2006 Legislative Changes Affecting Sales and Use Taxes and Admissions Tax
Purpose: This Special Notice summarizes legislation passed during the 2006 regular session affecting the sales and use taxes and the admissions tax.
Statutory Authority: 2006 Conn. Pub. Acts 161, §5; 2006 Conn. Pub. Acts 186, §§74 and 75; and 2006 Conn. Pub. Acts 187, §§18, 80-83.
Effective May 26, 2006
Business Services Rendered in Connection With Joint Ventures: The exemption in Conn. Gen. Stat. §12-412(58) for certain personnel and business services rendered in connection with joint ventures is expanded to include limited liability companies. The maximum amount of time for which a joint venture may claim the exemption is extended from 10 to 20 consecutive years from the date of the joint venture's incorporation, formation, or organization.
Effective June 1, 2006
Effective July 1, 2006
Aircraft Repair or Replacement Parts and Aircraft Repair Service: Aircraft are no longer required to be owned or leased by a certificated air carrier or have a maximum certificated takeoff weight of six thousand pounds or more to qualify for the exemptions for aircraft repair and replacement parts and aircraft repair services under Conn. Gen. Stat. §12-412(76) and (77).
Health and Athletic Club Services: Yoga instruction provided at a yoga studio is now excluded from sales and use tax.
The Connecticut Center for Science and Exploration: Sales and use of any services or tangible personal property to be incorporated into, or used, or otherwise consumed in the construction of the Connecticut Center for Science and Exploration are now exempt from sales and use tax.
Effective October 1, 2006
For Further Information: Call DRS during business hours, Monday through Friday:
1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
860-297-5962 (from anywhere)
TTY, TDD, and Text
Sales and use taxes