State Tax Chart Results

Transcription

1 Tax Chart Results Tax Type: Sales/Use Advertising Services This chart shows whether or not the state taxes advertising services. Advertising CT Taxable Services related to media advertising and cooperative direct mail advertising are not subject to tax. Armored Car Services (U) This chart shows whether or not the state taxes armored car services. 21,420 Armored Car CT Taxable Taxable security services include armored car services. Babysitting or Daycare Services (D) 22,145 This chart shows whether or not the state taxes babysitting or daycare services. Babysitting or Daycare CT Not Taxable Most forms of child care are exempt from tax, including the services of baby-sitters, day care providers, and day care centers. Tax applies only to services rendered by baby-sitting placement and referral services. Barber/Beauty Shop Services Connecticut Special Notice No. 2001(2),, 10/10/ ,100 This chart shows whether or not the state taxes the services rendered by barber and beauty shops.

2 Barber/Beauty Shops CT Not Taxable Most services provided by beauty shops and barber shops such as hair cutting, shampooing, hair coloring, and perming are not taxable. However, such establishments must charge tax on any taxable services that they provide such as depilatory (hair removal or hair waxing), tanning, hair weaving and replacement, and scalp treatments. Effective July 1, 2011, manicures, pedicures and nail services are taxable. Bookkeeping Services Connecticut Special Notice No. 2001(2),, 10/10/2001 This chart shows whether or not the state taxes bookkeeping services. 22,100 Bookkeeping CT Not Taxable Bookkeeping services are not listed as a taxable service. Building Maintenance Services This chart shows whether or not the state taxes building maintenance services. Building Maintenance CT Taxable Taxable maintenance services includes the upkeep, care and cleaning of the exterior or interior of buildings, dwellings, structures and grounds located on real property. Butchering/Meat Cutting Services (X) This chart shows whether or not the state taxes butchering/meat cutting services. Butchering/Meat

3 Cutting CT Not Taxable Butchering and meat cutting are not included in the list of taxable services. Cable/Satellite TV Services This chart shows whether or not the state taxes cable/satellite tv services. Cable/Satellite TV CT Taxable Cable and satellite television services are taxable Car Detailing Services (a)(2)(L) This chart shows whether or not the state taxes car detailing services. 21,900; 1056CT:1000 Car Detailing CT Taxable Car detailing services are taxable as car washing services effective July 1, Car Washing Services (OO) ; Connecticut Special Notice No. 2015(4),, 07/01/2015. This chart shows whether or not the state taxes car washing services. 22,020 Car Washing CT Taxable Effective July 1, 2015, car washing services, including coin-operated car washes, are taxable. Catering Services (OO) ; Connecticut Special Notice No. 2015(4),, 07/01/2015. This chart shows whether or not the state taxes catering services. 22,020 Catering CT Taxable Meals sold by caterers are taxable. Taxable catering services also include the preparation of trays, pans, or platters of food even if they are not delivered or not served by the caterer ,660

4 Cell Phone Services This chart shows whether or not the state taxes cell phone services. Cell Phone CT Taxable Cell phone services are taxable Computer Services a This chart shows whether or not the state taxes computer services. 21,900; 1056CT:1000 Computer CT Taxable Subject to the lower tax rate of 1% for computer and data processing services. Copying Services (A) This chart shows whether or not the state taxes copying services. 21,540; 1051CT:1000 Copying CT Taxable Sales subject to tax include the producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish either directly or indirectly the materials used in the producing, fabricating, processing, printing or imprinting, including, but not limited to, duplicating and photocopying. Credit and Collection Services (a)(2)(C) This chart shows whether or not the state taxes credit and collection services. Credit and Collection CT Taxable Credit information and reporting services are a taxable service. However, services performed by collection agencies are no longer taxable. (B)

5 Credit Reporting Services This chart shows whether or not the state imposes a tax on sales of credit reporting services. Credit Reporting Services CT Taxable Credit information and reporting services are taxable. Dance Instruction Services (B) This chart shows whether or not the state taxes dance instruction services. 22,040 Dance Instruction CT Not Taxable Dance instruction is not a taxable service. Health and athletic clubs that offer aerobic dance classes are taxable. However, businesses that provide dance instruction are not classified as health and athletic clubs. Data Processing Services Connecticut Special Notice No. 2007(1),, 02/08/2007 This chart shows whether or not the state taxes data processing services. Data Processing CT Taxable Subject to the lower tax rate of 1% for computer and data processing services. Dating Services (A) This chart shows whether or not the state taxes dating services. 21,540; 1051CT:1000 Dating CT Taxable Dating services are classified as miscellaneous taxable services. Debt Counseling Services Connecticut Special Notice No. 2001(2),, 10/10/2001 This chart shows whether or not the state taxes debt counseling services. 22,100

6 Debt Counseling CT Taxable Debt counseling services are classified as miscellaneous taxable services. Defense/Military Contractor Services Does the state tax defense or military contractor services? Defense/Military Contractor Services CT Yes Connecticut does not provide a specific exemption for defense or military contractor services. Sales of services are exempt unless specifically designated as taxable. If a service is taxable, a government contractor would be subject to tax. Sales of tangible personal property or services to the federal government are exempt from tax. However, the immunity from sales and use taxes for the federal government and its agencies does not extend to contractors performing contracts for the government unless the contractor is clearly a government agent and title to purchases passes directly to the government. Delivery Services Connecticut Special Notice No. 2001(2),, 10/10/ , (1) ; Conn. Gen. Stat (a)(2)(I) This chart shows whether or not the state taxes delivery services. 21,250

7 Delivery CT Not Taxable Delivery services are not taxable. Shipping and delivery charges (including U.S. postage) made by a retailer to a customer are subject to sales and use taxes when connected with the sale of taxable tangible personal property or services. Dry Cleaning Services (a)(8) This chart shows whether or not the state taxes dry cleaning services. Dry Cleaning CT Not Taxable Dry cleaning services are not taxable. Dry cleaning establishments are subject to a surcharge of one percent of their gross receipts at retail. Employment/Help Supply Services 22, (2)(i)(DD)-1(a)(2)(C) This chart shows whether or not the state taxes employment or help supply services. Employment/Help Supply CT Taxable Services provided by employment agencies and agencies providing personnel services are taxable. Engraving Services (C) This chart shows whether or not the state taxes engraving services. Engraving CT Taxable Charges made by printers for their services are subject to tax. This includes charges for imprinting, engraving, multigraphing, mimeographing and similar functions (a) 21,860

8 Escort Services This chart shows whether or not the state taxes escort services. Escort CT Taxable Escort services are classified as miscellaneous taxable services. Excavating and Grading Services Connecticut Special Notice No. 2001(2),, 10/10/ ,100 This chart shows whether or not the state taxes excavating and grading services. Excavating and Grading CT Taxable Excavation services are taxable when rendered to existing commercial, industrial or income-producing real property but are not taxable when rendered to new construction or owner-occupied residential property. Fabrication Services (2)(i)(I)-1 This chart shows whether or not the state taxes fabrication services. 21,580 Fabrication CT Not Taxable Fabrication services are not taxable. In addition, the sale, and the storage, use or other consumption, of materials, tools and fuel used directly in an industrial plant in the actual fabrication of finished products to be sold are exempt. Fishing/Hunting Guide Services (18)-1 21,740 This chart shows whether or not the state taxes fishing/hunting guide services.

9 Fishing/Hunting Guide CT Not Taxable Fishing and hunting services are not included in the list of taxable services. Flying Instructions Services This chart shows whether or not the state taxes flying instructions services. Flying Instructions CT Taxable Flying instruction is taxable only if rendered by a certificated air carrier on aircraft being held for resale. Fur Storage or Repair Services (L) This chart shows whether or not the state taxes fur storage or repair services. Fur Storage or Repair CT Not Taxable Fur storage and repair is not subject to tax. Tailoring services are not considered repair or maintenance services to tangible personal property. Furniture Moving Services (a)(2)(P) This chart shows whether or not the state taxes furniture moving services. Furniture Moving CT Not Taxable Moving services are not included in the list of taxable services. Garment Alteration/Repair Services This chart shows whether or not the state taxes garment alteration/repair services.

10 Garment Alteration/Repair CT Not Taxable Garment alteration and tailoring services are not considered repair or maintenance services to tangible personal property (2)(i)(DD)-1(a)(2)(C) Heating, Ventilating and Air Conditioning Installation/Repair Services This chart shows whether or not the state taxes heating, ventilating and air conditioning installation or repair services. HVAC Installation/Repair CT Taxable HVAC services are taxable when rendered to existing commercial, industrial or income-producing real property but are not taxable when rendered to new construction or owner-occupied residential property. Home Health Care Services Connecticut Informational Publication No. 2006(35),, 03/08/2007 This chart shows whether or not the state taxes home health care services. 22,140; 1058CT:1000 Home Health Care CT Not Taxable Home health care services are not listed as taxable services. Information Services This chart shows whether or not the state taxes information services. 22,100 Information CT Not taxable Credit information and reporting services are taxable but information services are not included in the list of taxable services. Interior Design Services (B) This chart shows whether or not the state taxes interior design services. 22,040; 1055CT:1000

11 Interior Design CT Not Taxable Interior design services are not listed as a taxable service. Internet Access Services Internet Access CT Exempt N/A (1) Investment Counseling Services 22,060 This chart shows whether or not the state taxes investment counseling services. Investment Counseling CT Not Taxable Investment counseling is not listed as a taxable service. Janitorial Services--Taxable or Exempt (2)(i)(J)-1(f) 21,640 Janitorial Services CT Taxable N/A (Y) Kenneling Services This chart shows whether or not the state taxes kenneling services. 22,020 Kenneling CT Taxable Pet boarding services are taxable, unless provided as an integral part of professional veterinary services. Lawn Care Services (KK) This chart shows whether or not the state taxes lawn care services. 21,970

12 Lawn Care CT Taxable Lawn and garden services such as weeding, mulching, fertilizing, raking, watering and mowing are included in landscape and horticulture services. Limousine Services (V) This chart shows whether or not the state taxes limousine services. Limousine CT Taxable Intrastate limousine services are taxable, effective July 1, Linen Services (JJ) This chart shows whether or not the state taxes linen services. 21,490 Linen CT Taxable The leasing or rental of tangible personal property of any kind including linen or towels is subject to tax. Lobbying Services (a)(2)(J) This chart shows whether or not the state taxes lobbying services. 22,020 Lobbying CT Taxable Lobbying services are taxable. Mailing Services (R) This chart shows whether or not the state taxes mailing services. Mailing CT Not Taxable Mailing services are not listed as a taxable service. Management Consulting Services This chart shows whether or not the state taxes management consulting services.

13 Management Consulting CT Taxable Management consulting services are taxable. Marina Rental/Boat Docking Services (J) ; Connecticut Legal Ruling No ,, 06/08/ ,120 This chart shows whether or not the state taxes marina rental/boat docking services. Marina Rental/Boat Docking CT Taxable Sales of space or rights to space for the storage or mooring of noncommercial vessels are taxable. There is an exemption for the dry or wet storage or mooring of noncommercial vessels from October 1 through and including May 31 of the next year. Marketing Research Services (a)(2)(M) 21,990 This chart shows whether or not the state taxes marketing research services. Marketing Research CT Not Taxable Market research services are not taxable. Massage Therapy Services (2)(i)(J)-1 This chart shows whether or not the state taxes massage therapy services. 22,120 Massage Therapy CT Not Taxable Massage parlor services are taxable, but there is an exemption for any services rendered by massage therapists licensed under Connecticut General Statutes chapter 384a. (BB) 22,100

14 Motor Vehicle Parking Services This chart shows whether or not the state taxes motor vehicle parking services. Motor Vehicle Parking CT Taxable Motor vehicle parking, with some exceptions, is taxable. These services are defined as the provision of parking space, except for metered spaces, in a lot having at least 30 spaces. Motor Vehicle Towing Services (N) This chart shows whether or not the state taxes motor vehicle towing services. Motor Vehicle Towing CT Taxable Effective July 1, 2011 car towing and road services, other than motor vehicle repair services, are taxable. Payroll Services (II) This chart shows whether or not the state taxes payroll services. Payroll CT Taxable Payroll services are not taxable as business analysis, management, management consulting or public relations services but are taxable personnel services with some exceptions. Pest Control/Extermination Services (C) This chart shows whether or not the state taxes pest control/extermination services. Pest Control/Extermination CT Taxable Exterminating and pest control services are taxable. (Z)

15 Pet Grooming Services This chart shows whether or not the state taxes pet grooming services. Pet Grooming CT Taxable Effective July 1, 2011, pet grooming services are taxable. Photography Services (KK) This chart shows whether or not the state taxes photography services. 21,970 Photography CT Taxable Photographic studio services are subject to tax. However, a photographer's services are not taxable if they are not connected with a photographic studio. Pool Cleaning Services (F) This chart shows whether or not the state taxes pool cleaning services. 21,840 Pool Cleaning CT Taxable Swimming pool cleaning and maintenance services are taxable. Prepaid Telephone Calling Services (AA) 22,020 This chart shows whether or not the state taxes prepaid telephone calling services.

16 Prepaid Telephone Calling CT Taxable The sale of prepaid telephone calling service (including but not limited to calling cards) and the recharge of such service is a separate taxable service and will not be taxable as a telecommunications service. Prepaid wireless telecommunications services sold by retailers are subject to the prepaid wireless E fee. Prime Contractor (a)(2)(O) ; Connecticut Special Notice No. 2015(3),, 06/25/ ,900; 1056CT:1000 This chart shows whether or not general or prime contracting services is subject to the state sales tax. Prime Contractor CT Taxable Contractors are generally considered to be retailers of services and must collect sales tax on their taxable services. Some services are exempt. Printing Services (2)(i)(I)-1 ; ; Connecticut Informational Publication No. 2006(35),, 03/08/2007 This chart shows whether or not the state taxes printing services. 21,580 Printing CT Taxable Charges made by printers for their services are subject to tax. This includes charges for imprinting, engraving, multigraphing, mimeographing and similar functions. Private Investigation Services (a) 21,860

17 This chart shows whether or not the state taxes private investigation services. Private Investigation CT Taxable Private investigation is a taxable service. Public Relations Services (D) This chart shows whether or not the state taxes public relations services. 22,145 Public Relations CT Taxable Public relations services are taxable. Repair Services--Charges for Labor Repair Services--Charges for Labor CT Taxable Repairs to residential property (home improvements) are generally exempt. Repair Services--Charges for Materials/Supplies (U) 21,420 Comment Authority Editorial Reference 22,140; 1058CT:1000 Assuming that a repairman provides materials or supplies in connection with the repair of tangible personal property for a customer, are the charges for the materials and supplies taxable? Repair Services--Charges for Materials/Supplies CT Taxable The purchaser must pay tax but the retailer of the repair services may purchase integral parts on a resale basis. Repair Services--Labor Charges Separately d (2)(i)(DD)-1(h) 22,140; 1058CT:1000 Assuming that labor charges for repairs are exempt, does the state require that such charges be separately stated or invoiced?

18 Repair Services--Labor Charges Separately d CT N/A Labor charges are taxable. Research & Development Services 22,140; 1058CT:1000 This chart shows whether or not the state taxes research & development services. Research & Development CT Not Taxable Research and development services are not included in the list of taxable services. Safe Deposit Box Services This chart shows whether or not the state taxes safe deposit box services. 21,880 Safe Deposit Box CT Not Taxable The rental of safe deposit boxes is not subject to tax. Sales Agents/Dealers/Brokers Services This chart shows whether or not the state taxes services rendered by sales agents, dealers, or brokers.

19 Sales Agents/Dealers/Brokers CT Taxable Tax applies to services performed by sales agents (such as antique dealers, consignees and brokers) in relation to sales of tangible personal property for their customers. Sales agent services performed by an auctioneer are excluded (although auctioneers must collect tax on sales of tangible personal property). Sales agent services also do not include the services of a manufacturer's representative that places a line of merchandise or inventory for sale on an ongoing basis. Services in relation to sales of art works are exempt, as are those in relation to articles of clothing. Security Services (S) This chart shows whether or not the state taxes security services. Security CT Taxable Security services are subject to tax. Self-Storage Services (D) This chart shows whether or not the state taxes self-storage services. 22,145

20 Self-Storage CT Taxable Furnishing space for storage is a taxable service. Space for storage includes self-storage units, mini-storage units and areas to which the customer has either unlimited free access or free access during reasonable business hours. Sign Painting/Lettering Services (a)(2)(P) This chart shows whether or not the state taxes sign painting/lettering services. Sign Painting/Lettering CT Taxable Sign painting and lettering services are subject to tax. Snow Removal Services (E) This chart shows whether or not the state taxes snow removal services. 22,140 Snow Removal CT Taxable Snow removal is a taxable maintenance service. Software as a Service (SaaS) (2)(i)(X)-1 This chart shows whether or not the state imposes a tax on the sales of Software as a Service (SaaS). For purposes of this chart, SaaS is a cloud computing model in which general or specialized software applications are hosted by a vendor or service provider and made available to customers over a network, typically the Internet. The customer generally does not manage or control the software or the underlying cloud infrastructure.

21 Software as a Service (SaaS) CT No guidance issued Although Connecticut has not issued specific guidance on the taxation of cloud computing or SaaS, the state would likely view such transactions as a computer or data processing service Stenographic Services (A) ; (b)(1) ; Connecticut Legal Ruling No. 93-1,, 04/06/1993 This chart shows whether or not the state taxes stenographic services. 21,540 Stenographic CT Taxable Stenographic services are taxable. Tanning Salon Services (H) This chart shows whether or not the state taxes tanning salon services. Tanning Salon CT Taxable Tanning services are classified as miscellaneous taxable services. Tattoo Parlor Services Connecticut Special Notice No. 2001(2),, 10/10/2001 This chart shows whether or not the state taxes tattoo parlor services. 22,100 Tattoo Parlor CT Taxable Tattoo services are classified as miscellaneous taxable services. Taxidermist Services Connecticut Special Notice No. 2001(2),, 10/10/2001 This chart shows whether or not the state taxes taxidermist services. 22,100 Taxidermist CT Not Taxable Taxidermy services are not listed as a taxable service. Telecommunications Services--"900" number This chart shows the state's tax treatment of charges paid by consumers who use a 900

22 service also known as "pay-per-call" service. "900" type phone services CT Exempt N/A (a)(26)(A) Telecommunications Services--Interstate 21,900; 1056CT:1000 This chart shows whether or not the state taxes interstate telecommunications services. Interstate telecommunications services CT Taxable N/A (a)(26)(A) Telecommunications Services--Intrastate 21,900; 1056CT:1000 This chart shows whether or not the state taxes intrastate telecommunications services. Intrastate telecommunications services CT Taxable N/A (a)(26)(A) Telephone Answering/Paging Services 21,900; 1056CT:1000 This chart shows whether or not the state taxes telephone answering/paging services. Telephone Answering/Paging CT Taxable Telephone answering services, which involve transmitting telephone messages to customers, are taxable. One-way paging or beeper services do not qualify and therefore are not taxable. Tire Recapping Services (G) This chart shows whether or not the state taxes tire recapping services. 21,900; 1056CT:1000 Tire Recapping CT Not Taxable Tire recapping is not included in the list of taxable services. 22,140

23 Title Search Services This chart shows whether or not the state taxes title search services. Title Search CT Not Taxable Title search services are not included in the list of taxable services. Transportation Services 22,040 This chart shows whether or not the state taxes interstate transportation services. Transportation CT Not Taxable Federal legislation (49 USC 14505) prohibits state taxation of interstate transportation of passengers by motor carrier. Transportation of property is not on the list of taxable services and therefore is exempt. Trash/Garbage Removal Services 21,490 This chart shows whether or not the state taxes trash/garbage removal services. Trash/Garbage Removal CT Taxable Refuse or garbage removal services are taxable when rendered to existing commercial, industrial or income-producing real property but are not taxable when rendered to new construction or owner-occupied residential property. Travel Agency Services (2)(i)(I)-1 22,020 This chart shows whether or not the state taxes the services rendered by a travel agency.

24 Travel Agency CT Not Taxable Travel agent fees are not taxable. Tree Care/Trimming/Cutting Services Connecticut Informational Publication No. 2007(24),, 12/31/2007 This chart shows whether or not the state taxes tree care, tree trimming, or tree cutting services. Tree Care/Trimming/Cutting CT Taxable Tree trimming/care/cutting are included in taxable horticultural services. Veterinary Services (V) This chart shows whether or not the state taxes services rendered by veterinarians. Veterinary CT Not Taxable Veterinary services are not listed as taxable services. Warehousing Services This chart shows whether or not the state taxes warehousing services. 21,970 Warehousing CT Not Taxable Furnishing space for storage does not include general warehousing and storage, where the warehouse typically handles, stores and retrieves a customer's property using the warehouse's staff and equipment and does not allow the customer free access to the storage space Water Conditioning/Softening Services (a)(2)(P) This chart shows whether or not the state taxes water conditioning or water softening services.

25 Water Conditioning/Softening CT Not Taxable Water conditioning/softening services are not listed as a taxable service. Window Cleaning Services This chart shows whether or not the state taxes window cleaning services. Window Cleaning CT Taxable Window cleaning services are taxable. (W) 22,020 Last run 10/26/ Thomson Reuters/Tax & Accounting. All Rights Reserved.