 of tax for its sale. Separate charges for services of a photographic studio
			 that do not culminate in, or that are in addition to, the sale of tangible
			 personal property (such as sitting fees charged when the customer does not
			 choose to purchase the photograph, videotape or movie film, or fees for the
			 restoration or retouching of a photograph, videotape or movie film supplied by
			 the customer) are taxable as photographic studio services.
(B) Example: A photographer takes a number of
			 photographs of a customer's family members in various poses and combinations
			 both in the studio and at the family's home. Any photographs purchased by the
			 customer are taxable as tangible personal property. If the photographer charges
			 a fee for any photographs not selected by the customer, or if the customer
			 selects no photographs at all, such fee is taxable as the sale of photographic
			 studio services.
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(M) - Enumerated Services › Section 12-407(2)(i)(M)-1 - Repair services to motor vehicles

Current through July 10, 2024
(a)
Definitions
.
(1) The term "motor
			 vehicle repair services" means the services of mending or bringing back to
			 working order the body or any operating parts of a motor vehicle that was
			 broken, damaged, malfunctioning or defective. The term "motor vehicle repair
			 services" also includes the services of restoring, rebuilding or replacing any
			 motor, engine, working parts, accessories, body or interior of the motor
			 vehicle. The term "motor vehicle repair services" also includes all maintenance
			 services that keep a motor vehicle in good working order by preventing its
			 decline, failure, lapse or deterioration, including but not limited to
			 replacing vehicle fluids (e.g., oil or coolant), lubricating the chassis,
			 diagnostic testing, replacing spark plugs and filters, rotating tires,
			 recharging the air conditioning system, rustproofing, painting or repainting,
			 and applying fabric protection or paint sealant. The term "motor vehicle repair
			 services" does not include the service of installing new parts or accessories
			 that are not replacements for existing parts or accessories (e.g., customizing)
			 or the service of towing or storing a motor vehicle.
(2) The term "motor vehicle" has the meaning
			 ascribed to it in section
			 14-1(a)(47)
			 of the general statutes, as from time to time amended.
(3)
(A) An
			 "integral part" means a part, such as an air or oil filter, alternator,
			 battery, belt, hose, muffler, spark plug, tire or windshield wiper blade, that
			 retains its separate identity even after being incorporated into a repaired
			 motor vehicle.
(B) The term
			 "integral part" does not include materials that do not retain their separate
			 identity after being used to repair a motor vehicle, but are consumed by the
			 service provider in repairing the motor vehicle, such as abrasives (e.g.,
			 sandpaper, emery paper and grinding wheels), acetylene, acrylic finishes,
			 applicators, body putty, body work tools, brushes, cleaners, compound pads,
			 drop cloths, enamels, flux, hand cleansers, lacquers, lead, masking tape,
			 masking paper, mechanics' tools, metal conditioners, oxygen, paint, painting
			 tools, plastic filler, polishing and buffing pads, primers, removers (liquid
			 and paste), resins (e.g., epoxy, polyester, fiberglass cloth and fiberglass
			 matting), rollers, rubbing compound, rustproofing liquid, sealants, shellacs,
			 solder, spray guns, stain, stencils, strainers, thinners and solvents,
			 undercoating, varnish, waxes, welding rods and disposable or reusable
			 wipes.
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(N) - Enumerated Services › Section 12-407(2)(i)(N)-1 - Motor vehicle parking services

Current through July 10, 2024
(a)
Definitions
.
(1) The term "motor
			 vehicle parking services" means (A) the service of providing a parking space
			 for a motor vehicle for a service recipient in a lot having 30 or more spaces,
			 and (B) the services of parking and retrieving a motor vehicle for a service
			 recipient ("valet parking services"), whether or not the vehicles are parked in
			 a lot having 30 or more spaces, other than valet parking in a parking lot
			 maintained for airport passengers at or near any airport. The term "motor
			 vehicle parking services" does not include the provision of metered parking
			 space.
(2) The term "parking lot"
			 or "lot" means any area, garage or structure, or any portion of an area, garage
			 or structure, operated by a single service provider containing parking spaces
			 for motor vehicles.
(3) The term
			 "motor vehicle" has the meaning ascribed to it in section
			 14-1(a)(47)
			 of the general statutes, as from time to time amended.
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(O) - Enumerated Services › Section 12-407(2)(i)(O)-1 - Radio and television repair services

Current through July 10, 2024
(a)
Definitions
.
(1) The term "radio
			 and television repair services" means the services of mending or bringing back
			 to working order, audio or video reception or transmission equipment, such as
			 radios (including but not limited to stereo system receivers, citizen band
			 radios or ham radios) or televisions, whether located in homes, offices, motor
			 vehicles, boats, aircraft or any other place, that are broken, damaged,
			 malfunctioning or defective, whether by repairing or rebuilding defective parts
			 or by replacing them with new parts. (See also Conn. Agencies Regs. §
									12-407(2)(i)(DD)-1,
			 repair or maintenance services to tangible personal property, and Conn.
			 Agencies Regs. §
									12-407(2)(i)(Q)-1,
			 electrical or electronic repair services.)
(2) An "integral part" means a part, such as
			 a transistor, circuit board or a gear, that retains its separate identity even
			 after being incorporated into a repaired radio or television. The term
			 "integral part" does not include parts or materials, such as lubricants, glue,
			 solder and wire, that do not retain their separate identity after being used to
			 repair equipment, but are consumed by such service provider in repairing
			 equipment.
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(P) - Enumerated Services › Section 12-407(2)(i)(P)-1 - Furniture reupholstering and repair services

Current through July 10, 2024
(a)
Definitions
.
(1) The term
			 "furniture reupholstering and repair services" means the services of
			 reupholstering, repairing, stripping, refinishing, restoring or rebuilding
			 furniture.
(2) The term "integral
			 part" means a part, such as a spring, fabric, wood, a foam cushion, a staple,
			 tack or nail, that retains its separate identity even after being incorporated
			 into repaired furniture. The term "integral part" does not include a material,
			 such as paint remover, stain, paint, varnish, lacquer or glue, that does not
			 retain its separate identity after being used to repair furniture, but is
			 consumed by such service provider in repairing furniture.
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(Q) - Enumerated Services › Section 12-407(2)(i)(Q)-1 - Electrical and electronic repair services

Current through July 10, 2024
(a)
Definitions
.
(1) The term
			 "electrical repair services" means the services of mending or bringing back to
			 working order items of tangible personal property if such items are powered by
			 electric current, including but not limited to air conditioners (central or
			 window units), appliances (such as refrigerators, microwave ovens, toaster
			 ovens and washing machines), audiovisual equipment (such as video cassette
			 recorders, camcorders, laser disc players, tape recorders and compact disc
			 players) and office equipment (such as typewriters and photocopiers) that were
			 broken, damaged, malfunctioning or defective. The term "electrical repair
			 services" does not include the services of repairing electrical wiring (when
			 installed behind a wall), outlets, fixtures, or switches in buildings,
			 structures or dwellings (see, however, section
			 12-407(2)(i)(I)
			 of the general statutes, services to industrial, commercial or income-producing
			 real property, and any regulations thereunder). (See also Conn. Agencies Regs.
			 §
									12-407(2)(i)(O)-1,
			 radio and television repair services and Conn. Agencies Regs. §
									12-407(2)(i)(DD)-1,
			 repair or maintenance services to tangible personal property, and, with respect
			 to alarm systems, section
			 12-407(2)(i)(D)
			 of the general statutes, private investigation, protection, patrol work,
			 watchman and armored car services.)
(2) Electronic repair services. The term
			 "electronic repair services" means the services of installing semiconductors or
			 repairing machinery or equipment that functions mainly through the use of
			 semiconductors, such as computers and computerized equipment. The term
			 "electronic repair services" does not include the services of repairing
			 electrical wiring (when installed behind a wall), outlets, fixtures or switches
			 in buildings, structures or dwellings (see, however, section
			 12-407(2)(i)(I)
			 of the general statutes, services to industrial, commercial or income-producing
			 real property, and any regulations thereunder). (See also Conn. Agencies Regs.
			 §
									12-407(2)(i)(O)-1,
			 radio and television repair services and Conn. Agencies Regs. §
									12-407(2)(i)(DD)-1,
			 repair or maintenance services to tangible personal property.)
(3) An "integral part" means a part, such as
			 a circuit board, heating element, control panel, or gear, that retains its
			 separate identity even after being incorporated into repaired equipment. The
			 term "integral part" does not include materials, such as lubricants, coolant,
			 glue, solder and wire, that do not retain their separate identity after being
			 used to repair devices, but are consumed by such service provider in repairing
			 electrical or electronic devices.
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(R) - Enumerated Services › Section 12-407(2)(i)(R)-1 - Lobbying or consulting services

Current through July 10, 2024
(a)
Lobbying
			 or consulting services
. The term "lobbying or consulting services" means
			 communicating directly or soliciting others to communicate with any official or
			 the staff thereof in the executive or legislative branch of Connecticut state
			 government or any Connecticut regional or municipal government, agency or board
			 for the purpose of influencing any legislative, executive or administrative
			 action thereby, and consulting by a lobbyist performed in connection therewith.
			 The term "lobbying and consulting services" does not include such activities
			 when directed at the government of the United States, another state of the
			 United States or political subdivision thereof, or another country. A person
			 who is required to be registered as a lobbyist with the Ethics Commission, who
			 has been engaged by a client to communicate with any official or the staff of
			 an official in the executive or legislative branch of Connecticut state
			 government or any Connecticut regional or municipal government, agency or board
			 for the purpose of influencing any legislative or administrative action thereby
			 or to consult in connection therewith, renders taxable lobbying or consulting
			 services; but a person who is not required to be registered as a lobbyist with
			 the Ethics Commission shall not be considered to be rendering lobbying or
			 consulting services.
(b)
Lobbyist
. The term "lobbyist" has the meaning ascribed to it in
			 section
			 1-91 of the general
			 statutes, as from time to time amended.
(c)
Where lobbying or consulting
			 services are deemed to be rendered
. A sale of lobbying or consulting
			 services shall be treated as having occurred at the location of the seat of
			 government of the governmental entity or instrumentality with respect to which
			 such services are rendered. If the location of the seat of government is within
			 Connecticut, the sale of services shall be treated as having occurred within
			 Connecticut, notwithstanding the fact that the contract for services was
			 negotiated or executed outside Connecticut, the bill or invoice for such
			 services is mailed to or from an address outside Connecticut, some of the work
			 with respect to such services is performed for the service provider outside
			 Connecticut, or the service provider is not otherwise engaged in business in
			 this state, as the term is defined in section
			 12-407(15)
			 of the general statutes.
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(S) - Enumerated Services › Section 12-407(2)(i)(S)-1 - Sales agent services for selling tangible personal property

Current through July 10, 2024
(a)
Sales agent services
.
(1) Sales agent services for selling tangible
			 personal property, whether at wholesale or retail, include, but are not limited
			 to, the services of the following persons when rendered to the seller of
			 tangible personal property: antique dealers, consignees and brokers. Sales
			 agent services are rendered when a person acting on behalf of a seller locates
			 a buyer for property being offered for sale and a sale actually results.
			 Taxable services may be rendered even though the sales agent was not involved
			 in arranging the details of the sale. However, if a sale of tangible personal
			 property does not result from the services of a sales agent, the sales agent
			 services are not taxable.
(2) Sales
			 agent services do not include consignee services for the sale of works of art,
			 as defined in section
			 12-376c(b)
			 of the general statutes, or articles of clothing or footwear intended to be
			 worn on or about the human body other than (A) any special clothing or footwear
			 primarily designed for athletic activity or protective use and which is not
			 normally worn except when used for the athletic activity or protective use for
			 which it was designed and (B) jewelry, handbags, luggage, umbrellas, wallets,
			 watches and similar items carried on or about the human body but not worn on
			 the body in the manner characteristic of clothing intended for exemption under
			 section
			 12-412(47)
			 of the general statutes.
(3) Prior
			 to July 1, 1997, the services of an auctioneer selling tangible personal
			 property were subject to tax as sales agent services, except for the services
			 of an auctioneer selling motor vehicles at auction to persons engaged in the
			 business of reselling motor vehicles. Effective July 1, 1997, any sales agent
			 services provided by an auctioneer are excluded from tax, although auctioneers
			 shall continue to collect tax upon their sales of tangible personal
			 property.
(4) Manufacturer's
			 representatives. Sales agent services do not include the services of a person
			 who acts on behalf of a manufacturer or wholesaler, or both (sometimes known as
			 a "manufacturer's representative"), where such person places a line of
			 merchandise or inventory for sale on an ongoing basis.
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(T) - Enumerated Services › Section 12-407(2)(i)(T)-1 - Locksmith services

Current through July 10, 2024
(a)
Definitions
.
(1) The term
			 "locksmith services" means repairing, servicing or installing locks and locking
			 devices, whether such locks and locking devices are incorporated into real
			 property, such as a deadbolt lock on a door to a building, or are incorporated
			 into tangible personal property, such as a door lock on an automobile, or are
			 locks separate and apart from other property, such as padlocks. The term
			 "locksmith services" also includes unlocking locks or locking devices when a
			 customer is unable to do so, such as when the key to a motor vehicle is locked
			 inside such vehicle. The term "locksmith services" does not include key making
			 or sales of locks and locking devices, which are taxable as sales of tangible
			 personal property. Charges for the installation of locks and locking devices,
			 if separately stated from the charge for locks and locking devices on the bill
			 to the customer, are taxable as locksmith services, and, if not separately
			 stated, are taxable as part of the charges for sales of locks and locking
			 devices.
(2) An "integral part"
			 means a part, such as a bolt, that retains its separate identity even after
			 being incorporated into a repaired lock. The term "integral part" does not
			 include materials, such as graphite or oil, that do not retain their separate
			 identity after being used to repair a lock or locking device, but are consumed
			 by such service provider in repairing the locks or locking devices.
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(V) - Enumerated Services › Section 12-407(2)(i)(V)-1 - Landscaping and horticulture services

Current through July 10, 2024
(a)
Landscaping and horticulture services
.
(1)
(A) The
			 term "landscaping services" means such services as the planting of trees,
			 shrubs, flowering and nonflowering plants, and sod; landscape planning; lawn
			 and garden installation; and constructing, remodeling or repairing irrigation
			 or lawn sprinkler systems, patios (other than asphalt, tar, macadam or poured
			 concrete), walkways (other than asphalt, tar, macadam or poured concrete) and
			 driveways (other than asphalt, tar, macadam or poured concrete).
(B) The construction, remodeling or repair of
			 ponds, fences, gates, and walls (other than walls that are part of the
			 structure of a building) are presumed to be landscaping services until the
			 contrary is established. This presumption may be rebutted only if the service
			 provider clearly establishes that the services rendered are not intended to be
			 landscaping services, such as when an action is mandated by statute. For
			 example, a service provider installing a fence that encloses a swimming pool
			 and that is installed to comply with a law requiring that swimming pools be
			 enclosed may establish that the services rendered are not intended to be
			 landscaping services. In addition, the installation of any chainlink fencing
			 and the installation of any fencing used to contain livestock on a farm are not
			 considered to be landscaping services. The installation of outdoor lighting,
			 poured concrete or asphalt patios, sidewalks and parking lots, any chainlink
			 fencing and any fencing used to contain livestock on a farm are taxable under
			 section
			 12-407(2)(i)(I)
			 of the general statutes when rendered to existing industrial, commercial or
			 income-producing real property. The installation of outdoor lighting and poured
			 concrete or asphalt patios, sidewalks and parking lots are taxable under
			 section
			 12-407(2)(i)(BB)
			 of the general statutes when rendered to real property other than industrial,
			 commercial or income-producing real property.
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(W) - Enumerated Services › Section 12-407(2)(i)(W)-1 - Window cleaning services

Current through July 10, 2024
(a)
Definition
. The term "window cleaning services" means cleaning
			 windows and exterior and interior glass, when rendered to any real property,
			 whether it is new or existing real property and whether or not it is
			 industrial, commercial or income-producing real property.
(b)
Purchases by service
			 providers
. Because window cleaning service providers are considered to
			 be the consumers of supplies that are used by them in providing their services,
			 sales to a provider of window cleaning services of tangible personal property
			 used in rendering such services are retail sales and are subject to
			 tax.
(c)
Where window
			 cleaning services are deemed to be rendered
. Window cleaning services
			 are deemed to be rendered at the location of the real property affected. If
			 window cleaning services are rendered at real property located within
			 Connecticut, such services shall be taxable, notwithstanding the fact that the
			 materials consumed in rendering such services were purchased outside
			 Connecticut, the contract for services was negotiated or executed outside
			 Connecticut, the bill or invoice for such services is mailed to or from an
			 address outside Connecticut, or the purchaser of such services is a
			 nonresident.
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(X) - Enumerated Services › Section 12-407(2)(i)(X)-1 - Maintenance services

Current through July 10, 2024
(a)
Definition
.
(1) The term
			 "maintenance services" means attending to the upkeep of, caring for or cleaning
			 the exterior or interior of buildings, dwellings, structures and grounds
			 located on any kind of real property. Such services are necessary to sustain or
			 support safe, efficient, continuous use or to keep the real property in good
			 working order by preventing its decline, failure, lapse or deterioration. By
			 way of example and not limitation, the term "maintenance services" includes
			 house washing, cleaning gutters, chimney sweeping, snow removal, driveway
			 sealing, awning services and pond dredging.
(2)
(A)
			 Maintenance services provided on a "casual sale" basis are not taxable. For
			 purposes of this section, a "casual sale" means providing maintenance services
			 to three or fewer residences per year by an individual who is not otherwise
			 engaged in the trade or business of providing such services.
(B) Because the definition of "sale" and
			 "selling" in section
			 12-407(2)(i)
			 of the general statutes excludes services rendered by an employee for his
			 employer, the term "maintenance services" does not include the direct
			 employment of a caretaker or maintenance crew as employees of a property owner,
			 where the employee does not receive any consideration from the property owner
			 other than a regular salary or wages.
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(Y) - Enumerated Services › Section 12-407(2)(i)(Y)-1 - Janitorial services

Current through July 10, 2024
(a)
Definition
.
(1) The term
			 "janitorial services" means cleaning the interior or exterior of buildings,
			 structures or dwellings, whether or not industrial, commercial or
			 income-producing real property, or the contents thereof. Such services are of
			 the type rendered by a janitor in the regular course of duty, and may be
			 rendered alone or in conjunction with other services. Janitorial services are
			 rendered either on a scheduled, periodic basis or only on a single occasion,
			 such as to a site upon completion of construction or renovation. By way of
			 example and not limitation, the term "janitorial services" includes floor,
			 wall, ceiling and woodwork cleaning; carpet and upholstery cleaning;
			 disinfecting and cleaning of restrooms; waxing and polishing of furniture;
			 dusting and vacuuming; and emptying wastebaskets.
(2)
(A)
			 Janitorial services provided on a "casual sale" basis are not taxable. For
			 purposes of this section, a "casual sale" means providing janitorial services
			 to three or fewer residences per year by an individual who is not otherwise
			 engaged in the trade or business of providing such services.
(B) Because the definition of "sale" and
			 "selling" in section
			 12-407(2)(i)
			 of the general statutes excludes services rendered by an employee for his
			 employer, the term "janitorial services" does not include the direct employment
			 of a janitor, housekeeper or maid in a residential dwelling by the resident, or
			 a janitor or custodian in a commercial building by a business, as employees of
			 a property owner, where the employee does not receive any consideration from
			 the property owner other than a regular salary or wages.
Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(Z) - Enumerated Services › Section 12-407(2)(i)(Z)-1 - Exterminating services

Current through July 10, 2024
(a)
Definition
. The term "exterminating services" means eradicating or
			 expelling termites or other insects, birds, rodents and other pests, and
			 includes the inspection and evaluation by a retailer of exterminating services
			 of the nature and extent of an infestation, if any, but excluding the live
			 trapping of noninsect pests for later release. Such services are generally
			 rendered to buildings, structures or dwellings located on any kind of real
			 property, but may also be rendered to tangible personal property, such as
			 vessels, aircraft, trailers or railroad cars.
(b)
Purchases by service
			 providers
. Because providers of exterminating services are considered
			 the consumers of supplies used in providing their services, sales to an
			 exterminating service provider of equipment and supplies that such provider
			 uses in rendering exterminating services are retail sales and are subject to
			 tax.
(c)
Where exterminating
			 services are considered to be rendered
.
(1) A sale of exterminating services rendered
			 with respect to real property shall be treated as having occurred at the
			 location of such real property. If exterminating services are rendered at real
			 property located within Connecticut, such services shall be taxable,
			 notwithstanding the fact that the materials consumed in rendering such services
			 were purchased outside Connecticut, the contract for services was negotiated or
			 executed outside Connecticut, the bill or invoice for such services is mailed
			 to or from an address outside Connecticut, or the purchaser of such services is
			 a nonresident.
(2)
(A) A sale of exterminating services rendered
			 with respect to tangible personal property shall be treated as having occurred
			 where such property is located. If the location where exterminating services
			 are rendered is within Connecticut, the sale of such services shall be treated
			 as having occurred within Connecticut, and the services shall be taxable,
			 notwithstanding the fact that the materials consumed in rendering such services
			 were purchased outside Connecticut, the contract for services was negotiated or
			 executed outside Connecticut, the bill or invoice for such services is mailed
			 to or from an address outside Connecticut, or the purchaser of such services is
			 a nonresident. An exception to this rule is when a Connecticut exterminator
			 picks up, or is shipped, from outside Connecticut an item of tangible personal
			 property with respect to which exterminating services are to be rendered,
			 renders such services in Connecticut, and then delivers the tangible personal
			 property or ships it to the customer at an out-of-state location; in such
			 cases, the exterminating service shall be deemed to have been rendered outside
			 Connecticut.
Connecticut Administrative Code › Title 12 - Taxation › 408 - Worthless Accounts Receivable › Section 12-408-1 - Worthless accounts receivable

Current through July 10, 2024
(a) Introduction.
			 Section
			 12-408(1)
			 imposes the sales tax on the gross receipts of a retailer from the retail sale
			 of tangible personal property or from the rendering of services described in
			 section
			 12-407(2)
			 (i). "Gross receipts," as defined in section
			 12-407(9),
			 do not include deductions on account of losses. Public Act 84-362 amended
			 section
			 12-408(2)
			 to allow a credit against the sales tax to a retailer with respect to an
			 account receivable from a charge account or credit sale, when such account
			 receivable is determined to be worthless and is actually written off as
			 uncollectible for federal income tax purposes.
(b) The credit may be claimed only with
			 respect to sales occurring on or after July 1, 1984, the gross receipts from
			 which were subject to the sales tax and were reported as such on a sales tax
			 return, and on which the sales tax was paid by the retailer to this
			 state.
(c) No deduction shall be
			 allowed for expenses incurred in attempting to collect any account receivable
			 or for that portion of a recovered debt which is retained or paid to a third
			 party as compensation for services rendered in collecting the
			 account.
(d) In support of claims
			 for credit, the retailer must maintain adequate and complete records showing
			 the date of the original sale, the name and address of the purchaser, the
			 amount which the purchaser contracted to pay, the amount on which the retailer
			 paid the sales tax to this state, all payments or other credits applied to the
			 account of the purchaser, and evidence that the uncollectible portion on which
			 the sales tax has been paid to this state has been actually written off as
			 uncollectible for federal income tax purposes.
(e) If the account written off is made up in
			 part of nontaxable receipts, such as separately stated installation charges,
			 and in part of taxable receipts upon which the sales tax has been paid to this
			 state, the credit may be claimed only with respect to the taxable portion. In
			 determining the taxable portion, all payments and credits to the account shall
			 be applied ratably against both taxable and nontaxable portions of the
			 account.
Connecticut Administrative Code › Title 12 - Taxation › 411(14) - Enumerated Services › Section 12-411(14)-1 - Resale of services excluded from use tax

Current through July 10, 2024
See Conn. Agencies Regs. §
								12-410(5)-1
				for a discussion of the conditions under which the purchase of a service shall
				be considered a purchase for resale for purposes of the use
				tax.
Connecticut Administrative Code › Title 12 - Taxation › 412(63) - Farmer Tax Exemption Permits › Section 12-412(63)-1 - Farmer tax exemption permits

Current through July 10, 2024
(a)
Definitions
.
(1) "Agricultural
			 production" means "agricultural production" as defined in Section
			 12-412(63)
			 of the Connecticut General Statutes;
(2) "Applicant" means a person who has
			 completed and submitted an application to DRS;
(3) "Application" means a Form REG-8,
			 Application for Farmer Tax Exemption Permit (or Form REG-8R, Renewal
			 Application for Farmer Tax Exemption Permit, in the case of a renewal), or a
			 document providing the information that is described in subdivision (2) of
			 subsection (e) of this section;
(4)
			 "Commissioner" means the Commissioner of Revenue Services;
(5) "DRS" means the Department of Revenue
			 Services;
(6) "Engaged in
			 agricultural production as a trade or business" means engaging in agricultural
			 production with a profit motive and materially participating in such
			 production;
(7) "Permit" means a
			 Form OR-248, Farmer Tax Exemption Permit;
(8) "Permittee" means a person to whom a
			 permit has been issued by DRS; and
(9) "Person" means "person" as defined in
			 Section
			 12-407(a)(1)
			 of the Connecticut General Statutes.
Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-2 - Barbers, beauty shop operators, bootblacks, launderers and cleaners

Current through July 10, 2024
Barbers, beauty shop operators, bootblacks, launderers and
				cleaners are the consumers of the supplies and other property used in
				performing their services. They are retailers, however, of any such supplies or
				of used articles or other tangible personal property which they sell to
				consumers in the regular course of business.
Note:-"Consumer" pays a tax reimbursement to the retailer when
				purchase is made in this state.
"Retailer" collects the tax reimbursement from the customer and
				pays the applicable rate of sales tax to the state quarterly on his gross
				receipts.
Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-4 - Florists

Current through July 10, 2024
The tax applies to amounts charged by a florist to his
				customers for delivery of flowers, wreaths, etc., to points within Connecticut,
				even though he instructs another florist to make such delivery, but in this
				case the tax does not apply to amounts received by the florist making the
				delivery within the state. The tax applies to amounts charged by florists who
				receive orders for the delivery of flowers, wreaths, etc., to points outside
				this state and who instruct florists outside this state to make the delivery.
				The tax does not apply to separate charges made for telegrams or telephone
				calls in connection with such sales nor does it apply to amounts received by
				Connecticut florists who make deliveries in this state pursuant to instructions
				received from florists outside this state.
Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-5a - Funeral establishments

Current through July 10, 2024
(a)
In
			 general
. The sale of tangible personal property within this state is
			 subject to the sales tax imposed under chapter 219 (Sales and Use Tax Act).
			 Subsection (55) of section
			 12-412 of
			 the Connecticut General Statutes exempts from the sales tax the sale of
			 tangible personal property by a funeral establishment, where the property is
			 used directly by a funeral establishment in performing burial or cremation
			 services and where the sales price of the property is two thousand five hundred
			 dollars or less. (Where the sales price of the property so used is more than
			 two thousand five hundred dollars, the tax applies only to the amount of the
			 sales price in excess of two thousand five hundred dollars.) Subsection (b) of
			 this section pertains to the direct use of property by a funeral establishment.
			 Subsection (c) of this section pertains to amounts which are includible in the
			 gross receipts of a funeral establishment and amounts which are deductible from
			 the gross receipts of a funeral establishment. Subsection (d) of this section
			 pertains to purchases by a funeral establishment.
(b)
Direct use of property
(1) Property used directly in performing
			 burial or cremation services includes caskets, vaults, outside containers and
			 burial clothing.
(2) Property not
			 used directly in performing burial or cremation services includes flowers and
			 monuments. (The sale of tangible personal property not used directly by a
			 funeral establishment in performing burial or cremation services is subject to
			 the sales tax, irrespective of the sales price.)
Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-13 - Medicines by prescription

Current through July 10, 2024
The gross receipts from the sale, and the storage, use or other
				consumption in this state of medicine by prescription only shall be exempt from
				the Sales and Use Tax.
"Medicine by prescription" means drugs and medicines commonly
				known and regarded as such by druggists or pharmacists, including biologics,
				antibiotics, hormones, and similar medicinal items prescribed for the specific
				treatment of disease by persons authorized by the laws of this state to issue
				prescriptions. Syringes and needles by prescription are also exempt.
This exemption provided for medicine by prescription shall also
				include those drugs and medicines falling within the above classifications such
				as insulin, adrenal cortex, etc., which are of such a character that the need
				for same and the proper amount to be administered cannot be determined without
				an initial diagnosis and a prescribed dosage by a person duly authorized to
				issue prescriptions in this state and accordingly they may be purchased tax
				free even though the purchaser may not be in possession of the original
				prescription.
Vitamins are exempt only when purchased on prescription.
All refillable prescriptions are tax exempt on subsequent
				purchases.
Such drugs or medicines are also exempt from tax when purchased
				by a physician, dentist or veterinarian for use by him in his
				profession.
Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-16a - Sales of or transfers of title to motor vehicles, snowmobiles, vessels and airplanes

Current through July 10, 2024
(a) General Rule.
(1) Unless specifically exempted, any
			 transfer of title to or sale of a motor vehicle, snowmobile or vessel is
			 subject to the sales or use tax, whether or not such motor vehicle, snowmobile
			 or vessel is or will be registered with the department of motor
			 vehicles.
(2) Unless specifically
			 exempted, any transfer of title to or sale of an airplane is subject to the
			 sales or use tax.
(3) Each person
			 applying for an original or transferral motor vehicle or snowmobile
			 registration or vessel certificate of registration number or of registration
			 decal shall furnish proof to the commissioner of motor vehicles that the sales
			 or use tax has been paid.
Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-17 - Casual or isolated sales

Current through July 10, 2024
(a) Since the tax
			 is predicated upon a sale made by a person engaged in the business of making
			 sales at retail, certain sales which are not sufficient in number, scope and
			 character to constitute an activity requiring a seller's permit are described
			 as casual or isolated sales. Such sales are exempt from the tax except,
			 however, as they involve boats, airplanes, snowmobiles and motor vehicles as
			 hereinafter illustrated.
(b) Casual
			 sales are:
(1) Infrequent sales of a
			 nonrecurring nature made by a person not engaged in the business of selling
			 tangible personal property;
(2)
			 Sales of articles of tangible personal property acquired for use or consumption
			 by a seller and not sold in the regular course of business engaged in by such
			 seller.
Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-18 - Contractors and subcontractors

Current through July 10, 2024
(a)
Definitions
. For purposes of this section, unless the context
			 otherwise requires:
(1) "Contractor" means
			 both contractors and subcontractors and, among others, building, electrical,
			 plumbing, heating, painting, decorating, paper hanging, air conditioning,
			 ventilating, insulating, sheet metal, steel, masonry, carpentry, plastering,
			 cement, road, bridge, landscape and roofing contractors or
			 subcontractors.
(2) "Construction
			 contract" means a contract for the repair, alteration, improvement, remodeling
			 or construction of real property.
(3) "Exempt entity" means any person that is
			 entitled to make purchases of tangible personal property exempt from sales and
			 use taxes under subsection (1), (2), (5), (8), (84), (90), (92), (93) or (95)
			 of section
			 12-412 of
			 the General Statutes, or under section
			 7-273mm,
			 16-344
			 or
			 32-23h
			 of the General Statutes.
Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-19 - Textile finishers and dyers

Current through July 10, 2024
(a) The tax does
			 not apply to sales of dyestuffs, finishing materials and the following
			 chemicals to textile printers, dyers, finishers, materials and bleachers. The
			 following chemicals are a necessary component in textile printing, dyeing,
			 finishing, mercerizing and bleaching to such an extent that they are deemed to
			 become a component part of the fabric: Dyes (including pigments used for
			 coloring), printing gums, sodium hydroxide, sodium hyperchlorite, hydrogen
			 peroxide, sodium hydrosulphite, glycerine, acetic acid, sodium bichromate,
			 sodium bisulphite, hydrochloric acid, potassium carbonate, catalite, diastafor,
			 textile finishing materials. Acetic acid and hydrochloric acid are also used as
			 souring agents and when so used, they will not be considered as having been
			 purchased for resale. Sodium hydrosulphite is sometimes used for stripping,
			 i.e., the removal of color for reprocessing purposes. When so used, it will not
			 be considered as having been purchased for resale.
(b) When a textile printer, dyer, finisher,
			 mercerized or bleacher has purchased these chemicals under resale certificates,
			 he will be required to pay the sales or use tax on the cost of the total amount
			 purchased unless he keeps accurate records showing the respective amounts used
			 in each process.
(c) Other
			 chemicals than those listed which are used in a manner comparable to those
			 which are listed may also be regarded as being purchased by such textile
			 printer, dyer, finisher, materials and bleacher for the purpose of resale. All
			 chemicals, however, which are not listed above and which are not used in a
			 manner comparable to those which are listed, shall be regarded as being
			 purchased by textile printers, dyers, finishers, materials and bleachers for
			 their own consumption rather than for the purpose of resale. Included among the
			 products which are commonly used by textile printers, dyers, finishers,
			 materials and bleachers, and which should not be purchased for resale since
			 they are for consumption or use, and the sales or use tax should be paid on all
			 such purchases, are the following: Soap, deceresol, tergitol, alkinol, sodium
			 sulphate, nekal, sodium chloride, sulphuric acid, alcohol, peregal, carbon
			 tetrachloride, turpentine.
Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-21 - Taxes

Current through July 10, 2024
(a) The Sales and Use Tax does not apply to
			 the Connecticut Cabaret Tax imposed on all amounts paid for refreshment,
			 service or merchandise, at any roof garden, cabaret or other similar place
			 furnishing a public performance for profit, by or for any patron or guest who
			 is entitled to be present during any portion of such performance as defined in
			 Conn. Gen. Stat. § 12-525. The cabaret tax is imposed upon the retail
			 sales price and is therefore not a part of that price.
Illustration:
Food and Beverages
				........................................................
$10.00
Cabaret Tax
				.....................................................................
1.00
Total
				................................................................................
$11.00
The Sales and Use Tax applies only to the retail price of
				$10.00 and not to the $11.00.
(b) The tax does apply to all taxes imposed
			 on a basis other than the proceeds from retail sales. Examples of the above are
			 manufacturer's or distributor's excise taxes which become part of the retail
			 sales price the same as any other item of cost such as labor, overhead, cost of
			 materials, etc. Examples of such excise taxes on which the Sales and Use Tax is
			 collected are federal taxes on automobiles, tires, cameras, firearms, tobacco,
			 liquors, sporting goods, radios, etc., and Connecticut state taxes on alcoholic
			 beverages.
Illustration:
1 Automotive Tire
				..............................................................
$20.00
Federal Excise Tax
				.............................................................
1.96
Total
				...................................................................................
$21.96
The Sales and Use Tax in such case applies to the total retail
				sales price of $21.96.