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 89-93

Maintenance

This Ruling has been obsoleted in part by AN 94(10)obsoleted by AN 2000(8)


To the extent that X Company is the lessor of the equipment covered by the computer maintenance agreement and its client is the lessee of such equipment, section 12-426-25(c) of the Regulations of Connecticut State Agencies provides in part that a lessor's gross receipts that are subject to sales tax "include all charges including but not limited to maintenance and service contracts ... whether or not such amounts are separately stated."

To the extent that X Company is not the lessor of the equipment covered by the computer maintenance agreement, sales that are subject to sales and use taxes include "any repair or maintenance service to any item of tangible personal property." Section 12-407(2)(i)(DD) of the Connecticut General Statutes. Computer hardware and computer software are considered by the Department to be tangible personal property.

LEGAL DIVISION

September 8, 1989