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 89-42

Training


Your inquiry relates to the taxability of educational training services in systems design.

Educational training services in systems design that are rendered to individuals are not subject to sales or use tax providing they are not performed in connection with the sale of tangible personal property.

Educational training services in systems design that are rendered to businesses are subject to sales or use tax pursuant to section 12-426-27 of the Regulations of Connecticut State Agencies.


TIMOTHY F. BANNON
COMMISSIONER

August 14, 1989