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
Forms and Publications: Forms and publications are available anytime by:
Internet: Visit the DRS Web site at www.ct.gov/DRS to download and print Connecticut tax forms; or
Telephone: Call 1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only) and select Option 2 from a touch-tone phone, or call 860-297-4753 (from anywhere).
Paperless Filing/Payment Methods (fast, easy, free, and confidential):
For business returns: Use Fast-File to file sales and use taxes, business use tax, room occupancy tax, estimated corporation business tax, business entity tax, attorney occupational tax, nursing home provider fee, admissions and dues tax, or withholding tax returns over the Internet. Visit the DRS Web site at www.ct.gov/DRS and click on File/Register OnLine.
For payment of business taxes other than those listed above: Use Fast-File to pay your business taxes over the Internet or by phone. Visit the DRS Web site at www.ct.gov/DRS and click on Electronic Services for a list of eligible taxes. The ACH debit method is used to make the transfer. No preregistration is required.
For resident income tax returns: Use WebFile to file personal income tax returns over the Internet. Visit the DRS Web site at www.ct.gov/DRS and click on File/Register OnLine.
DRS E-News Service: Get connected to the latest news from DRS. Receive notification by e-mail of changes to legislation, policies, and procedures. DRS E-News is easy to sign up for – visit www.ct.gov/DRS and follow the directions. Subscription services are available for employer’s withholding tax, Fast-File information, Alerts, News – Press Releases, and Top 100 Delinquency List.
Sales and use taxes