Services Subject to Sales and Use Taxes
Conn. Gen. Stat. § 12-407

• Advertising and Public Relations Services - Sales of non-media advertising and public relations services and direct mail advertising services, other than cooperative direct mail. TSSN 30, Sales and Use Taxes on Advertising and Public Relations Services; PS 95(5), Purchases and Sales by Graphic Designers

• 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. Conn. Agencies Regs. § 12-407(2)(i)(J)-1
  
  
• Cable and satellite television services
  
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• Car wash services, including coin-operated car washes
  
  
• 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, and 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. Computer and data processing services are taxed at 1%.  See 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), and SN 2015(5), 2015 Legislative Changes to the Sales and Use Taxes, Rental Surcharge, Dry Cleaning Surcharge, and Admissions Tax, for more details (note that these publications have not been updated to reflect 2015 legislation that included as taxable services relating to creating, developing, hosting, or maintaining web sites)
  
  
• Contractor services. IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors; Conn. Agencies Regs. § 12-426-18

• Cosmetic medical procedures
• 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. Agencies 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. Agencies 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 
• 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
• 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. Agencies 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. Agencies 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. Agencies Regs. § 12-407(2)(i)(R)-1
• Locksmith services. IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors; Conn. Agencies 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. Agencies Regs. § 12-407(2)(i)(X)-1
• Manicure services, pedicure services and all other nail services
• 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. Agencies Regs. § 12-407(2)(i)(M)-1
• Motor vehicle storage services, including the storage of motor homes, campers, and camp trailers
• Motor vehicle towing and road services
• Packing and crating services
• 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. Agencies 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
• Photographic studio services. Conn. Agencies 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. Sales of prepaid telephone calling service (including but not limited to calling cards) and the recharge of such service are subject to tax. SN 2000(3.1), 2000 Legislation Affecting Sales and Use Taxes and Admission and 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
• Public Relations Services - see Advertising and Public Relations Services
• Radio or television repair services. Conn. Agencies 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. 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. Conn. Agencies Regs. § 12-407(2)(i)(Q)-1; IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors
• Repair or maintenance services to tangible personal property and contracts of maintenance, repair or warranty.  Conn. Agency Regs. § 12-407(2)(i)(DD)-1
• Sales agent services for selling tangible personal property, excluding the services of a consignee selling works of art or clothing, the services of an auctioneer, and marine vessel brokerage services provided by marine vessel brokers selling the vessels for the owners. Conn. Agencies Regs. § 12-407(2)(i)(S)-1
• Services to industrial, commercial and income-producing real property, including, but not limited to, management, repair and renovation services, and including 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. Agencies 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
• Spa services, regardless of where performed, including body waxing and wraps, peels, scrubs and facials
• Stenographic services. Conn. Agencies Regs. §12-426-27
• Storage or mooring of any noncommercial vessel on land or in the water, except for the period of October 1 through May 31;
• Storage: 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. SN 2002(9.1), Sales and Use Taxes on the Furnishing of Space for Storage
• Swimming pool cleaning and maintenance services. IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors; Conn. Agencies Regs. § 12-407(2)(i)(AA)-1
• Telecommunications services. 
• Telephone answering services.  Conn. Agencies Regs. § 12-426-27
• 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. Agencies Regs. § 12-407(2)(i)(W)-1