Services Subject to Sales and Use Taxes

• Advertising - Sales of non-media advertising and public relations services and direct mail advertising services, other than cooperative direct mail (TSSN 30; PS 95(5));

• Business analysis, management, management consulting and public relations services, excluding any environmental consulting services or services rendered in connection with aircraft leased or owned by a certificated air carrier or in connection with an aircraft with a maximum certificated take-off weight of six thousand pounds or more.   (2002 Conn. Pub. Acts 1, 65, 67 (May 9 Spec. Sess.); Conn. Agencies Regs. §12-407(2)(i)(J)-1)

• Cable and satellite television services (SN 2003(15));

• Computer and data processing services, including but not limited to, charges for on-line access to computer services, 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, programming, code writing, modification of existing programs, and installation and implementation of software programs and systems even where such services are rendered in connection with the development, creation or production of canned or custom software or the license of custom software. Computer and data processing services are taxed at 1%.(services rendered in connection with the creation, development, hosting or maintenance of all or part of a Web site which is part of the Internet, commonly referred to as the World Wide Web are not taxable)

(PS 2004(2), Sales and Use Taxes on Access to the Internet and Other On-line Sales of Goods and Services, and PS 2006(8),  Sales and Use Taxes on Computer-Related Services and Sales of Tangible Personal Property) Conn. Gen. Stat. §12-407(2)(i)(A), as amended by 2003 Conn. Pub. Acts 1 (June 30 Spec. Sess.), Sections 95 & 96.).

NOTE: The termination of the tax on computer and data processing services scheduled to take place on July 1, 2004 has been repealed.  The services will remain taxable at 1%. See SN 2003(10)

• Contractor services  (IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors; Conn. Agency Regs. 12-426-18);

• Cosmetic medical procedures effective July 1, 2011.

• Credit information and reporting;

• Employment agencies and agencies providing personnel services (PS 2007(7), Taxation of Services by Employment Agencies and Agencies Providing Personnel Services);

• Exterminating services (Conn. Agency Regs. §12-407(2)(i)(Z)-1);

• Flight instruction and chartering by a certificated air carrier (PS 94(8.1), Aircraft Chartering and Flight Instruction Services);

• Furniture reupholstering and repair services (Conn. Agency Regs. §12-407(2)(i)(P)-1);

• Health and athletic club services, including yoga instruction provided at a yoga studio (excluding services that are provided by municipalities or organizations that are exempt from federal income tax under Section 501(c) of the Internal Revenue Code, and also excluding services included in fees that are subject to the Dues Tax). (SN 2007(1), Sales and Use Taxes on Health and Athletic Club Services); Conn. Gen. Stat. §12-407(a)(37)(FF), as amended by PA 06-187, Section 81)

• Intrastate transportation services provided by livery services, with certain exceptions, including nonemergency medical transportation provided under the Medicaid program, certain paratransit services and dial-a-ride services effective July 1, 2011.

• Janitorial services (including the cleaning of homes, offices and commercial property) (IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors; Conn. Agency Regs. §12-407(2)(i)(Y)-1);

• Landscaping and horticulture services (IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors; Conn. Agency Regs. §12-407(2)(i)(V)-1);

• Lobbying or consulting services for the purpose of representing a client's interests in relation to any governmental body (Conn. Agency Regs. §12-407(2)(i)(R)-1);

• Locksmith services (IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors; Conn. Agency Regs. §12-407(2)(i)(T)-1);

• Maintenance services to real property (IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors; Conn. Agency Regs. §12-407(2)(i)(X)-1);

• Manicure services, pedicure services and all other nail services effective July 1, 2011.

• Miscellaneous personal services, exclusive of services rendered by licensed massage therapists and licensed hypertrichologists (SN 2001(2), Miscellaneous Personal Services);

• Mooring and storage (See Storage and Mooring)

• Motor vehicle repairs, including any type of repair, painting or replacement to the body or operating parts of a motor vehicle; Conn. Agency Regs. §12-407(2)(i)(M)-1);

• Motor vehicle storage services effective July 1, 2011.

• Motor vehicle towing and road services effective July 1, 2011.

• Packing and crating services effective July 1, 2011.

• Painting and lettering services; (IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors; Conn. Agencies Regs. 12-426-27(b)(6))

• Parking services, including valet parking at airports, except metered space, in a lot with 30 or more spaces  (Conn. Agency Regs. §12-407(2)(i)(N)-1);

• Personnel training services when the training service provider is engaged by an employer to provide job-related training to personnel whose primary workplace is located in Connecticut. 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. (PS 2000(4), Sales and Use Taxes on Charges for Personnel Training Services); Conn. Agencies Regs. §12-407(2)(i)(J)-1);

• Pet grooming, pet boarding services, and pet obedience services effective July 1, 2011.

• Photographic studio services (Conn. Agency Regs. §12-407(2)(i)(F)-1);

• Piped-in music provided to business or professional establishments; (Conn. Agencies Regs. §12-426-27);

• Prepaid Telephone Calling Services. Effective October 1, 2000, the sale of prepaid telephone calling service (including but not limited to calling cards) and the recharge of such service is subject to tax. 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.  

Prepaid telephone calling services means advance payment for the right to purchase telecommunications service, that enables origination of calls using an access number or code, with a continuous means of knowing the amount or remaining units of prepaid services; (SN 2000(3.1), 2000 Legislation Affecting Sales and Use Taxes and Admission Dues Tax);

• Private investigation, protection, patrol work, watchman and armored car services, exclusive of these services provided by off-duty police officers and fire fighters; (Conn. Agencies Regs. §12-426-27);

• Radio or television repair services (Conn. Agency Regs. §12-407(2)(i)(O)-1);

• Refuse removal for commercial, industrial or income-producing property (Conn. Agencies Regs. §12-407(2)(i)(I)-1)

• Renovation and repair services to existing commercial, industrial and income producing property.  (Sales tax on renovation and repair services to owner-occupied residential real property was repealed effective July 1, 2001) (IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors);

• Repair services to electrical or electronic devices, including, but not limited to, air-conditioning and refrigeration equipment (Request Conn. Agency Regs. §12-407(2)(i)(Q)-1); Conn. Agency Regs. 12-407(2)(i)(I)-1;

• Repair or maintenance services to tangible personal property and contracts of maintenance, repair or warranty (IP 2006(12), Q & A on Purchases of Vessels; Conn. Agency Regs. §12-407(2)(i)(DD)-1); (PS 94(2), Maintenance, Repair and Warranty Contractors);

• Sales agent services for selling tangible personal property, excluding the services of a consignee selling works of art or clothing, and the services of an auctioneer (Conn. Agency Regs. §12-407(2)(i)(S)-1) Effective October 1, 2005, sales of marine vessel brokerage services provided by marine vessel brokers selling the vessels for the owners are exempt. (SN 2005(4), 2005 Legislative Changes Affecting Sales and Use Taxes and the Dry Cleaning Establishment Surcharge);

• Services to industrial, commercial and income-producing real property, including, but not limited to, management, repair and renovation services, and effective July 1, 2011 voluntary evaluation, prevention, treatment, containment or removal of hazardous waste or other contaminants of air, water or soil (IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors); Conn. Agency Regs. 12-407(2)(i)(I)-1;

• Sign painting and lettering (IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors; Conn. Agencies Regs. §12-426-27(b)(6));

• Spa services, regardless of where performed, including body waxing and wraps, peels, scrubs and facials effective July 1, 2011

• Stenographic services; (Conn. Agencies Regs. §12-426-27);

• Storage or mooring of any noncommercial vessel on land or in the water, except the nonseasonal (November 1 through April 30) dry or wet storage or mooring of noncommercial vessels;

• Storage Space: The furnishing in Connecticut of space for storage of personal property by a person in the business of furnishing such space, excluding furnishing space used by a person for residential purposes, is subject to 6.35% sales and use tax. (SN 2002(9.1), Sales and Use Taxes on the Furnishing of Space for Storage; SN 2002(8.1), Sales and Use Taxes and Motor Vehicle Rental Surcharge Legislation)

• Swimming pool cleaning and maintenance services IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors; Conn. Agency Regs. §12-407(2)(i)(AA)-1);

• Telecommunications services;

• Telephone answering services;

• Warranty and Service Contracts for any item of tangible personal property (PS 94(2), Maintenance, Repair and Warranty Contractors); Conn. Agency Regs.§12-407(2)(i)(DD)-1);

• Window cleaning services (Conn. Agency Regs. §12-407(2)(i)(W)-1)