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.

This information is not current and is being provided for reference purposes only

Ruling 89-145

Renovating

This Ruling has been obsoleted by AN 94(4)


The charges for materials billed to the clients are not taxable when the sales and use tax has previously been paid on purchases of materials by the general contractor. Mark-ups or profit are subject to the sales and use tax.

Mark-ups billed to the clients for services rendered to the general contractor by the subcontractors are subject to the sales and use tax.

It is still permissible to show the total with the words, "Tax Included" as long as records are maintained to support the various parts of the total amount billed.

LEGAL DIVISION

October 12, 1989