Online Topical Index Guide to
Rulings and Administrative Pronouncements covering
Sales & Use Taxes
Additional Tax Topic Indexes:
A | B| C| D| E| F| G| H| I| J| K | L| M
N| O| P| Q | R| S| T| U| V| W| X| Y| Z
A
ACCOUNTING SERVICES: (see BUSINESS ANALYSIS, MANAGEMENT, MANAGEMENT CONSULTING AND PUBLIC RELATIONS SERVICES; TAX PREPARATION SERVICES)
ACCRUAL METHOD: (see REPORTING METHOD)
Statute: 12-408(2), 12-408(4), 12-408(5)
Informational Publication: 2009(11)
ADVERTISING SERVICES: (see also COOPERATIVE DIRECT MAIL ADVERTISING; MEDIA ADVERTISING)
Statute: 12-407(a)(37)(U)
Ruling: 89-103, 89-106, 89-111, 89-115, 89-128, 89-151, 89-247, 89-259; 90-30; 91-18; 92-1, 92-2, 92-3; 93-8; 94-22; 95-7; 2001-2
Special Notice: 91(1); 2003(6); 2003(10)
Policy Statement: 95(5)
Statute:12-407(a)(37)(DD); 12-410(6); 12-411(15); 12-412(58); 12-412(62), 12-412(86); 12-412f (repealed 10/1/02)
Ruling: 89-215
Special Notice: 97(4); 98(3); 99(3); 99(7); 2003(10); 2012(5)
Informational Publication: 2014(21); 2018(5)
Bulletin: 35
AGENT FOR SALE: (see SALES AGENT SERVICES)
Statute: 12-412(12) (repealed by P.A. 91-3, §166 (June)); 12-412(63); 12-412(96)
Regulation: 12-426-11b; 12-412(63)-1
Ruling: 89-19, 89-24, 89-25, 89-126, 89-136, 89-227, 89-233; 90-19; 91-23; 96-5
Special Notice: 91(1); 92(12); 93(7); 95(5); 97(4); 2000(3), 2000(3.1); 2018(5); 2018(5.1)
Policy Statement: 91(7), 91(7.1), 91(7.2), 91(7.3), 91(7.4), 91(7.5)
Informational Publication: 93(1), 93(1.1), 93(1.2), 93(1.3), 93(1.4); 97(8), 97(8.1); 99(17); 2000(13); 2001(16); 2002(10); 2003(20); 2004(14); 2005(12); 2006(20); 2008(19); 2010(16); 2018(19)
Announcement: 94(5)
LSN: 101
Certificate: Farmer Tax Exemption Permit (Form OR-248); Form REG-8 (Application); Form REG-8R (Renewal)
AIR POLLUTION CONTROL FACILITIES:
Statute: 12-81(52); 12-217c (repealed); 12-412(22)
Policy Statement: 94(5); 99(2)
Informational Publication: 2004(29); 2006(35); 2018(2)
Certificate: CERT-117 (Certificate for Purchases of Tangible Personal Property Incorporated Into or Consumed in Air Pollution Control Facilities)
AIRCRAFT: (see also FLIGHT INSTRUCTION/CHARTERING SERVICES)
Statute: 12-407(a)(37)(L); 12-407(a)(22), 12-407(a)(23); 12-408a; 12-410(4)(b); 12-412(20); 12-412(59); 12-412(75); 12-412(99); 12-430(4); 12-431
Regulation: 12-426-16a; 12-426-17
Special Notice: 93(7); 95(5); 96(3); 97(4); 2002(8), 2002(8.1)
Policy Statement: 94(8), 94(8.1), 98(5)
Informational Publication: 2015(21); 2016(19); 2019(3)
Certificate: Affidavit SUT-16a-3; Affidavit SUT-16a-6 (Reg. 16a)
AIRCRAFT MANUFACTURING, REPAIR AND OVERHAUL:
Statute: 12-412(76), 12-412(77), 12-412(78)
Special Notice: 92(13), 92(13.1); 93(7), 93(23); 97(4); 2006(7)
Certificate: CERT-110 (Aircraft Repair Services Certificate, Aircraft Repair and Replacement Parts Certificate), CERT-111 (Certificate for Machinery, Equipment, Materials, Tools and Fuels Used by an Aircraft Manufacturer Operating an Aircraft Manufacturing Facility)
ALTERATIONS: (see CLOTHING/FABRIC/FOOTWEAR; DRY CLEANING)
ALTERNATIVE ENERGY SYSTEMS: (see RENEWABLE ENERGY)
Statute: 12-412(28), 12-412(61) (both repealed by PA 91-3, 166 (June))
Ruling: 89-159
Special Notice: 91(1)
AMUSEMENT AND RECREATION SERVICES:
Statute: 12-407(2)(i)(EE) (repealed by PA 93-74, 23)
Special Notice: 91(5); 92(13), 92(13.1); 92(22); 93(7)
Announcement: 95(3)
ANIMALS: (see also PET GROOMING, BOARDING AND OBEDIENCE SERVICES)
Statute: 12-412(12) (repealed by PA 91-3, 166 (June))
Policy Statement: 90(1)
ANNUAL RETURNS: (see RETURNS, FILING)
APPEALS: (see APPEALS TO COMMISSIONER (M); APPEALS TO SUPERIOR COURT (M))
APPRAISAL SERVICES: (see PROFESSIONAL SERVICES; SERVICES, NONENUMERATED)
ARCHITECTURAL, BUILDING ENGINEERING AND BUILDING PLANNING OR DESIGN SERVICES: (see also ENGINEERING, REAL ESTATE)
Statute: 12-407(2)(i)(F) (repealed by PA 91-3, 103 (June))
Ruling: 89-31, 89-60, 89-99, 89-100, 89-101, 89-104, 89-134, 89-166, 89-174, 89-177, 89-181, 89-184, 89-189, 89-191, 89-196, 89-197, 89-206, 89-214, 89-223, 89-224, 89-242, 89-274; 90-24, 90-25, 90-29, 90-44
Special Notice: 91(1)
Announcement: 94(3)
Statute: 12-408(1)(C); 12-408(6); 12-411(1)(C)
Regulation: 12-426-16a
Policy Statement: 2001(4)
Bulletin: 21
Certificate: Affidavit SUT-16a-7 (Reg. 16a); CERT-135 (Reduced Sales and Use Tax Rate for Motor Vehicles Purchased by Nonresident Military Personnel and Their Spouses)
ASBESTOS REMOVAL SERVICES: (see HAZARDOUS WASTE/OTHER CONTAMINANTS)
ASSESSMENTS: (see also INTEREST AND PENALTIES; MANAGED AUDIT/MANAGED COMPLIANCE; REVENUE SHARING)
Statute: 1-2a; 12-2f; 12-39m; 12-415; 12-416; 12-416a; 12-416b; 12-417; 12-418; 12-420; 12-422; 12-424; 12-426
Special Notice: 97(4); 99(7)
Policy Statement: 93(4); 2013(1)
ATHLETIC CLUB FEES: (see HEALTH AND ATHLETIC CLUB SERVICES; ADMISSIONS TAX (M); DUES TAX (M) )
AUCTION SALES: (see SALES AGENT SERVICES)
AUDIO PRODUCTION: (see also BROADCASTING; VIDEO PRODUCTION)
Statute: 12-412(44)
Special Notice: 93(7); 95(5); 96(3); 97(4)
Policy Statement: 92(13); 2006(9)
Certificate: CERT-138, Purchases for Use in Audio or Video Production or Broadcasting
AUDIT EXAMINATIONS AND ASSESSMENTS: (see ASSESSMENTS)
B
BAD DEBTS: (see UNCOLLECTIBLE ACCOUNTS)
BARBERS AND BEAUTICIANS: (see also MISCELLANEOUS PERSONAL SERVICES; MANICURE AND PEDICURE SERVICES; SPA SERVICES)
Regulation: 12-426-2
Special Notice: 91(4); 2001(2)
BARTER: (see also MISCELLANEOUS PERSONAL SERVICES)
Statute: 12-407(a)(2)(A); 12-407(a)(7)
Ruling: 89-226
Special Notice: 91(4); 2001(2)
Statute: 22a-256h; 12-407(a)(8), 12-407(a)(9)
Special Notice: 98(8)
TSSN: 39
BENEFITS UNDER TITLE XVIII OR XIX OF S.S.A. OR CHAMPUS:
BEVERAGES: (see FOOD AND BEVERAGES)
Ruling: 97-7
Policy Statements: 98(8)
Certificate: CERT-129 (Exemption for Items Used Directly in the Biotechnology Industry)
BOAT MOORING AND STORAGE SERVICES:
Statute: 12-407(a)(2)(M); 12-413a
Ruling: 89-141
Special Notice: 91(1); 93(7); 2013(5)
Legislation: PA 14-187, §54 (not codified)
Statute: 12-412(24); 12-412(109)
Regulation: 12-426-6 (repealed eff. 6/11/14)
Special Notice: 2000(3); 2000(3.1); 2000(9); 2005(4)
Statute: 22a-244; 12-407(a)(8), 12-407(a)(9)
Special Notice: 98(8)
BROADCASTING: (see also AUDIO PRODUCTION; VIDEO PRODUCTION; COMMUNITY ANTENNA TELEVISION SERVICES)
Statute: 12-412(44); 12-412(112)
Ruling: 89-49
Special Notice: 91(1); 97(4); 2000(3), 2000(3.1); 2001(9)
TSSN: 13
Certificate: CERT-138, Purchases for Use in Audio or Video Production or Broadcasting
BROKERS: (see SALES AGENT SERVICES)
BUILDING ENGINEERING AND PLANNING SERVICES: (see ARCHITECTURAL, BUILDING ENGINEERING AND BUILDING PLANNING OR DESIGN SERVICES)
BUILDING INSPECTION SERVICES: (see headings under REAL PROPERTY, SERVICES TO)
BURIAL EXPENSES: (see FUNERAL ESTABLISHMENTS)
BUSINESS ANALYSIS, MANAGEMENT, MANAGEMENT CONSULTING AND PUBLIC RELATIONS SERVICES: (see also PUBLIC RELATIONS SERVICES; CONSULTING SERVICES, BUSINESS; CONSULTING SERVICES, ENVIRONMENTAL; MANAGEMENT SERVICES; PAYROLL EXPENSE EXCLUSION; TRAINING SERVICES)
Statute: 12-407(a)(37)(J), 12-407(a)(37)(DD); 12-412(58); 12-412(106)
Regulation: 12-426-27(10); 12-407(2)(i)(J)-1
Ruling: 89-15, 89-27, 89-41, 89-42, 89-58, 89-61, 89-70, 89-101, 89-129, 89-134, 89-180, 89-223; 90-42, 90-46, 90-55; 91-17; 92-7, 92-14; 93-5, 93-6, 93-13; 94-9, 94-10, 94-12, 94-15, 94-17, 94-21; 95-7; 97-1; 98-2,98-4; 2000-2; 2001-2; 2002-4; 2015-2
Special Notice: 93(2), 93(7); 95(17); 99(7); 2002(8), 2002(8.1); 2006(7)
Policy Statement: 92(6)
Bulletin: 41
Announcement: 94(4)
BUY CONNECTICUT: (see also LOCATION OF TRANSACTION)
Statute: 12-408c
Special Notice: 98(10); 2001(5)
Informational Publication: 99(18); 99(21); 99(21.1); 2000(26); 2003(28); 2006(11); 2009(13); 2015(12), 2017(25); 2018(5); 2019(6)
Certificate: CERT-132 (Exemption for Purchases Under the "Buy Connecticut" Provision); Form AU-526 (Sales and Use Tax Refund Application for Purchases Made Under the "Buy Connecticut" Provision)
C
CABLE TELEVISION: (see COMMUNITY ANTENNA TELEVISION SERVICES)
CALIBRATION SERVICES EXEMPTION:
Special Notice: 99(7)
Informational Publication: 2009(13)
Statute: 12-407(2)(i)(N) (repealed by PA 93-74, 23); 12-407(a)(37)(OO)
Special Notice: 93(7); 2015(4); 2015(5)
Announcement: 94(3)
CARPET CLEANING SERVICES: (see JANITORIAL SERVICES)
CARPET INSTALLATION: (see INSTALLATION (REAL PROPERTY); INSTALLATION (TANGIBLE PERSONAL PROPERTY))
CASH BASIS: (see REPORTING METHOD)
CASH DISCOUNTS: (see DISCOUNTS; COUPONS)
CASH EQUIVALENTS: (see also COUPONS; DISCOUNTS)
Statute: 12-407(a)(8), 12-407(a)(9)
Policy Statement: 98(1), 98(1.1); 2007(5)
Bulletin: 24
Statute: 12-431
Regulation: 12-426-16a; 12-426-17
Special Notice: 97(4)
Policy Statement: 90(1)
CATALOG SALES: (see MAIL ORDER SALES)
CATERING: (see FOOD AND BEVERAGES; MEALS)
CERTIFIED COMPETITIVE VIDEO SERVICE: (see COMMUNITY ANTENNA TELEVISION SERVICES)
CERTIFIED SERVICE PROVIDERS
Legislation: PA 19-117, § 331 (uncodified)
CHARITABLE ORGANIZATIONS: (see EXEMPT ORGANIZATIONS; EXEMPT/NONPROFIT ORGANIZATIONS, SALES BY)
Statute: 12-412(108)
Special Notice: 2003(3), 2000(3.1)
Statute: 12-430(8)
Special Notice: 2013(4); 2013(5)
Informational Publication: 2015(12), 2017(25); 2018(5)
Statute: 12-412(67), 12-412(68), 12-412(69)
Special Notice: 91(1); 93(7); 99(7); 2001(9); 2002(8), 2002(8.1)
CLEARANCE CERTIFICATE: (see SUCCESSOR LIABILITY)
CLOTHING/FABRIC/FOOTWEAR: (see also SAFETY APPAREL)
Statute: 12-407d (repealed effective 7/1/04), 12-407e; 12-408; 12-412(10); 12-412(47); 12-412(52); 12-412(97); 12-412(105); 12-412(119); 12-412b (repealed effective 7/1/11)
Regulation: 12-426-12 (repealed effective 4/6/00); 12-426-19; 12-426-30
Special Notice: 91(1); 92(3), 92(3.1); 97(4); 2000(3.1); 2000(8); 2001(6); 2003(3); 2003(9); 2003(10); 2004(5); 2006(10); 2011(9); 2013(5); 2014(3); 2015(5)
Policy Statement: 2001(6)
Informational Publication: 2001(27); 2006(13); 2011(17); 2012(12); 2015(22)
Announcement: 2012(8)
Statute: 12-408b; 12-412(3); 12-412(39) (repealed by PA 91-3, 118, 166 (June))
Regulation: 12-426-28a (repealed)
Declaratory Ruling: 90-2; 91-1
Special Notice: 91(1)
Statute: 12-412(18); 12-412(40)
Regulation: 12-426-11b (repealed)
Special Notice: 2000(3), 2000(3.1); 2003(10)
Policy Statement: 93(1), 93(1.1), 93(1.2), 93(1.3), 93(1.4), 93(1.5), 93(1.6); 2000(3)
Informational Publication: 2000(25); 2001(11); 2003(13); 2004(10); 2005(8); 2007(13); 2009(14)
Bulletin:15
COMMERCIAL PRINTERS: (see PRINTERS/PRINTED MATERIALS/PUBLISHERS)
COMMERCIAL PROCESSORS: (see PHOTOPROCESSING)
COMMERCIAL TRUCK EXEMPTION: (see also MOTOR BUS EXEMPTION)
Statute: 12-412(70), 12-412(82); 12-412j
Announcement: 95(9)
Certificate: CERT-105 (Commercial Motor Vehicle Purchased Within Connecticut to be Used Exclusively in the Carriage of Freight in Interstate Commerce)
COMMISSIONS: (see SALES AGENT SERVICES)
COMMON CARRIER: (see MAIL ORDER SALES; SHIPPING AND HANDLING CHARGES)
COMMUNITY ANTENNA TELEVISION SERVICES: (see also BROADCASTING)
Statute: 12-407(a)(2)(L); 12-407(a)(27); 12-407(a)(39); 12-412(3); 12-412(112)Ruling: 90-51, 90-59; 91-25; 95-6; 2005-4
Special Notice: 2000(3), 2000(3.1); 2001(9); 2003(15); 2007(8)
Policy Statement: 98(6); 2001(8)
COMPONENT PARTS: (see also MANUFACTURING; AGRICULTURAL PRODUCTION)
Statute: 12-408(1)(A); 12-412(4); 12-412(34); 12-412(43); 12-412(73); 12-412d (repealed 5/18/98); 12-412i
Special Notice: 93(1), 93(1.1); 98(8)
Informational Publication: 2009(13)
Bulletin: 30
COMPUTER AND DATA PROCESSING SERVICES: (see also INTERNET ACCESS SERVICES; OUTSOURCING)
Statute: 12-407(a)(37)(A); 12-407(a)(36); 12-407(a)(13); 12-408(1); 12-410(5); 12-412(74)
Regulation: 12-426-27
Ruling: 89-26; 90-35; 91-11, 91-19; 93-1, 93-6, 93-8, 93-11, 93-15; 94-2, 94-15; 95-1, 95-2, 95-9; 96-1, 96-7, 96-8; 97-5; 98-1; 98-4; 2002-5; 2012-2; 2015-5; 2017-6
Special Notice: 95(5); 96(3); 97(4); 98(8); 2003(3), 2000(3.1); 2001(9); 2003(10); 2015(5); 2019(8)
Policy Statement: 98(2); 98(3); 2003(2), 2003(3); 2004(2); 2004(3); 2006(8)
Informational Publication: 2007(9); 2011(24); 2012(25); 2014(20); 2015(19); 2016(21); 2017(22)
TSSN: 41
Bulletin: 3
Announcement: 94(10), 94(10.1), 94(10.2)
Statute: 12-412(64); 12-412(74) ; 12-413b
Regulation: 12-412(34)-1
Special Notice: 95(5); 2000(3), 2000(3.1); 2001(9)
Policy Statement: 98(3); 2003(3); 2004(3); 2006(8)
Informational Publication: 2009(13)
Statute: 12-407(a)(37)(A); 12-407(a)(13); 12-407(a)(35); 12-407(a)(36); 12-410(5)
Regulation: 12-426-27
Ruling: 89-26, 89-93, 89-158, 89-163; 93-1; 94-3; 95-2
Special Notice: 2000(3), 2000(3.1); 2019(8)
Policy Statement: 98(2); 98(3); 2001(12); 2003(2); 2003(3); 2004(2); 2004(3); 2006(8)
Informational Publication: 2009(13)
Bulletin: 3
CONDOMINIUM ASSOCIATIONS: (see also UTILITY EXEMPTION (RESIDENTIAL))
Statute: 12-407(a)(37)(I); 12-407(2)(i)(BB) (repealed effective 7/1/01)
Regulation: 12-426-26 (repealed); 12-407(2)(i)(I)-1
Ruling: 89-54, 89-281; 90-13, 90-82
Special Notice: 92(23)
Informational Publication: 2004(29); 2006(35); 2018(2)
LSN: 91
Bulletin: 38
Certificate: CERT-103 (Residential Condominium Association Certificate)
CONNECTICUT INNOVATIONS, INC.(f.k.a. CONNECTICUT DEVELOPMENT AUTHORITY) / CONNECTICUT NEXT:
Statute: 12-412(1); 32-11a, 32-11b, 32-11c, 32-11d, 32-11e; 32-23h; 32-39f, 32-39g, 32-39h; 32-46
Special Notice: 2012(5)
Informational Publication: 2004(29); 2006(35); 2018(2)
Certificate: CERT-134 (Sales and Use Tax Exemption for Purchases by Qualifying Governmental Agencies)
CONNECTICUT/NEW YORK RECIPROCAL TAX PROGRAM:
Special Notice: 95(1); 97(1); 97(7); 98(1); 99(1); 99(11), 99(11.1)
TSSN: 9, 10
Informational Publication: 99(21); 99(21.1); 2000(26); 2003(28); 2006(11)
CONSIGNEE SERVICES: (see SALES AGENT SERVICES)
CONSTRUCTION MACHINERY: (see also RENTAL SURCHARGE (M))
Regulation: 12-426-18
Bulletin: 28
Announcement: 2000(8)
CONSTRUCTION MANAGEMENT SERVICES:
Regulation: 12-426-26 (repealed); 12-407(2)(i)(I)-1
Informational Publication: 2004(29); 2006(35); 2018(2)
CONSTRUCTION MATERIALS: (see also ENERGY EFFICIENT ITEMS)
Statute: 12-408(2)(C); 12-412(117); 12-412(118); 12-412k (repealed eff. 1/1/16); 12-426(3)(B)
Regulation: 12-426-18; 12-407(2)(i)(I)-1
Ruling: 89-7, 89-20, 89-38, 89-92, 89-114, 89-123
Special Notice: 99(7); 99(13), 99(13.1); 2000(1); 2005(13), 2005(13.1), 2005(13.2); 2006(1), 2006(1.1); 2006(7); 2007(4); 2007(7); 2007(8)
Informational Publication: 95(1), 95(1.1); 99(19); 2001(13); 2003(12); 2004(29); 2006(35); 2017(21); 2018(2); 2018(4)
Announcement: 2009(6)
Certificate: Contractor's Exempt Purchase Certificate (Reg. 18) (replaced by CERT-141); Form REG-20 (Application for a Materialman to Remit Sales Tax Under the "Pay When Paid" Method); CERT-141, Contractor’s Exempt Purchase Certificate
CONSULTING SERVICES, BUSINESS:
Statute: 12-407(a)(37)(J)
Regulation: 12-426-27; 12-407(2)(i)(J)-1
Ruling: 89-15, 89-27, 89-58, 89-65, 89-82, 89-134, 89-151, 89-234, 89-244; 89-281; 90-22, 90-32, 90-56, 90-76; 93-5; 97-1; 2001-2
Policy Statement: 92(2), 92(2.1); 92(6); 98(3) ; 2000(4); 2003(3); 2004(3); 2006(8)
CONSULTING SERVICES, ENVIRONMENTAL:
Statute: 12-407(a)(37)(I), 12-407(a)(37)(J)
Ruling: 89-61, 89-110, 89-133, 89-160, 89-161, 89-203, 89-206, 89-224, 89-242; 90-24; 92-14; 94-5
Special Notice: 95(17)
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)
CONSULTING SERVICES, FINANCIAL:
Statute: 12-407(a)(37)(J)
Regulation: 12-426-27; 12-407(2)(i)(J)-1
Policy Statement: 92(9)
Regulation: 12-426-27 12-407(2)(i)(J)-1
Ruling: 89-4, 89-101, 89-129, 89-162, 89-172, 89-220, 89-234, 89-244; 90-15; 91-1
CONSULTING SERVICES, PSYCHOLOGICAL:
Regulation: 12-426-27; 12-407(2)(i)(J)-1
CONSULTING SERVICES, REAL ESTATE: (see also CONSULTING SERVICES, ENVIRONMENTAL)
Statute: 12-407(a)(37)(I), 12-407(a)(37)(J)
Regulation: 12-426-27; 12-407(2)(i)(I)-1; 12-407(2)(i)(J)-1
Ruling: 89-27, 89-134, 89-161, 89-223, 89-246; 90-33; 92-8, 92-14
Informational Publication: 2004(29); 2006(35); 2018(2)
CONTAINERS: (see also PACKING AND CRATING; TANKS, STORAGE)
Statute: 12-412(14)
Special Notice: 92(13), 92(13.1)
Policy Statement: 94(1)
Informational Publication: 99(18); 2009(13)
CONTAMINANTS: (see HAZARDOUS WASTE/OTHER CONTAMINANTS)
Legislation: PA 14-187, §54 (not codified)
Statute: 12-430(7)
Regulation: 12-430(7)-1 (repealed eff. 6/11/14)
Special Notice: 2000(3), 2000(3.1); 2001(9); 2003(10); 2003(20); 2005(4); 2005(12); 2011(17); 2012(2)
Informational Publication: 99(19); 2004(29); 2006(35); 2018(2)
Certificate: Form AU-70 (Guarantee Bond - retired); Form AU-72 (Cash Bond - retired); AU-764 (Deposit by a Person Doing Business With a Nonresident Contractor - retired); Form AU-766 (Guarantee Bond - retired); Form AU-960 (Nonresident Contractor Request for Verified Contractor Status); Form AU-961 (Verification Bond); Form AU-964 (Surety Bond and Release); Form AU-967 (Request for Certificate of Compliance)
CONTRACTORS (EXEMPT PURCHASES):
Statute: 12-412(1); 12-412(2); 12-412(8); 12-412(29)
Regulation: 12-426-18
Ruling: 89-6, 89-20, 89-92, 89-274; 93-22; 94-1; 95-11
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)
Announcement: 95(5); 2000(8); 2006(7); 2009(6)
Certificate: Contractor's Exempt Purchase Certificate (Reg. 18) (replaced by CERT-141); CERT-141, Contractor’s Exempt Purchase Certificate
CONTRACTORS (IN GENERAL): (see also CONTRACTOR BONDS; REAL PROPERTY, SERVICES TO headings; RENOVATIONS; MOBILE MANUFACTURED HOMES/MODULAR HOMES; INSTALLATION (REAL PROPERTY); INSTALLATION (TANGIBLE PERSONAL PROPERTY))
Statute: 12-407(a)(37)(I), 12-407(a)(37)(V)
Regulation: 12-426-18; 12-407(2)(i)(I)-1
Ruling: 89-113, 89-114, 89-123, 89-145, 89-213, 89-255; 90-5; 2005-1
Special Notice: 92(23)
Policy Statement: 90(2); 94(7)
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)
TSSN: 43
Certificate: CERT-102 (Certified Rehabilitation Certificate for Certified Historic Structures), CERT-103 (Residential Condominium Association Certificate), CERT-104 (New Construction Certificate)
CONVERSION EQUIPMENT: (see CLEAN ALTERNATIVE FUEL)
COOPERATIVE DIRECT MAIL ADVERTISING: (see also ADVERTISING SERVICES)
Statute: 12-407(a)(37)(U)
Declaratory Ruling: 2004-1
Special Notice: 91(1), 2003(6); 2003(10)
Policy Statement: 95(5)
TSSN: 30
CORE COMPONENTS: (see also TRADE-INS)
Statute: 12-412j
Special Notice: 95(5); 96(3); 98(8)
Statute: 12-407(a)(37)(LL)
Special Notice: 2011(9)
COUPONS: (see also DISCOUNTS; CASH EQUIVALENTS)
Statute: 12-407(a)(8), 12-407(a)(9)
Special Notice: 98(8)
Policy Statement: 98(1); 98(1.1); 2007(5)
Informational Publication: 99(21); 99(21.1); 2000(26); 2003(28); 2005(24); 2006(11); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18); 2015(12), 2017(25); 2018(5)
Announcement: 2008(6)
Bulletin: 24
COURIER SERVICES: (see TRUCKING AND HAULING)
Regulation: 12-426-25
CREDIT FOR ACCUMULATED CREDITS:
Statute: 12-217aaa, 12-217bbb, 12-217zz
Special Notice: 2017(10)
CREDIT FOR SALES AND USE TAXES: (see also UNCOLLECTIBLE ACCOUNTS)
Regulation: 12-426-16a(g)
Special Notice: 95(1)
Informational Publication: 2001(15); 2002(25); 2003(31); 2015(21); 2016(19); 2019(3)
TSSN: 39
CREDIT INFORMATION AND REPORTING SERVICES:
Regulation: 12-426-27
Ruling: 94-7
Statute: 12-412(2); 12-412(121)
Special Notice: 2014(3); 2016(6)
Ruling: 89-150
CUSTOM ORDERS: (see also LAYAWAYS)
Special Notice: 2003(3); 2003(9); 2004(5); 2006(10)
Informational Publication: 2012(12); 2015(12), 2017(25); 2018(5)
D
DATA PROCESSING SERVICES: (see COMPUTER AND DATA PROCESSING SERVICES)
DEFENSE CONTRACTORS: (see GOVERNMENTAL EXEMPTION (CONTRACTORS))
DELIVERY: (see SHIPPING AND HANDLING CHARGES)
DEPOSITS: (see also BATTERY DEPOSIT; BOTTLE DEPOSIT)
Statute: 12-407(a)(8); 12-407(a)(9)
Special Notice: 98(8); 2003(3)
DIAPERS:
Statute: 12-412(53); 12-412(123)
Special Notice:2016(6); 2018(5); 2018(5.1)
Regulation: 12-407(2)(i)(J)-1
DIGITAL GOODS:
Statute: 12-407(a)(13), 12-407(a)(37)(A), 12-407(a)(43); 12-410(5)
Special Notice: 2019(8)
DIPLOMATS: (see GOVERNMENTAL EXEMPTION (GENERAL) )
DIRECT PAYMENT PERMIT: (see also MANAGED COMPLIANCE/MANAGED AUDIT)
Special Notice: 99(7); 2000(3), 2000(3.1); 2001(9); 2003(20); 2005(12)
Informational Publication: 2000(9); 2000(9.1); 2000(10); 2001(7); 2001(8); 2004(7); 2004(11); 2004(29); 2006(35); 2018(2)
Certificate: Form AU-620 (Direct Payment Permit Application); Form AU-630 (Managed Compliance Agreement Application); CERT-133 (Contractor's Exempt Purchase Certificate for a Renovation Contract with a Direct Payment Permit Holder)
DISABLED, EQUIPMENT AND SERVICES: (see also MEDICAL EQUIPMENT)
Statute: 12-412(19); 12-412(38); 12-412(80); 12-412(85); 12-412(87); 12-431
Informational Publication: 2007(10)
Certificate: CERT-121 (Exemption for Landscaping and Horticulture Services, Window Cleaning Services and Maintenance Services Rendered to Recipients of Total Disability Benefits)
DISCOUNTS: (see also COUPONS; CASH EQUIVALENTS)
Statute: 12-407(a)(8), 12-407(a)(9)
Ruling: 89-39
Policy Statement: 96(2); 98(1); 98(1.1); 2007(5)
Informational Publication: 2002(24); 2003(32); 2004(23); 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18)
Bulletin: 42
Policy Statement: 2013(3)
DRY CLEANING AND LAUNDRY SERVICES: (see also DRY CLEANING ASSESSMENT (M) )
Statute: 12-407(a)(37)(PP)
Regulation: 12-426-2
Special Notice: 2019(10)
Policy Statement: 2019(4)
Ruling: 89-18, 89-40, 89-83, 89-131
E
ELECTRICAL/ELECTRONIC REPAIR SERVICES: (see also REPAIR SERVICES TO TANGIBLE PERSONAL PROPERTY; RADIO OR TELEVISION REPAIR SERVICES; CALIBRATION SERVICES EXEMPTION)
Statute: 12-407(a)(37)(Q)
Regulation: 12-407(2)(i)(Q)-1
Ruling: 2017-1
Announcement: 2000(8)
ELECTRICITY: (see ELECTRICITY GENERATION; UTILITY EXEMPTION headings)
ELECTRICITY GENERATION: (see also ENERGY EFFICIENT ITEMS)
Statute: 12-407(a)(13); 12-412(3); 12-412(18); 12-412i
Ruling: 89-56; 90-2; 2000-5; 2001-3; 2004-2
ELEEMOSYNARY ORGANIZATIONS: (see EXEMPT ORGANIZATIONS; EXEMPT/NONPROFIT ORGANIZATIONS, SALES BY)
EMPLOYEE LEASING: (see LEASED EMPLOYEES)
EMPLOYMENT AGENCIES: (see also PERSONNEL AGENCIES)
Statute: 12-407(a)(37)(C)
Regulation: 12-426-27
Ruling: 89-195, 89-205, 89-247, 89-253; 94-17; 2015-2
Policy Statement: 93(3), 93(3.1); 93(3.2); 2007(7)
Bulletin: 16
Statute: 12-412(67), 12-412(68), 12-412(69), 12-412(110); 12-412(115); 12-412(117); 12-412(118); 12-412k(repealed eff. 1/1/16)
Special Notice: 2005(13), 2005(13.1), 2005(13.2); 2006(1), 2006(1.1); 2006(7); 2007(2), 2007(2.1); 2007(3); 2007(4); 2007(7); 2007(8); 2010(2); 2010(6); 2010(9); 2010(9.1); 2015(11)
Informational Publication: 2007(30), 2007(30.1); 2008(14), 2008(14.1); 2009(27)
Certificate: CERT-140, Solar Heating Systems, Solar Electricity Generating Systems, and Ice Storage Cooling Systems; CERT-142, Items Used Directly in the Renewable Energy and Clean Energy Technology Industries
Regulation: 12-407(2)(i)(J)-1; 12-407(2)(i)(I)-1
Ruling: 89-101, 89-139, 89-154, 89-172, 89-187
ENGINEERING, REAL ESTATE: (see also ARCHITECTURAL, BUILDING ENGINEERING AND BUILDING PLANNING OR DESIGN SERVICES)
Statute: 12-407(2)(i)(F) (repealed by PA 91-3, 103 (June)); 12-407(a)(37)(I)
Regulation: 12-407(2)(i)(I)-1
Ruling: 89-60, 89-104, 89-133, 89-137, 89-160, 89-161, 89-164, 89-166, 89-167, 89-170, 89-184, 89-187, 89-188, 89-191, 89-197, 89-203, 89-206, 89-214, 89-224, 89-242, 89-246, 89-258, 89-271, 89-276, 89-277, 89-280; 90-24, 90-25, 90-44
Statute: 12-412(11)
Ruling: 89-74, 89-165, 89-176, 89-177, 89-188, 89-191, 89-198, 89-276
Statute: 12-407(a)(2)(C)
ENTERPRISE ZONE: (see also INSURANCE AND FINANCIAL SERVICES EXPORT ZONE)
Statute: 12-412(43) ; 32-70g
Certificate: Form AU-738 (Refund Application); CERT-118 (Sale of Replacement Parts for Machinery to a Business Entity Located in an Enterprise Zone)
ENTERTAINMENT: (see AMUSEMENT AND RECREATION SERVICES; PERSONNEL AGENCIES)
EQUIPMENT: (see MACHINERY (MANUFACTURING)); MANUFACTURING RECOVERY ACT; CONSTRUCTION MACHINERY)
EXCAVATING: (see also REAL PROPERTY, SERVICES TO headings; LANDSCAPING AND HORTICULTURE SERVICES)
Statute: 12-407(a)(37)(I), 12-407(a)(37)(V)
Regulation: 12-426-26 (repealed); 12-407(2)(i)(I)-1
Ruling: 89-108, 89-113, 89-148, 89-208; 90-23
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)
EXCHANGES: (see RETURNED MERCHANDISE)
EXEMPT ORGANIZATIONS: (see also GOVERNMENTAL EXEMPTION (GENERAL); HOSPITALS AND HEALTH CARE CENTERS; NURSING AND REST HOMES; EXEMPT/NONPROFIT ORGANIZATIONS, SALES BY)
Statute: 12-412(8), 12-412(35) ; 12-413(4); 32-538
Regulation: 12-426-15 (repealed)
Ruling: 89-228, 89-250, 89-278; 90-64; 92-5; 2002-4
Special Notice: 92(22); 95(5); 95(10); 96(3); 98(11)
Policy Statement: 91(2); 96(7); 99(1); 2002(2); 2003(4); 2006(3); 2019(5)
Informational Publication: 2002(11)
LSN: 91-1
Announcement: 95(10); 2006(7); 2019(10)
Bulletin: 34
Certificate: Charitable and Religious Organization Exemption Certificate (Reg. 15); Bulletin 34A (Application for Approval of Sales Tax Exemption for Meals and Lodging); Reg.18 (Application for Recognition of Exemption From Sales and Use Taxes); CERT-112 (Certificate for Exempt Qualifying Purchase of Meals and Lodging By an Exempt Organization or Qualifying Governmental Agency); CERT-119 (Certificate for Purchase of Tangible Personal Property and Services By Exempt Organizations); CERT-122 (Certificate for Refund of Sales Tax Paid on Exempt Purchases of Meals and Lodging By an Exempt Organization or Qualifying Governmental Agency); CERT-123 (Blanket Certificate for Exempt Qualifying Purchases of Meals or Lodging By an Exempt Organization or Qualifying Governmental Agency)
EXEMPT ORGANIZATIONS, SALES BY:(see also EXEMPT ORGANIZATIONS)
Statute: 12-412(5), 12-412(9), 12-412(24), 12-412(26), 12-412(56), 12-412(94), 12-412(98)
Declaratory Ruling: 92-1
Special Notice: 95(5); 96(3); 97(4); 98(11); 2003(1)
Policy Statements: 99(1); 2002(2); 2002(3); 2019(5)
Informational Publication: 2002(11)
Announcement: 2019(10)
Certificate: CERT-136, Purchases of Items by Eleemosynary Organizations and Schools that will be Resold Tax-Exempt for $20 or Less
EXPERT WITNESS: (see CONSULTING SERVICES headings)
EXPORT ZONE: (see INSURANCE AND FINANCIAL SERVICES EXPORT ZONE)
Statute: 12-407(a)(37)(Z)
Regulation: 12-407(2)(i)(Z)-1
TSSN: 20
Back to Alphabetical Index
F
Statute: 12-412(18); 12-412(81) ; 12-412i
Regulation: 12-426-11b (repealed); 12-412(18)-1
Special Notice: 92(13), 92(13.1); 93(1), 93(1.1)
Policy Statement: 94(7)
Informational Publication: 95(14); 99(18); 2009(13)
Statute: 12-407(a)(2)(C), 12-407(a)(2)(G); 12-408(1)(D)
Ruling: 93-18
Special Notice: 2000(2); 2001(6); 2003(3); 2003(9); 2004(5); 2006(10)
Policy Statement: 94(7); 2005(3)
Informational Publication: 2006(12); 2018(20)
Bulletin: 3
FARMER TAX EXEMPTION PERMIT: (see AGRICULTURAL PRODUCTION)
FEDERAL EXEMPTION: (see GOVERNMENTAL EXEMPTION headings)
Statute: 12-412(122)
Special Notice: 2016(6); 2018(5); 2018(5.1)
FILING: (see RETURNS, FILING)
FILMS: (see VIDEO PRODUCTION)
Statute: 12-412(101)
Special Notice: 99(7)
FISHING: (see COMMERCIAL FISHING)
FLIGHT INSTRUCTION/CHARTERING SERVICES: (see also AIRCRAFT)
Statute: 12-407(a)(37)(L); 12-410(4); 12-411(12)
Ruling: 89-236
Policy Statement: 94(8), 94(8.1)
Regulation: 12-426-4
FOOD AND BEVERAGES: (see also MEALS)
Legislation: PA 19-117, §§ 323 - 324
Statute: 12-412(9), 12-412(13), 12-412(27), 12-412(57), 12-412(96); 12-412e (repealed eff. 5/4/09); 12-408(1)(I); 12-411(1)(I)
Regulation: 12-426-29
Ruling: 89-30, 89-130, 89-171, 89-179, 89-251, 89-261, 89-266; 90-7; 2002-4; 2015-4; 2016-2; 2016-3
Special Notice: 95(5); 96(3); 97(3); 97(4); 2000(3), 2000(3.1); 2003(1)
Policy Statement: 95(3); 99(1); 2001(5); 2002(2); 2017(7); 2019(5)
Announcement: 2019(10)
FOOD SUPPLEMENTS: (see NONPRESCRIPTION MEDICINE)
FOOTWEAR: (see CLOTHING/FABRIC/FOOTWEAR)
FREIGHT CHARGES: (see SHIPPING AND HANDLING CHARGES)
FUEL: (see also UTILITY EXEMPTION headings; HEATING FUEL; MANUFACTURING; MANUFACTURING RECOVERY ACT; AIRCRAFT MANUFACTURING, REPAIR AND OVERHAUL; MOTOR VEHICLES; VESSELS; CLEAN ALTERNATIVE FUEL; PETROLEUM PRODUCTS GROSS EARNINGS TAX (M) )
Statute: 12-412(15); 12-412(16); 12-412(18); 12-412(37); 12-412(59); 12-412(67); 12-412(68); 12-412(69); 12-412(75); 12-412(79); 12-412(89); 12-412(107)
Special Notice: 99(7); 2000(3), 2000(3.1); 2002(8), 2002(8.1)
Informational Publication: 2009(13)
Special Notice: 2001(9)
Statute: 12-407(a)(15)(C); 12-407c
Ruling: 2003-2
Special Notice: 2000(3), 2000(3.1); 2018(5); 2018(5.1)
Policy Statement: 94(1)
Statute: 12-412(55)
Regulation: 12-426-5a
Special Notice: 2000(3), 2000(3.1); 2001(9)
FURNITURE REUPHOLSTERING AND REPAIR SERVICES:
Statute: 12-407(a)(37)(P)
Regulation: 12-407(2)(i)(P)-1
Ruling: 89-117
Announcement: 2000(8)
TSSN: 20
G
GAS: (see UTILITY EXEMPTION headings; MOTOR VEHICLES; CLEAN ALTERNATIVE FUEL; MOTOR VEHICLE FUELS TAX (M); PETROLEUM PRODUCTS GROSS EARNINGS TAX (M) )
GIFT CERTIFICATES: (see CASH EQUIVALENTS)
Statute: 12-412(5), 12-412(56)
Special Notice: 93(7); 2003(1); 2004(3)
Informational Publication: 2002(11)
GIFTS:(see also PROMOTIONAL ITEMS)
Statute: 12-413(4)
Ruling: 2002-3
GOLF COURSES: (see AMUSEMENT AND RECREATION SERVICES; DUES TAX (M))
GOVERNMENTAL EXEMPTION (CONTRACTORS): (see also CONTRACTORS (IN GENERAL); INDIANS)
Statute: 12-411b; 12-412(1); 12-412(2); 12-432c
Regulation: 12-426-15 (repealed effective 4/6/00); 12-426-18
Ruling: 89-6, 89-20, 89-92, 89-100, 89-156, 89-173, 89-274, 89-280; 90-29; 93-22
Special Notice: 95(5); 96(3); 2003(10); 2006(7)
Informational Publication: 2004(29); 2006(35); 2018(2)
Announcement: 2006(7); 2009(6)
Certificate: Governmental Agency Exemption Certificate; Bulletin 34A (Application for Approval of Sales Tax Exemption for Meals and/or Lodging); Contractor's Exempt Purchase Certificate (Regulation 18) (replaced by CERT-141); CERT-134 (Sales and Use Tax Exemption for Purchases by Qualifying Governmental Agencies); CERT-141, Contractor’s Exempt Purchase Certificate
GOVERNMENTAL EXEMPTION (GENERAL): (see also EXEMPT/NONPROFIT ORGANIZATIONS, SALES BY; RESOURCE RECOVERY FACILITIES)
Statute: 12-411b; 12-412(1); 12-412(2), 12-412(84); 12-413(4)
Regulation: 12-426-15 (repealed)
Ruling: 89-2, 89-30, 89-105, 89-150, 89-156, 89-244, 89-254; 90-55; 92-13
Special Notice: 95(5); 96(11); 97(4); 2003(10); 2010(6)
Policy Statement: 93(2); 95(2); 96(7); 98(4); 2000(1.1); 2002(3); 2002(5); 2003(4); 2006(3); 2006(4); 2007(6); 2009(2); 2010(7); 2011(4); 2015(1), 2015(1.1); 2019(1)
Bulletin: 34
Certificate: Governmental Agency Exemption Certificate; Bulletin 34A (Application for Approval of Sales Tax Exemption for Meals and/or Lodging); CERT-112 (Certificate for Exempt Qualifying Purchase of Meals and Lodging By an Exempt Organization or Qualifying Governmental Agency); CERT-122 (Certificate for Refund of Sales Tax Paid on Exempt Purchases of Meals and Lodging By an Exempt Organization or Qualifying Governmental Agency); CERT-123 (Blanket Certificate for Exempt Qualifying Purchases of Meals or Lodging By an Exempt Organization or Qualifying Governmental Agency); CERT-134 (Sales and Use Tax Exemption for Purchases by Qualifying Governmental Agencies)
GRAPHIC DESIGN: (see also ADVERTISING SERVICES)
Statute: 12-407(a)(37)(U)
Policy Statement: 95(5)
TSSN: 30
Statute: 12-407(a)(8), 12-407(a)(9), 12-407(a)(31), 12-407(a)(32), 12-407(a)(33)
Regulation: 12-426-21
Ruling: 89-39, 89-94; 89-168; 90-38, 90-39, 90-70
Special Notice: 93(2); 97(4)
Policy Statement: 98(1); 98(1.1); 2007(4); 2007(5)
Informational Publication: 2015(12); 2017(25); 2018(5)
H
HAZARDOUS WASTE/OTHER CONTAMINANTS: (see also CONSULTING SERVICES (ENVIRONMENTAL); WASTE TREATMENT FACILITIES; HAZARDOUS WASTE ASSESSMENT (M) )
Statute: 12-407(a)(37)(I); 22a-115(1)
Regulation: 12-407(2)(i)(I)-1
Ruling: 89-61, 89-161, 89-203, 89-224, 89-230, 89-239, 89-240, 89-243; 90-24, 90-33, 90-47; 91-5; 92-14, 92-15; 94-5
Special Notice: 95(17); 2011(9)
Informational Publication: 2004(29); 2006(35); 2018(2)
HEALTH AND ATHLETIC CLUB SERVICES: (see also AMUSEMENT AND RECREATION SERVICES; DUES TAX (M))
Statute: 12-407(2)(i)(R) (repealed by PA 94-4, 14 (May)); 12-407(a)(37)(FF)
Ruling: 89-86, 89-109, 89-252, 89-267, 89-268, 89-269; 90-4, 90-6, 90-14
Special Notice: 91(5); 92(22); 2003(7); 2003(7.1); 2006(7); 2007(1); 2011(9)
Policy Statement: 2001(11); 2017(7)
Announcement: 95(3)
LSN: 90
TSSN: 20
Bulletin: 23
HEALTH CARE CENTERS: (see HOSPITALS AND HEALTH CARE CENTERS)
HEARING AIDS: (see MEDICAL EQUIPMENT)
HEATING FUEL: (see also UTILITY EXEMPTION headings; PETROLEUM PRODUCTS GROSS EARNINGS TAX (M))
Statute: 12-412(3); 12-412(16); 12-412h
Ruling: 89-169, 89-235, 89-238, 2014-1
Policy Statement: 94(3.2)
Bulletin: 33
Certificate: CERT-115, Exempt Purchases of Gas, Electricity and Heating Fuel
HELMETS: (see SAFETY APPAREL)
HORTICULTURE SERVICES: (see LANDSCAPING AND HORTICULTURE SERVICES)
HOSPITALS AND HEALTH CARE CENTERS:
Statute: 12-202a; 12-407(a)(37)(EE); 12-407(a)(28), 12-407(a)(29); 12-408(1)(F); 12-411(1)(F); 12-412(5), 12-412(9)
Special Notice: 95(2); 99(7); 99(10); 2001(9); 2002(8), 2002(8.1); 2003(10); 2004(3); 2014(3); 2015(5)
Policy Statement: 99(1); 99(6); 2002(2); 2019(5)
Ruling: 2012-1
Informational Publication: 2002(11)
Announcement: 2019(10)
Certificate: CERT-113 (Purchases of Tangible Personal Property and Services by a Nonprofit Charitable Hospital, Nonprofit Nursing Home, Nonprofit Rest Home, or Nonprofit Residential Care Home)
HOTEL/MOTEL: (see ROOM OCCUPANCY TAX)
HOUSEKEEPING SERVICES: (see JANITORIAL SERVICES)
HOUSING AUTHORITY: (see LOW AND MODERATE INCOME HOUSING)
HUMAN RESOURCE MANAGEMENT SERVICES: (see BUSINESS ANALYSIS, MANAGEMENT, MANAGEMENT CONSULTING AND PUBLIC RELATIONS SERVICES)
I
Statute: 12-412(2)
Ruling: 95-11; 2002-3
Special Notice: 2001(9)
Informational Publication: 2004(27); 2004(29); 2006(35); 2018(2)
Certificate: CERT-127 (Exempt Purchases by an Enrolled Member or by the Tribal Gov't of the Mashantucket Pequot Tribe or Mohegan Tribe); CERT-128 (Exempt Purchases by Contractors In Connection With Construction Projects on the Mashantucket Pequot or Mohegan Reservations)
INGREDIENT: (see COMPONENT PARTS; MANUFACTURING; MANUFACTURING RECOVERY ACT)
Statute: 12-407(2)(i)(F) (repealed by PA 91-3, 103 (June))
Regulation: 12-407(2)(i)(I)-1
Ruling: 89-35, 89-52, 89-60, 89-64, 89-66, 89-174, 89-187, 89-218
Statute: 12-407(a)(37)(I)
Regulation: 12-407(2)(i)(I)-1; 12-426-18
Ruling: 89-9, 89-21, 89-71, 89-95, 89-113, 89-114, 89-142, 89-194, 89-204, 89-264; 90-8, 90-12, 90-13, 90-78, 90-79; 91-6; 93-7; 96-3; 2019-1
Policy Statement: 94(7)
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)
Announcement: 95(5)
INSTALLATION (TANGIBLE PERSONAL PROPERTY):
Statute: 12-407(a)(8), 12-407(a)(9)
Regulation: 12-426-18
Ruling: 89-26, 89-45, 89-71, 89-95, 89-237, 89-257; 90-8, 90-13, 90-51, 90-78, 90-79; 91-6; 93-7; 96-3
Policy Statement: 94(7); 98(3); 2003(3); 2004(3); 2006(8)
Informational Publication: 2006(35); 2018(2)
Statute: 12-412(11)
Regulation: 12-407(2)(i)(J)-1
Ruling: 94-10
INSURANCE AND FINANCIAL SERVICES EXPORT ZONE: (see also INSURANCE AND FINANCIAL SERVICES EXPORT ZONE (C))
Special Notice: 96(17)
INTANGIBLE PERSONAL PROPERTY: (see also LICENSING AGREEMENT; NAMING RIGHTS)
Ruling: 89-91; 90-48; 91-4; 92-4, 92-13, 93-1
Policy Statement: 92(13); 95(5); 98(1); 98(1.1); 2007(5)
Bulletin: 24
INTERCOMPANY TRANSACTIONS: (see AFFILIATES, SERVICES BY)
Statute: 12-3a; 12-30; 12-30a; 12-33a; 12-39; 12-39h; 12-39o; 12-409(h); 12-414; 12-414a; 12-415; 12-416; 12-419; 12-419a; 12-426; 12-426a; 12-428; 12-428a
Special Notice: 95(5); 2013(5)
Informational Publication: 2013(15); 2014(15); 2015(12); 2015(21); 2016(19); 2017(15); 2017(25); 2018(5); 2019(3)
TSSN: 03
Statute: 12-407(2)(i)(F) (repealed by PA 91-3, 103 (June)); 12-407(A)(37)(QQ); 12-412(124)
Regulation: 12-426-27
Special Notice: 2019(10)
Bulletin: 37, 37a, 37b
Statute: 12-407(a)(37)(A); 12-408(1); 12-411(1); 12-412(112)
Regulation: 12-426-27
Ruling: 93-8, 93-15, 96-1, 96-7
Special Notice: 97(4); 2000(3), 2000(3.1); 2001(9)
Policy Statement: 98(2); 98(3); 98(6); 2001(8); 2003(2), 2003(3); 2004(2); 2004(3); 2006(8)
INVESTIGATION SERVICES: (see PRIVATE INVESTIGATION SERVICES)
INVESTMENT ADVISORY/BANKING SERVICES:
Regulation: 12-407(2)(i)(J)-1(f)
Ruling: 92-7
Policy Statement: 92(9)
J
JANITORIAL SERVICES: (see also MAINTENANCE SERVICES TO REAL PROPERTY)
Statute: 12-407(a)(37)(Y)
Regulation: 12-407(2)(i)(Y)-1; 12-426-26 (repealed)
Ruling: 89-67, 89-195; 90-37; 92-15
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)
Announcement: 95(5); 2000(8)
LSN: 93
TSSN: 20
Statute: 12-408(1)(H)
Special Notice: 2011(9)
L
LANDSCAPING AND HORTICULTURE SERVICES:
Statute: 12-407(a)(37)(V); 12-410(2); 12-412(85)
Regulation: 12-426-18; 12-426-26 (repealed); 12-407(2)(i)(I)-1; 12-407(2)(i)(V)-1
Ruling: 89-78, 89-105, 89-108, 89-110, 89-113, 89-122, 89-123, 89-173, 89-185, 89-208, 89-212, 89-232, 89-273; 90-12, 90-20, 90-23
Informational Publication: 99(19); 2004(29); 2006(35); 2018(2)
TSSN: 20; 43
Announcement: 2000(8)
Certificate: CERT-121 (Exemption for Services Rendered to Recipients of Total Disability Benefits)
Statute: 12-407(2)(i)(S) (repealed by PA 92-17, 18 (May))
Ruling: 89-80, 89-88, 89-160, 89-167, 89-184, 89-186, 89-271, 89-280; 90-20
Special Notice: 92(13), 92(13.1)
TSSN: 20
Announcement: 94(3)
LAUNDROMATS: (see DRY CLEANING)
LAYAWAYS: (see also CUSTOM ORDERS)
Special Notice: 2003(3); 2003(9); 2004(5); 2006(10)
Informational Publication: 2012(12); 2015(12); 2015(22); 2017(25); 2018(5)
LEASED EMPLOYEES: (see also PERSONNEL AGENCIES; PAYROLL EXPENSE EXCLUSION)
Statute: 12-407(a)(8), 12-407(a)(9), 12-407(a)(31), 12-407(a)(32), 12-407(a)(33)
Policy Statement: 93(3); 93(3.1); 93(3.2); 2007(7)
LEASING AND RENTAL: (see also MOTOR VEHICLE RENTAL; SALE AND LEASEBACK; RENTAL SURCHARGE (M))
Statute: 12-407(a)(2)(J)
Regulation: 12-426-25
Ruling: 89-93, 89-94, 89-111, 89-250, 89-275; 90-28, 90-60, 90-70, 90-77; 93-8; 94-13; 95-3; 2010-1; 2017-6
Declaratory Ruling: 2000-1
Special Notice: 91(1)
LIABILITY FOR COLLECTION OF TAX:
Statute: 12-407c; 12-408; 12-411(2); 12-414a
Special Notice: 2000(3), 2000(3.1)
LICENSING AGREEMENT: (see also INTANGIBLE PROPERTY)
Ruling: 89-149; 93-1
LIMITED LIABILITY COMPANIES:
Statute: 12-407(a)(1); 12-412(62)
Special Notice: 99(3)
Informational Publication: 2000(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)
LIMOUSINE or LIVERY SERVICES: (see TRANSPORTATION OF PERSONS)
Statute: 12-407(a)(37)(R)
Regulation: 12-407(2)(i)(R)-1
Ruling: 89-55, 89-132, 89-223, 89-245; 90-76
Announcement: 2000(8)
TSSN: 20
LOCATION OF TRANSACTION: (see also SERVICES, WHERE RENDERED; BUY CONNECTICUT)
Statute: 12-407(a)(6); 12-408(1); 12-411
Regulation: 12-426-22
Ruling: 89-62
Special Notice: 92(19)
Informational Publication:99(18); 99(21); 99(21.1); 2000(24); 2000(26); 2001(26); 2002(26); 2003(26); 2003(28); 2006(11); 2009(13); 2015(12); 2017(25); 2018(5)
Announcement: 2013(9)
Statute: 12-407(a)(37)(T)
Regulation: 12-407(2)(i)(T)-1
Informational Publication: 95(1), 95(1.1); 99(19); 2003(26); 2003(28); 2004(29); 2006(11); 2006(35); 2018(2); 2018(5)
TSSN: 20
LODGING: (see ROOM OCCUPANCY TAX; EXEMPT ORGANIZATIONS; GOVERNMENTAL EXEMPTION (GENERAL))
LOW AND MODERATE INCOME HOUSING:
Statute: 12-214(a)(2)(E); 12-412(29); 12-412(100)
Ruling: 94-1
Policy Statement: 96(6), 96(6.1); 2002(6)
Informational Publication: 2004(29); 2006(35); 2018(2)
Certificate: REG-17 (Application for Recognition of Exemption); REG-19 (Application for a Facility Approval Letter); CERT-126 (Certificate for Exempt Purchases of Tangible Personal Property for Low and Moderate Income Housing Facilities)
M
MACHINERY (MANUFACTURING): (see also AIRCRAFT MANUFACTURING, REPAIR AND OVERHAUL; COMPONENT PARTS; PRINTERS/PRINTED MATERIAL/PUBLISHERS; CALIBRATION SERVICES EXEMPTION)
Statute: 12-412(34), 12-412(73); 12-412d (repealed 5/18/98); 12-412i; 12-412l; 12-408(1)(A) (repealed 1/1/99)
Regulation: 12-426-11b (repealed); 12-412(34)-1
Ruling: 89-51, 89-216, 89-265; 90-49; 91-6, 91-7; 92-16; 93-20; 94-3, 94-8
Special Notice: 93(1), 93(1.1); 98(8); 2009(6)
Informational Publication: 95(14); 99(18); 2009(13)
Announcement: 94(4); 2006(7)
Bulletin: 30
Certificate: Certificate of Exemption for Purchases of Machinery, Materials, Tools and Fuel (Reg. 11b); Certificate for Purchases of Repair or Replacement Parts Used in Production Machinery at the Reduced Rate of 5 1/2%; Refund Application: Repair & Replacement Parts for Production Machinery (Form AU-739); CERT-101, Machinery, Component Parts and Replacement and Repair Parts of Machinery Used Directly in a Manufacturing Process; CERT-109, Partial Exemption of Machinery, Equipment, or Repair and Replacement Parts; CERT-111, Machinery, Equipment, Materials, Tools and Fuel Used by an Aircraft Manufacturer Operating an Aircraft Manufacturing Facility; CERT-118, Sale of Replacement Parts for Machinery to a Business Entity Located in an Enterprise Zone
Statute: 12-412(6) (repealed by PA 03-2); 12-412(114)
Ruling: 94-19
Special Notice: 96(3); 98(13); 2003(5); 2003(5.1); 2003(10)
Policy Statement: 2006(6)
MAIL ORDER SALES: (see also MARKETPLACE FACILITATOR / SELLER; REFERRER)
Statute: 12-407(a)(12); 12-432a; 12-432b
Special Notice: 92(19); 2018(5); 2018(5.1)
Announcement: 2013(9)
LSN: 88
Regulation: 12-426-20
Ruling: 90-9, 90-10; 92-2
MAINTENANCE SERVICES TO REAL PROPERTY: (see also JANITORIAL SERVICES)
Statute: 12-407(a)(37)(X) ; 12-412(85)
Regulation: 12-426-26 (repealed); 12-407(2)(i)(X)-1
Ruling: 89-34, 89-67, 89-112, 89-194
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)
LSN: 93
TSSN: 20
Announcement: 95(5); 2000(8)
MAINTENANCE SERVICES TO TANGIBLE PERSONAL PROPERTY: (see also REPAIR SERVICES TO TANGIBLE PERSONAL PROPERTY; MAINTENANCE, REPAIR AND WARRANTY CONTRACTS; CALIBRATION SERVICES EXEMPTION)
Statute: 12-407(a)(37)(CC); 12-412(105)
Regulation: 12-407(2)(i)(DD)-1
Ruling: 89-22, 89-40, 89-93, 89-95, 89-127, 89-141, 89-270; 90-11, 90-60; 91-13; 94-4, 94-5
Special Notice: 99(7); 2000(2)
Policy Statement: 98(3); 2003(3); 2004(3); 2005(3); 2006(8)
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(12); 2006(35); 2018(2); 2018(20)
Announcement: 95(5); 2000(8)
LSN: 96
MAINTENANCE, REPAIR AND WARRANTY CONTRACTS:
Statute: 12-407(a)(37)(CC), 12-407(a)(12)(K), 12-407(a)(15)(K)
Regulation: 12-407(2)(i)(DD)-1
Ruling: 89-22, 89-93, 89-97, 89-127, 89-146, 89-152
Special Notice: 98(8); 2000(2)
Policy Statement: 94(2); 96(10); 98(3); 2003(3); 2004(3); 2005(3); 2006(8)
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(12); 2006(35); 2018(2); 2018(20)
Announcement: 95(5)
LSN: 92
MANAGED AUDIT/MANAGED COMPLIANCE: (see also DIRECT PAYMENT PERMIT)
Statute: 12-420a; 12-420b; 12-420c
Special Notice: 99(7)
Informational Publication: 2000(9.1); 2000(10); 2001(7); 2001(8); 2004(11)
Certificate: Form AU-630 (Managed Compliance Agreement Application); Form AU-586 (Managed Audit Agreement); Form AU-587 (Managed Audit Application)
MANAGEMENT SERVICES: (see also BUSINESS ANALYSIS, MANAGEMENT, MANAGEMENT CONSULTING AND PUBLIC RELATIONS SERVICES; PAYROLL EXPENSE EXCLUSION; REAL PROPERTY, SERVICES TO headings)
Statute: 12-407(a)(37)(I), 12-407(a)(37)(J)
Regulation: 12-426-26 (repealed); 12-426-27; 12-407(2)(i)(J)-1
Ruling: 89-54, 89-154, 89-209, 89-281; 92-7, 92-8; 98-4; 2002-4; 2017-3
Special Notice: 93(2)
Policy Statement: 92(6)
Informational Publication: 2004(29); 2006(35); 2018(2)
Bulletin: 38
MANICURE AND PEDICURE SERVICES: (see also SPA SERVICES)
Statute: 12-407(a)(37)(MM)
Special Notice: 2011(9)
MANUFACTURING: (see also MANUFACTURING RECOVERY ACT; MACHINERY (MANUFACTURING); AIRCRAFT MANUFACTURING, REPAIR AND OVERHAUL; FUEL CELL MANUFACTURING; CALIBRATION SERVICES EXEMPTION)
Statute: 12-412(18), 12-412(34); 12-412l
Regulation: 12-426-11b (repealed); 12-412(18)-1; 12-412(34)-1
Ruling: 89-3, 89-7, 89-213, 89-222; 90-34, 90-65, 90-72; 92-11, 92-16; 94-4, 94-8; 2005-1
Special Notice: 2009(6)
Policy Statement: 94(7); 2001(12)
Informational Publication: 95(14); 99(18); 2009(13); 2014(21); 2018(5)
Announcement: 94(4); 94(7)
Certificate: Certificate of Exemption for Purchases of Machinery, Materials, Tools and Fuel (Reg. 11b)(obs.); CERT-100 (Materials, Tools and Fuel Certificate), CERT-101 (Machinery and Component parts of Machinery Used Directly in a Manufacturing Process)
MANUFACTURING RECOVERY ACT OF 1992: (see also MANUFACTURING)
Ruling: 94-3; 2000-5; 2004-2
Special Notice: 93(1), 93(1.1); 2009(6)
Policy Statement: 94(7)
Informational Publication: 95(14); 99(18); 2009(13); 2014(21); 2018(5)
Certificate: CERT-108 (Certificate of Partial Exemption, Tools and Fuel), CERT-109 (Certificate of Partial Exemption - Machinery and Equipment)
Statute: 12-407(a)(37)(J); 12-412(58)
Regulation: 12-426-27; 12-407(2)(i)(J)-1
Ruling: 89-65, 89-82, 89-180; 91-17; 94-9
Special Notice: 99(7); 2006(7)
MARKETPLACE FACILITATOR / SELLER:
Statute: 12-407(a)(12), 12-407(a)(15); 12-408e
Special Notice: 2018(5); 2018(5.1)
Office of Commissioner Guidance: OCG-8
Certificate: DRS-055
MATERIALMEN: (see CONSTRUCTION MATERIALS)
MATERIALS: (see PRODUCTION MATERIALS; MANUFACTURING; MANUFACTURING RECOVERY ACT; CONSTRUCTION MATERIALS; AIRCRAFT MANUFACTURING, REPAIR AND OVERHAUL)
MEALS: (see also FOOD AND BEVERAGES; VENDING MACHINES)
Statute: 12-407(a)(2)(E); 12-408(a)(I); 12-411(1)(I); 12-412(9), 12-412(13), 12-412(27), 12-412(46)
Regulation: 12-426-29
Ruling: 89-30, 89-130, 89-171, 89-179, 89-261; 90-7, 90-63; 92-5; 2002-4; 2016-2; 2018-1
Special Notice: 97(3); 98(8); 2000(3), 2000(3.1); 2003(1)
Policy Statement: 92(15), 92(15.1), 95(3), 96(7), 98(4), 99(1), 2001(5), 2001(13), 2002(2), 2003(1), 2003(4),2006(3) 2006(4) 2010(7), 2017(7); 2019(5)
Informational Publication: 2002(11)
Announcement: 95(10); 2019(10)
LSN: 85
Certificate: Bulletin 34A (Application for Approval of Sales Tax Exemption for Meals and/or Lodging); CERT-112 (Exempt Qualifying Purchase of Meals and Lodging By an Exempt Organization or Qualifying Governmental Agency); CERT-122 (Refund of Sales Tax Paid on Exempt Purchases of Meals and Lodging By an Exempt Organization or Qualifying Governmental Agency); CERT-123 (Blanket Certificate for Exempt Qualifying Purchases of Meals or Lodging By an Exempt Organization or Qualifying Governmental Agency)
MEDIA ADVERTISING: (see also ADVERTISING SERVICES; COOPERATIVE DIRECT MAIL ADVERTISING)
Statute: 12-407(a)(37)(U)
Ruling: 89-103, 89-106, 89-111, 89-115, 89-128, 89-259; 90-30; 91-18; 92-1; 93-8; 94-22; 95-7
Declaratory Ruling: 2004-1
Special Notice: 2003(6); 2003(10)
MEDICAL EQUIPMENT: (see also DISABLED, EQUIPMENT AND SERVICES; OXYGEN; HOSPITALS AND HEALTH CARE CENTERS; PROSTHESIS; BENEFITS UNDER TITLE XVIII OR XIX OF S.S.A. OR CHAMPUS)
Statute: 12-412(4), 12-412(19), 12-412(53), 12-412(54), 12-412(80); 12-431
Regulation: 12-426-13, 12-426-14
Ruling: 89-221; 91-12; 2015-3; 2016-4; 2017-5; 2017-7
Special Notice: 92(13), 92(13.1); 95(5); 97(4); 99(7); 2000(3), 2000(3.1); 2011(9)
Policy Statement: 92(11), 92(11.1), 92(11.2); 2001(9)
Informational Publication: 99(2.1); 2007(10)
Announcement: 2012(8)
Bulletin: 27 & Addendum
Certificate: CERT-113 (Purchases of Tangible Personal Property and Services by a Nonprofit Charitable Hospital, Nonprofit Nursing Home, Nonprofit Rest Home, or Nonprofit Residential Care Home)
MEMBERSHIPS: (see also DUES TAX (M))
Ruling: 92-4
Special Notice: 91(5)
MILITARY: (see ARMED FORCES; GOVERNMENTAL EXEMPTION headings)
MISCELLANEOUS PERSONAL SERVICES:
Statute: 12-407(a)(37)(BB)
Ruling: 95-4
Special Notice: 91(4); 95(5); 96(3); 97(4); 2001(2)
Policy Statement: 2017(7)
MOBILE MANUFACTURED HOMES/MODULAR HOMES:
Special Notice: 93(7)
Policy Statement: 90-2
MOORING SERVICES: (see BOAT MOORING AND STORAGE SERVICES)
MORTGAGE SERVICES: (see BUSINESS ANALYSIS, MANAGEMENT, MANAGEMENT CONSULTING AND PUBLIC RELATIONS SERVICES; PROFESSIONAL SERVICES)
MOTOR BUS EXEMPTION: (see also COMMERCIAL TRUCK EXEMPTION)
Statute: 12-412(82), 12-412(83)
Special Notice: 94(2); 95(5)
Announcement: 95(9)
Certificate: CERT-114 (Commercial Motor Vehicle or Motor Bus Purchased Within Connecticut to be Used in Interstate Commerce as an Interstate Motor Bus)
MOTOR VEHICLE PARKING SERVICES:
Statute: 12-407(a)(37)(N)
Regulation: 12-407(2)(i)(N)-1
Ruling: 89-138, 89-175
Special Notice: 91(1), 91(13); 92(13), 92(13.1); 93(7); 95(5); 96(3); 97(4); 2001(9); 2011(9); 2015(5); 2016(6); 2019(10)
Announcement: 94(3); 2000(8)
LSN: 94
MOTOR VEHICLE RENTAL: (see also MOTOR VEHICLES; TOURISM ACCOUNT SURCHARGE (M); RENTAL SURCHARGE (M) )
Statute: 12-408(1)(B), 12-408(1)(G); 12-411(1)(B); 12-412(49), 12-412(60), 12-412(67); 12-412g; 12-430(3), 12-430(4), 12-430(6); 12-431; 12-665
Regulation: 12-426-16a; 12-426-25; 12-431(b)-1
Ruling: 89-29, 89-48, 89-278; 94-13
Special Notice: 91(1), 91(9), 91(14); 92(13), 92(13.1); 93(7); 95(5); 97(9); 98(8); 2011(9); 2011(10); 2015(5)
Policy Statement: 96(10); 98(5)
TSSN: 40
Bulletin: 21
Certificate: Affidavits SUT-16a-1, SUT-16a-4
MOTOR VEHICLE REPAIR SERVICES:
Statute: 12-407(a)(37)(M)
Regulation: 12-426-3 (repealed); 12-407(2)(i)(M)-1
Ruling: 89-29, 89-45, 89-178; 90-27, 90-60; 93-18
Special Notice: 91(9); 2001(9)
Policy Statement: 92(8), 92(8.1); 94(2)
LSN: 95
MOTOR VEHICLE STORAGE SERVICES: (see also STORAGE)
Statute: 12-407(a)(37)(GG)
Special Notice: 2011(9); 2011(10)
MOTOR VEHICLE TOWING AND ROAD SERVICES:
Statute: 12-407(a)(37)(II)
Special Notice: 2011(9); 2011(10)
Ruling: 2017-4
MOTOR VEHICLE WASHING SERVICES: (see CAR WASH SERVICES)
MOTOR VEHICLES: (see also ARMED FORCES; ENERGY EFFICIENT ITEMS; MOTOR VEHICLE RENTAL; MOTOR VEHICLE REPAIR SERVICES; COMMERCIAL TRUCK EXEMPTION; MOTOR BUS EXEMPTION)
Legislation: SA 05-6
Statute: 12-408(1)(C); 12-411(1)(C); 12-412(15) ; 12-412(25) (repealed by PA 95-359, §18), 12-412(36), 12-412(60), 12-412(67), 12-412(68), 12-412(80), 12-412(110), 12-412(115); 12-412g; 12-430(3), 12-430(4), 12-430(6); 12-431; 13b-61b; 14-52a
Regulation: 12-426-16a; 12-426-17; 12-431(b)-1
Ruling: 89-45, 89-278; 90-38; 94-11; 2002-3
Special Notice:91(1), 91(14); 92(13),92(13.1), 93(7), 95(5); 97(4), 99(5)99(7), 2000(3) 2000(3.1), 2002(8), 2002(8.1), 2006(7) 2007(8), 2010(2), 2011(9), 2011(10),
Policy Statement:98(5), 2001(4)
Informational Publication:2004(27), 2007(30), 2007(30.1), 2008(14), 2008(14.1), 2009(27), 2015(21), 2016(19); 2019(3)
TSSN: 40
Bulletin: 21
Certificate: Affidavits SUT-16a-1, SUT-16a-4 (Reg. 16a); CERT-106 (Claim for Refund of Use Tax Paid on Motor Vehicle Purchased From Other Than A Motor Vehicle Dealer); CERT-125 (Exemption for Motor Vehicle Purchased Within Connecticut But Not Registered In This State By a Purchaser Who Does Not Reside In This State); CERT-135 (Reduced Sales and Use Tax Rate for Motor Vehicles Purchased by Nonresident Military Personnel and Their Spouses)
MOVING COMPANIES: (see also STORAGE)
Ruling: 89-17, 89-257; 90-81
N
NAMING RIGHTS: (see also STADIUM)
Statute: 12-407(a)(2)(N)
NEWSPAPERS: (see also PRINTERS/PRINTED MATERIAL/PUBLISHERS)
Statute: 12-408(2)(D); 12-412(6) (repealed by PA 03-2); 12-412(114)
Special Notice: 91(1); 98(8); 98(13); 2003(5); 2003(5.1); 2003(10)
Policy Statement: 2006(6)
NEXUS: (see also SERVICES, WHERE RENDERED; FULFILLMENT SERVICES)
Statute: 12-407(a)(12), 12-407(a)(15)
Regulation: 12-426-22
Ruling: 89-62, 89-98; 90-16; 93-1, 93-8, 93-13, 93-15
Special Notice: 92(19); 99(3); 2000(3), 2000(3.1); 2005(4); 2011(9); 2018(5); 2018(5.1)
Policy Statement: 98(2), 2003(2); 2004(2)
Informational Publication: 2006(11); 2015(12); 2017(25); 2018(5)
Announcement: 2013(9)
NONPRESCRIPTION MEDICINE: (see also PRESCRIPTION MEDICINE; MEDICAL EQUIPMENT; BENEFITS UNDER TITLE XVIII OR XIX OF S.S.A. OR CHAMPUS)
Statute: 12-412(48); 12-412(111); 12-412(120)
Ruling: 2016-2; 2016-3
Special Notice: 99(7); 99(12); 2000(3), 2000(3.1); 2001(3); 2001(9); 2011(9); 2014(3); 2015(1)
Policy Statement: 92(11), 92(11.1), 92(11.2); 2001(9)
Informational Publication: 2007(10)
Bulletin: 27 & Addendum
NONPROFIT HOUSING ORGANIZATIONS: (see LOW AND MODERATE INCOME HOUSING)
NONPROFIT ORGANIZATIONS: (see EXEMPT ORGANIZATIONS)
NONPROFIT ORGANIZATIONS, SALES BY: (see EXEMPT/NONPROFIT ORGANIZATIONS, SALES BY)
NONRESIDENT CONTRACTORS: (see CONTRACTOR BONDS)
NURSING AND REST HOMES: (see also NURSING HOME USER FEE (M))
Statute: 12-412(5), 12-412(56)
Ruling: 90-64
Special Notice: 94(1); 2003(1)
Policy Statement: 99(1); 2002(2); 2019(5)
Informational Publication: 2002(11)
Announcement: 2019(1)
Certificate: Application for Recognition of Exemption from Sales and Use Taxes (REG-16); CERT-113 (Purchase of Tangible Personal Property and Services by a Nonprofit Nursing Home, Nonprofit Rest Home or Nonprofit Home for the Aged)
O
OCCASIONAL SALES: (see CASUAL AND OCCASIONAL SALE)
OPERATION EQUITY: (see REVENUE SHARING)
OPTICAL LENS FABRICATION: (see FABRICATION (EXEMPTIONS))
OUT-OF-STATE: (see NEXUS; SERVICES, WHERE RENDERED)
Statute: 12-412(74)
Ruling: 95-9; 96-8; 98-1; 98-4
Special Notice: 95(5)
OXYGEN: (see MEDICAL EQUIPMENT)
Statute: 12-412(19)
Regulation: 12-426-14
P
PACKING AND CRATING: (see also CONTAINERS; TRUCKING AND HAULING)
Statute: 12-407(a)(37)(HH)
Ruling: 89-17; 90-81
Special Notice: 2011(9)
Policy Statement: 94(1)
Informational Publication: 99(18); 2009(13)
Statute: 12-407(a)(37)(E), 12-407(a)(2)(C), 12-407(a)(2)(G)
Regulation: 12-426-27(b)(6)
Informational Publication: 99(19); 2004(29); 2006(35); 2018(2)
PARTS: (see COMPONENT PARTS; CORE COMPONENTS)
PATIENT CARE SERVICES: (see HOSPITALS AND HEALTH CARE CENTERS)
PATROL SERVICES: (see PROTECTION, PATROL WORK, WATCHMAN AND ARMORED CAR SERVICES)
PAYROLL EXPENSE EXCLUSION: (see also LEASED EMPLOYEES; PERSONNEL AGENCIES)
Statute: 12-407(a)(8), 12-407(a)(9), 12-407(a)(31), 12-407(a)(32), 12-407(a)(33), 12-407(a)(38)
Special Notice: 93(2); 2000(3), 2000(3.1); 2003(8); 2007(8)
Policy Statement: 93(3), 93(3.1), 93(3.2); 2007(4); 2007(7)
PENALTIES: (see INTEREST AND PENALTIES)
PERMITS: (see SELLER'S PERMIT)
PERSONNEL AGENCIES: (see also EMPLOYMENT AGENCIES; PAYROLL EXPENSE EXCLUSION; LEASED EMPLOYEES; TRAINING SERVICES)
Statute: 12-407(a)(37)(C); 12-407(a)(8), 12-407(a)(9), 12-407(a)(31), 12-407(a)(32), 12-407(a)(33) ; 12-412(36); 12-412(58)
Regulation: 12-426-27
Ruling: 89-135, 89-195, 89-205, 89-247, 89-253; 90-58; 93-21; 94-18; 97-1; 97-5; 2018-2
Special Notice: 96(3); 97(4); 99(7); 2000(3), 2000(3.1); 2006(7)
Policy Statement: 93(3), 93(3.1), 93(3.2); 98(3); 2003(3); 2004(3); 2006(8); 2007(7)
Bulletin: 16
PERSONNEL TRAINING SERVICES: (see TRAINING SERVICES)
PET GROOMING, BOARDING AND OBEDIENCE SERVICES:
Statute: 12-407(a)(37)(KK)
Special Notice: 2011(9)
PHARMACEUTICAL PRODUCTS: (see PRESCRIPTION MEDICINE)
Statute: 12-407(a)(2)(C), 12-407(a)(2)(G); 12-412(71), 12-412(72)
Ruling: 89-99, 89-225; 91-22; 2012-2
Policy Statement: 90(3); 95(4); 2001(7)
PHOTOGRAPHY/PHOTOGRAPHIC STUDIO SERVICES:
Statute: 12-407(a)(2)(C), 12-407(a)(2)(G); 12-407(a)(37)(F)
Regulation: 12-407(2)(i)(F)-1
Ruling: 89-13
Special Notice: 91(1)
Announcement: 2000(8)
Statute: 12-412(88)
Special Notice: 96(3)
Statute: 12-407(a)(37)(K)
Regulation: 12-426-27
POOLS: (see SWIMMING POOL CLEANING AND MAINTENANCE SERVICES/INSTALLATION)
POSTAGE: (see SHIPPING AND HANDLING CHARGES)
PREFABRICATED BUILDINGS: (see MOBILE MANUFACTURED HOMES/MODULAR HOMES)
PREPAID TELEPHONE CALLING SERVICE:
Statute: 12-407(a)(2)(O); 12-407(a)(26)(B); 12-407(a)(34); 28-30a, 28-30b, 28-30e, 28-30f
Ruling: 95-10
Special Notice: 2000(3), 2000(3.1); 2012(5); 2012(7); 2013(2); 2014(3); 2015(3); 2016(4); 2017(3); 2018(3); 2019(1); 2020(1)
Informational Publication: 2015(12); 2017(25); 2018(5)
Form: OP-153
PRESCRIPTION MEDICINE: (see also NONPRESCRIPTION MEDICINE)
Statute: 12-412(4); 12-412(87)
Regulation: 12-426-13
Ruling: 90-64
Policy Statement: 92(11), 92(11.1), 92(11.2); 2001(9)
Informational Publication: 2007(10)
PRINTERS/PRINTED MATERIAL/PUBLISHERS: (see also PHOTOCOPYING; MAGAZINES; NEWSPAPERS)
Statute: 12-407(a)(2)(C), 12-407(a)(2)(G); 12-407(a)(6); 12-407(a)(15)(B); 12-412(31); 12-412(71); 12-412(72)
Regulation: 12-426-20
Ruling: 89-99, 89-118, 89-211, 89-225; 90-54, 90-73; 92-2; 94-19
Special Notice: 91(1); 96(3); 97(4)
Policy Statement: 90(3), 90(4); 95(4); 2001(7)
Certificate: Printed Material Certificate (Reg. 20); CERT-120 (Machinery, Equipment, Tools, Materials, and Supplies Used In the Production of Printed Material or In Prepress Production)
PRIVATE INVESTIGATION SERVICES: (see also PROTECTION, PATROL WORK, WATCHMAN AND ARMORED CAR SERVICES)
Statute: 12-407(a)(37)(D)
Regulation: 12-426-27
Ruling: 94-7, 94-10
Special Notice: 97(4)
PROCESSING: (see also MANUFACTURING; FABRICATION (EXEMPTIONS); MANUFACTURING RECOVERY ACT)
Statute: 12-412(18); 12-412i
Regulation: 12-426-11b (repealed); 12-412(18)-1
Ruling: 89-222; 90-72; 94-8; 2000-5; 2004-2
Special Notice: 93(1), 93(1.1)
Informational Publication: 95(14); 99(18); 2009(13)
Certificate: CERT-108 (Partial Exemption, Tools and Fuel), CERT-109 (Partial Exemption Machinery and Equipment)
Statute: 12-412(18), 12-412(81); 12-412i; 12-412l
Regulation: 12-426-11b (repealed); 12-412(18)-1
Ruling: 89-7; 90-73
Special Notice: 93(1), 93(1.1); 2009(6)
Informational Publication: 95(14); 99(18); 2009(13)
Certificate: Certificate of Exemption for Purchases of Machinery, Materials, Tools & Fuel (Reg. 11b); CERT-100 (Materials, Tools and Fuel Certificate), CERT-108 (Partial Exemption Materials, Tools and Fuels)
Statute: 12-412(11)
Regulation: 12-407(2)(i)(J)-1(c)(3)
Ruling: 89-10, 89-74, 89-81, 89-84, 89-101, 89-129, 89-154, 89-172, 89-176, 89-177, 89-188, 89-191, 89-203, 89-262; 90-14; 91-22; 94-12, 94-21; 97-1; 2000-2; 2012-2
Bulletin: 41
Ruling: 89-8
Policy Statement: 96(5); 98(1); 98(1.1); 98(2); 2003(2); 2004(2); 2007(5)
TSSN: 38
Bulletin: 24
PROPANE GAS: (see HEATING FUEL; PETROLEUM PRODUCTS GROSS EARNINGS TAX (M))
PROSTHESIS: (see also MEDICAL EQUIPMENT)
Statute: 12-412(19)
Regulation: 12-426-14
Ruling: 90-53, 90-67; 92-12
Announcement: 94(5)
PROTECTION, PATROL WORK, WATCHMAN AND ARMORED CAR SERVICES: (see also PRIVATE INVESTIGATION SERVICES)
Statute: 12-407(a)(37)(D)
Regulation: 12-426-27
Special Notice: 95(5); 97(4); 2004(3)
Informational Publication: 2004(29); 2006(35); 2018(2)
Statute: 12-407(a)(37)(J), 12-407(a)(37)(U)
Regulation: 12-407(2)(i)(J)-1
Ruling: 89-65, 89-115, 89-135, 89-151; 90-76; 92-3; 94-9; 95-7; 2001-2
TSSN: 30
PUBLISHERS: (see PRINTERS/PRINTED MATERIAL/PUBLISHERS)
R
RADIO OR TELEVISION REPAIR SERVICES: (see also REPAIR SERVICES TO TANGIBLE PERSONAL PROPERTY; ELECTRICAL/ELECTRONIC REPAIR SERVICES)
Statute: 12-407(a)(37)(O)
Regulation: 12-407(2)(i)(O)-1
Statute: 12-412(103); 16-344(b)
Special Notice: 99(7)
RATE OF TAX: (see also CREDIT FOR SALES AND USE TAXES)
Statute: 12-408; 12-411; 12-414(3) ; 12-432c
Regulation: 12-426-16a
Special Notice: 91(1); 2009(6); 2011(9); 2011(10); 2013(5); 2015(5); 2018(5); 2018(5.1)
Policy Statement: 2003(3); 2004(3); 2006(8)
Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2014(21); 2015(12); 2015(21); 2016(19); 2017(25); 2018(5) 2019(3)
REAL PROPERTY (INDUSTRIAL, COMMERCIAL AND INCOME-PRODUCING), GENERAL: (see also CONTRACTORS (IN GENERAL); CONTRACTOR BONDS; CONSTRUCTION MACHINERY; CONSTRUCTION MANAGEMENT; CONSTRUCTION MATERIALS; HAZARDOUS WASTE/OTHER CONTAMINANTS; REFUSE REMOVAL SERVICES)
Statute: 12-407(a)(37)(I)
Regulation: 12-426-26 (repealed); 12-407(2)(i)(I)-1
Ruling: 89-34, 89-35, 89-38, 89-47, 89-52, 89-54, 89-60, 89-64, 89-78, 89-108, 89-114, 89-123, 89-137, 89-142, 89-146, 89-194, 89-208, 89-218, 89-246, 89-258, 89-264; 90-12, 90-13, 90-18, 90-19, 90-23, 90-82; 92-8; 93-7; 94-1; 96-3; 2017-1; 2017-3
Special Notice: 93(2); 2011(9)
Policy Statement: 94(7)
TSSN: 20
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)
Announcement: 94(4); 95(5)
REAL PROPERTY (INDUSTRIAL, COMMERCIAL AND INCOME-PRODUCING), NEW CONSTRUCTION: (see also CONTRACTORS (IN GENERAL); CONTRACTOR BONDS; CONSTRUCTION MACHINERY; CONSTRUCTION MANAGEMENT; CONSTRUCTION MATERIALS; HAZARDOUS WASTE/OTHER CONTAMINANTS; REFUSE REMOVAL SERVICES)
Statute: 12-407(a)(37)(I)
Regulation: 12-426-26 (repealed); 12-407(2)(i)(I)-1
Ruling: 89-38, 89-47, 89-116, 89-148, 89-190, 89-194, 89-208, 89-260, 89-263; 90-31, 90-45, 90-57; 92-9; 93-10; 96-2; 2019-1
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)
Announcement: 94(4); 95(5)
LSN: 91
Certificate: CERT-104 (New Construction Certificate)
REAL PROPERTY (INDUSTRIAL, COMMERCIAL AND INCOME-PRODUCING), RENOVATION: (see also CONTRACTORS (IN GENERAL); CONTRACTOR BONDS; CONSTRUCTION MACHINERY; CONSTRUCTION MANAGEMENT; CONSTRUCTION MATERIALS; HAZARDOUS WASTE/OTHER CONTAMINANTS; REFUSE REMOVAL SERVICES)
Statute: 12-407(a)(37)(I)
Regulation: 12-426-26 (repealed); 12-407(2)(i)(I)-1
Ruling: 89-9, 89-21, 89-47, 89-116, 89-148, 89-190, 89-263; 90-31, 90-45, 90-57; 92-8; 93-10; 94-1; 96-2, 96-3
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)
Announcement: 94(4); 95(5)
LSN: 91
Certificate: CERT-102 (Certified Rehabilitation Certificate for Certified Historic Structures); CERT-133 (Contractor’s Exempt Purchase Certificate for a Renovation Contract with a Direct Payment Permit Holder)
REAL PROPERTY (OTHER THAN INDUSTRIAL, COMMERCIAL AND INCOME-PRODUCING): (see REAL PROPERTY (RESIDENTIAL))
REAL PROPERTY (RESIDENTIAL): (see also CONTRACTORS (IN GENERAL); CONTRACTOR BONDS; CONSTRUCTION MACHINERY; CONSTRUCTION MANAGEMENT; CONSTRUCTION MATERIALS; REFUSE REMOVAL SERVICES)
Legislation: PA 14-187, §54 (not codified)
Statute: 12-407(2)(i)(BB) (repealed effective 7/1/01)
Regulation: 12-407(2)(i)(BB)-1 (repealed eff. 6/11/14)
Ruling: 89-34, 89-35, 89-47, 89-52, 89-54, 89-60, 89-64, 89-108, 89-114, 89-123, 89-137, 89-142, 89-146, 89-194, 89-208, 89-258, 89-264; 90-12, 90-13, 90-18, 90-23, 90-82; 2017-1
Special Notice: 92(23), 99(7); 2001(9)
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)
Announcement: 95(5)
Certificate: CERT-103 (Residential Condominium Association Certificate); CERT-133 (Contractor’s Exempt Purchase Certificate for a Renovation Contract with a Direct Payment Permit Holder)
Statute: 12-2g (repealed 10/1/02)
Special Notice: 99(7)
Informational Publication: 99(27)
Statute: 12-407(a)(8), 12-407(a)(9)
Policy Statement: 98(1); 98(1.1); 2007(5)
Bulletin: 24
Informational Publication: 99(21); 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)
RECIPROCAL TAX PROGRAM: (see CONNECTICUT/NEW YORK RECIPROCAL TAX PROGRAM)
RECONDITIONERS OF PROPERTY: (see REPAIR SERVICES TO TANGIBLE PERSONAL PROPERTY)
Statute: 12-408(4); 12-426; 12-426a; 12-428a
Regulation: 12-2-12; 12-426-23 (repealed 8/22/00)
Special Notice: 99(7); 2012(4); 2012(5)
Policy Statement: 2001(5)
Informational Publication: 99(21); 99(21.1); 2000(24); 2000(26); 2001(26); 2002(26); 2003(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)
RECREATION: (see AMUSEMENT AND RECREATION SERVICES)
Legislation: PA 19-186, § 33
Statute: 12-407(a)(12), 12-407(a)(15); 12-408f
Special Notice: 2018(5); 2018(5.1); 2019(10)
REFUNDS: (see also "BUY CONNECTICUT"; RETURNED MERCHANDISE)
Statute: 12-15(d); 12-39t; 12-39u; 12-407(a)(8), 12-407(a)(9); 12-425
Ruling: 89-168
Special Notice: 97(4)
Policy Statement: 91(3); 98(5); 2001(14); 2003(4); 2006(3)
Statute: 12-407(a)(37)(I)
Regulation: 12-426-26 (repealed); 12-407(2)(i)(I)-1
Ruling: 90-37; 92-13
Policy Statement: 94(6); 99(5)
Informational Publication: 2004(29); 2006(35); 2018(2)
REGIONAL PLANNING INCENTIVE ACCOUNT: (see also REVENUE SHARING; SPECIAL TRANSPORTATION FUND)
REGISTRATION: (see RETAILER)
RELIGIOUS ORGANIZATIONS: (see EXEMPT ORGANIZATIONS)
Statute: 12-408b; 12-412(39) (repealed by PA 91-3, 166 (June)); 12-412(117)
Regulation: 12-426-28a (repealed)
Special Notice: 91(1); 2007(7); 2010(9); 2010(9.1)
Certificate: CERT-140, Solar Heating Systems, Solar Electricity Generating Systems, and Ice Storage Cooling Systems; CERT-142, Items Used Directly in the Renewable Energy and Clean Energy Technology Industries
RENOVATIONS: (see REAL PROPERTY (INDUSTRIAL, COMMERCIAL AND INCOME-PRODUCING), RENOVATION; CONTRACTORS (IN GENERAL))
RENTAL: (see LEASING AND RENTAL)
REPAIR SERVICES TO TANGIBLE PERSONAL PROPERTY: (see also MAINTENANCE SERVICES TO TANGIBLE PERSONAL PROPERTY; MAINTENANCE, REPAIR AND WARRANTY CONTRACTS; MOTOR VEHICLE REPAIR SERVICES; FURNITURE REUPHOLSTERING AND REPAIR; CALIBRATION SERVICES EXEMPTION)
Statute: 12-407(a)(37)(O), 12-407(a)(37)(Q), 12-407(a)(37)(CC); 12-412(19); 12-412(105)
Regulation: 12-426-3 (repealed); 12-426-7 (repealed); 12-426-8 (repealed); 12-407(2)(i)(O)-1; 12-407(2)(i)(P)-1; 12-407(2)(i)(Q)-1; 12-407(2)(i)(AA)-1; 12-407(2)(i)(DD)-1
Ruling: 89-22, 89-40, 89-51, 89-68, 89-114, 89-131, 89-140, 89-142, 89-146, 89-193, 89-204, 89-233, 89-237, 89-264, 89-270; 90-11, 90-13, 90-60; 91-13; 94-4, 94-5; 98-1; 2017-1
Special Notice: 95(5); 96(3); 2000(2)
Policy Statement: 98(3); 2003(3); 2004(3); 2005(3); 2006(8)
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(12); 2006(35); 2018(2); 2018(20)
Announcement: 95(5); 2000(8)
LSN: 96, 99
TSSN: 20
Statute: 12-408(1)
Special Notice: 91(1)
Informational Publication: 99(21); 99(21.1); 2000(24); 2000(26); 2002(26); 2003(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)
Statute: 12-410(4), 12-410(5); 12-411(9), 12-411(14)
Regulation:12-426-1; 12-410(5)-1; 12-411(14)-1
Ruling: 89-23, 89-29, 89-38, 89-53, 89-54, 89-59, 89-80, 89-102, 89-114, 89-180; 90-5, 90-29, 90-60; 91-16; 96-4; 98-1; 2017-4
Special Notice:92(6); 2019(8)
Policy Statement:92(13); 94(2)
Informational Publication: 93(4), 93(4.1), 93(4.2), 99(21), 99(21.1), 2000(14), 2000(26), 2002(26), 2003(26), 2003(28), 2006(11), 2006(35), 2009(15), 2014(21), 2015(12), 2017(25), 2018(2); 2018(5)
Announcement: 2000(8); 2005(11)
LSN: 90-5
TSSN: 41
Certificate: Resale Certificate (Reg. 1)
RESALE OF TANGIBLE PERSONAL PROPERTY:
Regulation: 12-426-1
Ruling: 89-13, 89-99, 89-117, 89-128, 89-154, 89-178, 89-250, 89-255, 89-256, 89-275; 90-54, 90-73; 93-9; 2001-3; 2018-1
Declaratory Ruling: 2000-1
Special Notice: 2019(8)
Policy Statement: 94(1), 94(2); 96(5); 99(1); 2002(2); 2002(3); 2019(5)
Informational Publication: 93(4), 93(4.1), 93(4.2); 99(21); 99(21.1); 2000(14); 2000(26); 2001(15); 2001(26); 2002(25); 2002(26); 2003(26);
2003(28); 2003(31); 2006(11); 2006(35); 2009(13); 2009(15); 2014(21); 2015(12); 2017(25); 2018(2); 2018(5)
Announcement: 2005(11); 2019(10)
LSN: 99
Certificate: Resale Certificate (Reg. 1); CERT-136, Purchases of Items by Eleemosynary Organizations and Schools that will be Resold Tax-Exempt for $20 or Less
RESCISSION OF CONTRACT: (see RETURNED MERCHANDISE)
RESEARCH AND DEVELOPMENT: (see also BIOTECHNOLOGY INDUSTRY)
Statute: 12-412i
Special Notice: 93(1.1)
Informational Publication: 95(14); 99(18); 2009(13)
Statute: 12-412(92), 12-412(95) ; 22a-260a
Certificate: CERT-131 (Exemption for Projects Of The CRRA and Solid Waste-To-Energy Facilities)
RETAILER: (see also MARKETPLACE FACILITATOR; NEXUS; REFERRER; SELLER'S PERMIT)
Statute: 12-407(a)(3), 12-407(a)(8), 12-407(a)(12), 12-407(a)(15) ; 12-407c; 12-411b; 12-432c; 30-16(e)(3); 30-18(b); 30-18a(b)
Regulation: 12-426-1
Ruling: 89-98
Special Notice: 92(19), 98(3), 98(8), 99(3), 2003(5), 2003(5.1), 2003(10) 2005(6), 2009(6) 2018(5), 2018(5.1)
Policy Statement93(4), 98(2), 2003(2), 2004(2), 2006(6), 2013(1)
Informational Publication: 92(1), 92(1.1), 92(1.2), 92(1.3), 92(1.4); 92(1.5), 99(21), 99(21.1), 2000(24), 2000(26), 2001(18), 2001(26), 2002(26), 2003(26), 2003(28), 2006(11), 2015(12), 2017(25), 2018(5)
Announcement: 2013(9)
TSSN: 23
Ruling: 89-181
RETURNED MERCHANDISE: (see also REFUNDS)
Statute: 12-407(a)(8), 12-407(a)(9)
Ruling: 2005-3
Special Notice: 2003(3); 2003(9); 2004(5); 2006(10)
Informational Publication: 2006(13); 2011(17); 2012(12); 2015(12); 2015(22); 2017(25); 2018(5)
RETURNS, FILING: (see also ELECTRONIC FUNDS TRANSFER (M))
Legislation: PA 13-184, §184 (not codified)
Statute: 12-39aa; 12-408d; 12-414; 12-414a; 12-416; 12-419b; 12-426a; 12-432c; 12-690
Regulation: 12-426-24; 12-690-1; 12-690(c)-1
Ruling: 89-21
Special Notice: 97(4); 99(14); 2004(3); 2009(6); 2010(6); 2013(5); 2014(3); 2015(5); 2017(10)
Policy Statement: 2002(4); 2005(4); 2008(3); 2012(2); 2015(2); 2016(4)
TSSN: 24
Informational Publication: 99(21), 99(21.1), 2000(24), 2000(26), 2001(18), 2001(26), 2002(26), 2003(26), 2003(28), 2006(11), 2007(23), 2013(15), 2014(15), 2014(21), 2015(12), 2017(15), 2017(25), 2018(5)
Announcement: 2001(8), 2001(8.1), 2001(9)
REVENUE SHARING: (see also REGIONAL PLANNING INCENTIVE ACCOUNT; SPECIAL TRANSPORTATION FUND)
Legislation: PA 15-5, § 483 (June Spec. Sess.) (not codified)
Statute: 12-408(1)(K); 12-411; 12-416a; 12-416b; 12-18d
Special Notice: 98(5); 99(6), 99(6.1); 2000(3), 2000(3.1); 2001(7)
Statute: 12-407(a)(2)(H), 12-407(a)(16), 12-407(a)(17), 12-407(a)(18), 12-407(a)(19), 12-407(a)(20), 12-407(a)(42); 12-408(1)(B); 12-408h; 12-411(1)(A); 32-305 (repealed by PA 03-6, §248 (June 30 Spec. Sess.)
Ruling: 89-183; 91-20; 93-16; 95-6; 2002-3; 2005-4; 2012-1
Special Notice: 92(13), 92(13.1); 93(7); 2011(9); 2017(10); 2019(9)
Policy Statement: 92(15), 92(15.1); 96(7); 98(4); 2001(2); 2001(13); 2003(1); 2006(3); 2006(4); 2010(7); 2017(2); 2017(3); 2017(7)
Informational Publication: 99(21); 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)
Announcement: 94(7), 94(8), 2016(6)
TSSN: 21, 44
Certificate: CERT-123 (Blanket Certificate for Exempt Qualifying Purchases of Meals or Lodging By an Exempt Organization or Qualifying Governmental Agency); Form REG-1 (Business Taxes Registration Application)
S
Statute: 12-412(91) (repealed eff. 1/1/20); 12-412(102); 12-412i
Special Notice: 93(1), 93(1.1); 95(5); 96(3); 97(4); 99(7); 2019(10)
Policy Statement: 98(8); 2000(6); 2004(4)
Ruling: 2000-1; 2016-4
Statute: 12-407(a)(3)(B)
Ruling: 95-3
Special Notice: 99(7); 2002(15)
Informational Publication: 99(21); 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)
Certificate: CERT-137 (Sale and Leaseback Arrangements)
Statute: 12-407(a)(37)(S); 12-412(116)
Regulation: 12-407(2)(i)(S)-1
Ruling: 89-37, 89-98, 89-110, 89-126, 89-226, 89-229, 89-236; 90-17, 90-21, 90-43, 90-66; 91-4; 93-3; 94-22
Special Notice: 95(5); 96(3); 97(4); 2005(4)
Informational Publication: 2001(18)
Announcement: 2000(8)
TSSN: 20;
Bulletin: 43
SALES PRICE: (see GROSS RECEIPTS/SALES PRICE)
SALON SERVICES: (see MANICURE AND PEDICURE SERVICES; SPA SERVICES)
SATELLITE TELEVISION: (see COMMUNITY ANTENNA TELEVISION SERVICES)
SCRAP METAL PROCESSORS: (see PROCESSING)
SELLER'S PERMIT: (see also RETAILER)
Statute: 12-409; 12-39o; 30-37q
Special Notice: 2003(10); 2009(6); 2010(6); 2013(5); 2016(6); 2017(10)
TSSN: 23
Informational Publication: 99(21); 99(21.1); 2000(24); 2000(26); 2001(18); 2001(26); 2002(26); 2003(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)
Certificate: Form REG-1 (Business Taxes Registration Application)
SERVICE CONTRACTS: (see MAINTENANCE, REPAIR AND WARRANTY CONTRACTS)
Statute: 12-412(11)
Ruling: 89-10, 89-12, 89-32, 89-81, 89-84, 89-106, 89-140, 89-159, 89-182, 89-219, 89-249; 90-26, 90-59, 90-68; 91-8, 91-17, 91-22
SERVICES TO REAL PROPERTY: (see REAL PROPERTY, SERVICES TO headings)
Ruling: 89-82, 89-154, 89-174, 89-180, 89-193, 89-197; 90-5, 90-30, 90-42, 90-43, 90-46, 90-58; 93-1, 93-3, 93-8, 93-13, 93-15; 95-2; 95-7; 96-1
Special Notice: 2003(6)
Statute: 32-776 (repealed eff. 1/1/2019)
Special Notice: 2017(10)
SHARING REVENUE: (see REVENUE SHARING)
SHIPPING AND HANDLING CHARGES:
Statute: 12-407(a)(8), 12-407(a)(9)
Ruling: 89-98, 89-257; 90-39, 90-68; 92-2; 2000-7
Special Notice: 93(7); 2000(8); 2001(6); 2003(3); 2003(9); 2006(10)
Informational Publication: 99(21); 99(21.1); 2000(26); 2003(28); 2006(11); 2012(12); 2015(12); 2015(22); 2017(25); 2018(5)
SIGN PAINTING: (see PAINTING AND LETTERING)
SMOKING CESSATION: (see NONPRESCRIPTION MEDICINE)
SOFTWARE: (see COMPUTER SOFTWARE)
SOLAR GENERATION SYSTEMS: (see RENEWABLE ENERGY)
SOLID WASTE-TO-ENERGY FACILITIES: (see RESOURCE RECOVERY FACILITIES)
SOURCING: (see SERVICES, WHERE RENDERED)
SPA SERVICES: (see also MANICURE AND PEDICURE SERVICES)
Statute: 12-407(a)(37)(NN)
Special Notice: 2011(9)
SPECIAL TRANSPORTATION FUND: (see also REGIONAL PLANNING INCENTIVE ACCOUNT; REVENUE SHARING)
Statute: 12-408(1)(L); 12-411(1)(K)
STADIUM: (see also NAMING RIGHTS)
Statute: 12-412(1)(C)
Special Notice: 2000(3), 2000(3.1)
STATUS LETTERS: (see STATUS LETTERS (M))
STEAM: (see ELECTRICITY GENERATION; UTILITY EXEMPTION headings; UTILITY COMPANIES GROSS EARNINGS TAX (M))
Statute: 12-407(a)(37)(H)
Regulation: 12-426-27
Policy Statement: 98(3); 2003(3); 2004(3); 2006(8)
STORAGE: (see also USE TAX; "BUY CONNECTICUT"; MOTOR VEHICLE STORAGE SERVICES)
Statute: 12-407(a)(2)(P), 12-407(a)(4), 12-407(a)(6)
Regulation: 12-426-25(f)
Ruling: 89-131, 89-144, 89-236; 90-43, 90-80; 93-15
Special Notice: 91(4); 97(4); 2001(2); 2002(8), 2002(8.1); 2002(9), 2002(9.1)
SUBSCRIPTIONS: (see MAGAZINES; NEWSPAPERS)
SUCCESSOR LIABILITY: (see also STATUS LETTERS (M))
Statute: 12-424
Regulation: 12-2-9
Special Notice: 2000(3), 2000(3.1)
Informational Publication: 99(21); 99(21.1); 2000(26); 2002(16); 2003(28); 2006(11); 2011(16); 2015(12); 2017(25); 2018(5); 2018(10)
SWIMMING POOL CLEANING AND MAINTENANCE SERVICES/INSTALLATION:
Statute: 12-407(a)(37)(AA)
Regulation: 12-407(2)(i)(AA)-1
Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)
Announcement: 95(5); 2000(8)
TSSN: 20
TANGIBLE PERSONAL PROPERTY: (see also INTANGIBLE PERSONAL PROPERTY)
Statute: 12-407(a)(13)
Ruling: 89-96, 89-115, 89-119, 89-271, 89-272; 90-6; 91-22; 95-10; 2012-2
Special Notice: 98(8)
Policy Statement: 90(2); 92(13)
Statute: 12-412(14)
Ruling: 89-161; 90-8; 92-15; 94-5
Declaratory Ruling: 2000-1
Informational Publication: 2004(29); 2006(35); 2018(2)
Statute: 12-407(2)(i)(R) (repealed by PA 95-160, §§48, 49)
Ruling: 91-19
Special Notice: 91(1), 91(17); 92(6); 93(7); 95(5); 96(3); 97(4)
TSSN: 41
TELECOMMUNICATIONS/TELEPHONE SERVICES: (see also PREPAID TELEPHONE CALLING SERVICE)
Statute: 12-407(a)(2)(K), 12-407(a)(26), 12-407(a)(39), 12-407(a)(40), 12-407(a)(41); 12-407a; 12-408(7); 12-412(3)(B); 12-412(38); 12-412(112)
Ruling: 89-248, 91-16, 91-21, 91-25; 93-25; 95-10; 96-1, 96-4; 2002-5
Special Notice: 91(1); 2000(3), 2000(3.1); 2001(9); 2002(8), 2002(8.1); 2007(8)
LSN: 103
Statute: 12-407(a)(37)(G)
Regulation: 12-426-27
TELEVISION REPAIR SERVICES: (see RADIO OR TELEVISION REPAIR SERVICES; REPAIR SERVICES TO TANGIBLE PERSONAL PROPERTY)
TESTING SERVICES: (see also CALIBRATION SERVICES)
Statute: 12-407(2)(i)(D) (repealed by 1986 Conn. Pub. Acts 397, 7); 12-412(41)
Regulation: 12-426-27; 12-407(2)(i)(I)-1; 12-407(2)(i)(J)-1
Ruling: 89-10, 89-66, 89-133, 89-137, 89-186; 2016-1
TITLE: (see also LOCATION OF TRANSACTION)
Statute: 12-407(a)(2)(A)
Ruling: 95-3
TOOLS: (see also MANUFACTURING; MANUFACTURING RECOVERY ACT; AIRCRAFT MANUFACTURING, REPAIR AND OVERHAUL; PRINTERS/PRINTED MATERIAL/PUBLISHERS; CALIBRATION SERVICES EXEMPTION)
Statute: 12-412(18), 12-412(65), 12-412(66), 12-412(78), 12-412(81); 12-412i
Regulation: 12-426-11b (repealed); 12-412(18)-1
Ruling: 90-62; 91-13; 94-4
Special Notice: 93(1), 93(1.1)
Informational Publication: 2009(13)
Certificate: Certificate of Exemption for Purchases of Machinery, Materials, Tools and Fuel (Reg. 11b); CERT-100 (Materials, Tools and Fuel Certificate), CERT-108 (Partial Exemption, Tools and Fuel), CERT-111(Machinery, Equipment, Materials, Tools and Fuel Used by an Aircraft Manufacturer Operating an Aircraft Manufacturing Facility)
Statute: 12-412(93); 32-302, 32-303, 32-304, 32-304a, 32-305 (all repealed 8/20/03)
Special Notice: 97(4)
Statute: 12-408(1); 12-411(1); 10-395b
TRADE-INS: (see also MOTOR VEHICLES)
Statute: 12-407(a)(8), 12-407(a)(9); 12-430(4); 12-430a
Regulation: 12-426-16a(f)
Special Notice: 95(5); 96(3); 97(4); 98(8)
Policy Statement: 96(10)
Informational Publication: 99(21); 99(21.1); 2000(26); 2003(28); 2006(11); 2006(13); 2011(17); 2015(12); 2017(25); 2018(5)
TSSN: 39
TRADEMARKS: (see LICENSING AGREEMENT)
Statute: 12-407(a)(37)(J)
Regulation: 12-426-27; 12-407(2)(i)(J)-1
Ruling: 89-42, 89-61, 89-70, 89-141; 92-14; 94-12, 94-17; 2015-2
Special Notice: 99(7)
Policy Statement: 92(2), 92(2.1) 98(3); 2000(4); 2003(3); 2004(3); 2006(8)
Bulletin: 3
TRANSPORTATION OF PERSONS: (see also TRANSPORTATION NETWORK RIDE FEE (M))
Statute: 12-407(2)(m) (repealed effective 7/1/96); 12-407(a)(37)(JJ); 12-407b (repealed effective 7/1/96); 12-412(36); 12-412(82); 12-412(83)
Special Notice: 91(1); 91(16), 91(16.1), 91(16.2); 96(3); 2011(9)
TRANSPORTATION OF PROPERTY: (see PROTECTION, PATROL WORK, WATCHMAN AND ARMORED CAR SERVICES; SHIPPING AND HANDLING CHARGES; TRUCKING AND HAULING)
TRUCKING AND HAULING: (see also SHIPPING AND HANDLING CHARGES)
Statute: 12-407(a)(8), 12-407(a)(9)
Ruling: 90-68, 90-77, 90-78, 90-79, 90-81
TRUCKS: (see COMMERCIAL TRUCK EXEMPTION; CORE COMPONENTS)
TYPING SERVICES: (see STENOGRAPHIC SERVICES)
Statute: 12-408(2)
Regulation: 12-408-1
Special Notice: 98(8)
Policy Statement: 2001(1)
UNDERGROUND TANKS: (see TANKS, STORAGE)
UNITED STATES: (see GOVERNMENTAL EXEMPTION headings)
USE TAX: (see also GIFTS; LOCATION OF TRANSACTION; "BUY CONNECTICUT")
Statute: 12-407(a)(5), 12-407(a)(6), 12-407(a)(7), 12-407(a)(8); 12-411; 12-411b; 12-413; 12-413a; 12-414; 12-432c; 12-700c
Regulation: 12-426-22
Rulings: 89-30, 89-62; 93-17; 2000-2; 2016-4
Special Notice: 92(19); 97(4); 98(4); 98(5); 2000(3), 2000(3.1); 2001(7); 2003(10); 2009(6); 2013(5); 2017(4); 2018(6)
Policy Statement: 98(2); 2003(2); 2004(2); 2019(4)
Informational Publication: 91(3); 93(3), 93(3.1); 96(10); 96(10.1); 96(10.2); 99(21); 99(21.1); 99(28); 2000(21); 2000(26); 2001(15); 2002(21); 2002(25);
2003(27); 2003(28); 2003(31); 2003(32); 2005(17); 2005(24); 2006(11); 2006(18); 2007(24); 2007(27); 2008(24); 2009(22); 2009(33); 2010(26);
2011(15); 2011(18); 2015(12); 2015(16); 2015(21); 2016(19); 2017(25); 2018(5); 2019(2); 2019(3)
Announcement: 2013(9)
UTILITY EXEMPTION (AGRICULTURAL): (see also HEATING FUEL)
Statute: 12-412(3); 12-412(16); 12-412h
Ruling: 89-75, 89-76
Policy Statement: 94(3), 94(3.1), 94(3.2)
Informational Publication: 93(1), 93(1.1), 93(1.2), 93(1.3), 93(1.4); 97(8), 97(8.1); 99(17); 2000(13)
Certificate: Exemption Certificate for Purchases of Gas & Electricity; Exemption Certificate for Purchases of Fuel for Heating Purposes; CERT-115 (Exempt Purchases of Gas, Electricity and Heating Fuel)
Statute: 12-412(3); 12-412(16)
Ruling: 89-56, 89-155, 89-168, 89-228; 90-2; 2001-3; 2014-1
Policy Statement: 94(3), 94(3.1), 94(3.2)
UTILITY EXEMPTION (MANUFACTURING): (see also HEATING FUEL)
Statute: 12-412(3); 12-412(16); 12-412(18) ; 12-412h
Regulation: 12-426-11b (repealed); 12-412(18)-1
Ruling: 89-18, 89-69, 89-72, 89-77, 89-79, 89-83, 89-85, 89-107, 89-118, 89-120, 89-121, 89-147, 89-153, 89-199, 89-200, 89-201; 90-1, 90-51; 94-6, 94-8; 96-6; 2008-1
Declaratory Ruling: 90-2
Policy Statement: 94(3), 94(3.1), 94(3.2)
Informational Publication: 2009(13)
Certificate: Exemption Certificate for Purchases of Gas & Electricity; Exemption Certificate for Purchases of Fuel for Heating Purposes; CERT-115 (Exempt Purchases of Gas, Electricity and Heating Fuel)
UTILITY EXEMPTION (RESIDENTIAL): (see also HEATING FUEL)
Statute: 12-412(3); 12-412(16)
Ruling: 89-28, 89-43, 89-63, 89-73, 89-87, 89-89, 89-90, 89-202, 89-235, 89-238, 89-241
Policy Statement: 94(3), 94(3.1), 94(3.2)
Certificate: CERT-115 (Exempt Purchases of Gas, Electricity and Heating Fuel)
VENDING MACHINES: (see also CIGARETTE TAX (M))
Statute: 12-412(27)
Special Notice: 95(5); 96(3); 97(3); 97(4); 2000(3), 2000(3.1); 2003(1)
Policy Statement: 99(1); 2001(5); 2002(2)
VESSELS: (see also BOAT MOORING AND STORAGE SERVICES)
Statute: 12-407(a)(24); 12-408(1)(E); 12-411(1)(D); 12-412(32) (repealed by P.A. 91-3, 166 (June)); 12-412(40); 12-412(60); 12-412(116); 12-413a; 12-430(3); 12-431
Regulation: 12-426-16a, 12-426-17
Ruling: 89-141
Special Notice: 92(13), 92(13.1); 95(5); 96(3); 97(4); 98(5); 98(8); 99(7); 2000(2); 2000(3), 2000(3.1); 2001(7); 2011(9); 2013(5); 2018(5); 2018(5.1)
Policy Statement: 93(1), 93(1.1), 93(1.2), 93(1.3); 93(1.4); 93(1.5); 93(1.6); 98(5); 2000(3); 2005(3)
Informational Publication: 2000(25); 2001(11); 2003(13); 2004(10); 2005(8); 2006(12); 2007(13); 2009(14); 2015(21); 2016(19); 2018(20) 2019(3); 2019(16)
LSN: 96
Bulletin: 15
Certificate: Affidavit SUT-16a-2, Affidavit SUT-16a-5 (Reg. 16a); Form AU-677 (Declaration of Payment of Connecticut Sales and Use Tax); CERT-107 (Rate Reduction Certificate – Vessel Purchased from a Connecticut Retailer Within the State of Connecticut by a Resident of Another State); CERT-139 (Vessel Purchased by a Nonresident of Connecticut); Application for Commercial Fisherman's Permit (REG-14); CERT-143 (Sales and Use Tax Exemption for Purchases of Vessels Docked in Connecticut for 60 or Fewer Days in a Calendar Year)
Statute: 12-412(4); 12-412(48)
Regulation: 12-426-13
Special Notice: 95(5); 97(4); 99(12); 2000(3), 2000(3.1); 2001(3); 2015(1)
Policy Statement: 92(11), 92(11.1), 92(11.2); 2001(9)
Informational Publication: 2007(10)
VIDEO PRODUCTION: (see also AUDIO PRODUCTION; BROADCASTING)
Statute: 12-412(44)
Ruling: 89-49, 89-111
Special Notice: 93(7); 95(5); 96(3); 97(4)
Policy Statement: 92(13); 2006(9)
Certificate: CERT-138, Purchases for Use in Audio or Video Production or Broadcasting
WARRANTY CONTRACTS: (see MAINTENANCE, REPAIR AND WARRANTY CONTRACTS)
WASTE TREATMENT FACILITIES: (see also HAZARDOUS WASTE/OTHER CONTAMINANTS; RESOURCE RECOVERY FACILITIES)
Statute: 12-412(21)
Policy Statement: 96(8); 99(3); 2014(1)
Informational Publication: 2004(29); 2006(35); 2018(2)
Certificate: CERT-124 (Purchases In Connection With Water Pollution Control Facilities)
WATCHMAN SERVICES: (see PROTECTION, PATROL WORK, WATCHMAN AND ARMORED CAR SERVICES)
WATER COMPANY: (see also UTILITY COMPANIES GROSS EARNINGS TAX (M))
Statute: 12-412(90) (repealed eff. 7/1/15)
Special Notice: 95(5); 96(3); 97(4); 97(10); 2015(5)
Certificate: CERT-130 (Sales and Use Taxes Exemption for Purchases by Water Companies)
WATER POLLUTION CONTROL FACILITIES: (see WASTE TREATMENT FACILITIES)
WEATHERIZATION: (see ENERGY EFFICIENT ITEMS)
WELL DRILLING: (see headings under REAL PROPERTY, SERVICES TO)
WHEELCHAIR: (see MEDICAL EQUIPMENT)
WIGS: (see PROSTHESIS)
Statute: 12-407(a)(37)(W); 12-412(85)
Regulation: 12-407(2)(i)(W)-1
TSSN: 20
Announcement: 2000(8)
WORTHLESS DEBTS: (see UNCOLLECTIBLE ACCOUNTS)
WRITING SERVICES: (see also STENOGRAPHIC SERVICES)
Ruling: 89-12, 89-106, 89-115, 89-151
TSSN: 30