Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.


IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

Ruling 89-59, Resale


Your client may purchase the service for welding the tank onto the frames of trucks that are resold in the regular course of business without payment of sales or use tax, providing your client furnishes the welder with a bona fide Resale Certificate pursuant to section 12-426-1 of the Regulations of Connecticut State Agencies. In this situation, the welding service may be purchased for resale regardless of whether your client's customer is the government, a business or an individual.

LEGAL DIVISION

August 22, 1989