Alert: This publication has not been updated to accommodate the recent legislative changes. Please visit our 2011 Legislative State Tax Update page for the most up-to-date tax information.
NOTE: The section on solar energy electricity generating systems, passive or active solar water or space heating systems, and geothermal resource systems, including equipment related to the systems, and services relating to the installation of the systems; or an ice storage system used for cooling by a utility ratepayer who is billed by the utility on a time-of-service metering basis, including equipment related to the systems related to the installation of the systems, and services relating to the installation of the systems has been modified and superseded by SN 2007(7), 2007 Legislation Granting a Connecticut Sales and Use Tax Exemption for Sales of Solar Heating Systems, Solar Electricity Generating Systems, and Ice Storage Cooling Systems.
Building Contractors Guide to Sales and Use Taxes
Note: this publication is available only in .pdf format.