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 89-263, Renovation

The initial finish out work or fit out work provided to the two floors that have never been finished or occupied is not subject to sales and use tax because it is considered to be new construction pursuant to section 12-407(2)(i)(I) of the Connecticut General Statutes, as amended by Public Act No. 89-251. However, if any use, e.g., storage (other than building materials) is made of the unfinished portion of the building prior to the initial fit out work being performed, then the finish out work would be taxable as a renovation to the building.


December 7, 1989