Connecticut Administrative Code › Title 12 - Taxation › 407(2)(i)(I) - Services to Real Property › Section 12-407(2)(i)(I)-1 - Services to industrial, commercial or income-producing real property

Current through July 10, 2024
(a)
In general
. Section
			 12-407(2) (i)
			 (I) of the general statutes defines "sale"
			 and "selling" as including the rendering of services to industrial, commercial
			 or income-producing real property. Subsection (b) of this regulation defines
			 the term "real property" and describes the real property that is affected by
			 this regulation. Subsection (c) of this regulation describes the circumstances
			 under which services to real property are considered to be rendered in the
			 construction of new real property and the circumstances under which services to
			 real property are not considered to be rendered in the construction of new real
			 property. Subsection (d) of this regulation defines the term "industrial real
			 property." Subsection (e) of this regulation defines the term "commercial real
			 property." Subsection (f) of this regulation defines the term "income-producing
			 real property." Subsection (g) of this regulation describes the services that
			 are affected by this regulation. Subsection (h) of this regulation pertains to
			 the taxability of charges made by a person rendering services to industrial,
			 commercial or income-producing real property to a property owner. Subsection
			 (i) of this regulation pertains to the taxability of charges made by one person
			 rendering services to industrial, commercial or income-producing real property
			 to another such person reselling such services to a property owner. While this
			 regulation pertains, for purposes of supplementary interpretation, as the
			 phrase is used in section
			 12-2
			 of the general statutes, to said section
			 12-407(2) (i)
			 (I), the promulgation of this regulation is
			 authorized by section
			 12-426(1)
			 of the general statutes.
(b)
Real property
.
(1) The term
			 "real property," as used in section
			 12-407(2) (i)
			 (I) of the general statutes and in this
			 regulation, means property that is considered to be real property under the
			 laws of the State of Connecticut.
(2) The provisons of subdivision (1) of this
			 subsection to the contrary notwithstanding, the repair and maintenance of such
			 property as furnaces (boilers or burners), central air conditioning units,
			 central vacuuming units, manufacturing production machinery, refrigeration
			 units, modular lighting units, pumps, tanks or alarm systems will be considered
			 to be services defined as a "sale" or "selling" under subparagraph (Q) (repair
			 services to any electrical or electronic device) or (DD) (repair or maintenance
			 services to any item of tangible personal property) of section
			 12-407(2) (i)
			  of the general statutes, and will not be
			 considered to be services rendered to "real property," as used in said section
			 12-407(2) (i)
			 (I) and in this regulation. However, the
			 repair and maintenance of ducting, piping or wiring for such property will be
			 considered to be services rendered to "real property," as used in said section
			 12-407(2) (i)
			 (I) and in this regulation, and will not be
			 considered to be services defined as a "sale" or "selling" under subparagraph
			 (Q) or (DD) of said section
			 12-407(2)
			 (i).