Connecticut Administrative Code › Title 12 - Taxation › 426 - Sales and Use Tax › Section 12-426-27 - Enumerated services

Current through July 10, 2024
(a) The rendering
			 of the following enumerated services for a consideration, defined in subsection
			 (b) of this regulation, in this state on or after July 1, 1975, shall be a sale
			 and subject to the sales tax. Any person or entity rendering such services must
			 register with the Commissioner of Revenue Services and must collect the tax due
			 thereon from the purchaser. Such retailers shall pay the taxes so collected in
			 the manner and form as other retailers licensed as such to sell tangible
			 personal property in this state. A purchaser may issue a resale certificate
			 only in those instances where said services are being resold without
			 change.
(b)
Enumerated
			 services
.
(1) Computer and data
			 processing services.
Such services mean and include providing computer time, storing
				and filing of information, retrieving or providing access to information,
				designing, implementing or converting systems, providing consulting services,
				and conducting feasibility studies. The transfer of dominion and control of
				computer hardware and software for a consideration does not come within the
				purview of this section, since such transfer shall constitute a lease or rental
				of tangible personal property and be subject to tax under Section
				12-426-25.
(2) Credit information and
			 reporting services.
Such services include but are not limited to the assembling and
				evaluating of information regarding the credit standing, creditworthiness, or
				credit capacity of any individual, corporation, partnership or other type of
				entity, for the purpose of furnishing and disseminating written or oral credit
				reports.
(3) Collection
			 services; employment and personnel services.
(a) Collection services mean and include the
			 calling for and receiving of accounts, bills and other indebtedness from a
			 debtor on the behalf of a creditor. Such services are provided for a
			 consideration by a collection agency, whether or not licensed by the state of
			 Connecticut to engage in such services.
(b) Employment services mean and include the
			 procurement or offer to procure for a consideration: Jobs or positions for
			 those seeking employment; or employees for employers seeking the services of
			 employees.
(c) Personnel services
			 mean and include furnishing temporary or part-time help to others by means of
			 employing such temporary and part-time help directly.
(4) Repealed, April 23, 1991.
(5) Private investigation, protection,
			 patrol, watchman and armored car services. Such services mean and include
			 providing personnel or canines to patrol or guard property; engaging in
			 detective or investigative duties; safeguarding or maintaining a surveillance
			 of an individual; maintaining and monitoring mechanical protective devices,
			 such as burglar and fire alarm systems; providing armored cars for the
			 transportation of valuables; wrapping coins; setting up a payroll; and the
			 rendering of police services by an off-duty policeman.
(6) Sign painting and lettering services.
Such services include painting and lettering of indoor or
				outdoor signs, the painting and lettering of names, trademarks, or logos on
				store fronts, buildings, billboards, motor vehicles, concrete, and
				marble.
(7) Interior design
			 and decorating services.
Such services shall include but not be limited to the
				selection, procurement and arrangement of the surface coverings, draperies,
				furniture, furnishings, and other decorations for the interior of a home or
				building, counseling with respect to such decorations, and services incidental
				thereto. Such services do not include the sale of tangible personal
				property.
(8) Telephone
			 answering services.
Such services include transmitting of telephone messages to the
				clients of those engaged in the business of providing such services.
(9) Stenographic services.
Such services mean and include typing, taking shorthand, and
				taking and transcribing dictation for others for a consideration.
(10) Repealed, April 23,
			 1991.
(11) Services providing
			 "piped-in" music to business or professional establishments.
Such services mean and include providing background music to
				industrial, commercial, or professional establishments for a consideration,
				where such music is supplied to customers by radio transmission, telephone
				lines, and other means.