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Ruling 90-82

Condominium Associations

This Ruling has been obsoleted by AN 94(4)

This ruling sets forth the application of the sales and use tax on services rendered to condominium associations.

Section 12-407(2)(i)(I) of the General Statutes and Section 12-426-26 of the Regulations of Connecticut State Agencies tax services rendered to industrial, commercial or income producing property. Regulation 26 does not tax services rendered in new construction or to residential real estate.

With respect to condominium associations, Regulation 26(f) provides that services rendered to condominiums, including common grounds, are taxable on the same proportion as the number of leased units bears to the total number of units in the complex. This proportion is based on straight ratio of income-producing units to all units, not on the actual percentage of common interest each unit represents within the condominium association.

In its enactment of Public Act 89-251 which expanded the categories of taxable services, the General Assembly (1) imposed the sales tax on several new services and (2) removed certain other services from the category of services to industrial, commercial or income producing property to make them taxable whenever rendered to real property. Among the services removed from Regulation 26 treatment under (2) are landscaping and horticultural, maintenance, janitorial and exterminating.

Enumerated services subject to tax in all situations include, but are not limited to, the following:

architectural, building engineering and building planning or design, including interior design and decorating; repair to any electrical or electronic device including refrigeration and air-conditioning systems; land surveying; landscaping and horticultural; locksmith; window cleaning; maintenance (includes snow removal, carpet cleaning, house washing, pavement sealing and painting lines); janitorial; exterminating (pest control); swimming pool cleaning and maintenance; repair or maintenance to any item of tangible personal property.

Services taxable to the percentage of non-owner occupied units divided by total units include, but are not limited to, the following:

property management; electrical; plumbing; painting; carpentry; roofing; siding; foundation; plastering; heating; demolition; pointing; refuse disposal; repaving.

Services not subject to tax include, but are not limited to, the following:

accounting, bookkeeping, legal, insurance, non-design engineering and environmental testing.

The sale of gas, electricity and heating fuel for any residential dwelling is not subject to sales tax.


December 27, 1990