Online Topical Index Guide to
Rulings and Administrative Pronouncements covering
Sales & Use Taxes

Additional Tax Topic Indexes:
  1. Numerical Index
  2. Income Tax Index
  3. Corporation Business Tax Index
  4. Miscellaneous Taxes Index

A | B | C | D | E | F | G | H | I | J | K | L | M
N | O | P | Q | R | S | T | U | V | W | X| Y| Z


A


ACCESSORY TOOLS: (see TOOLS)


ACCOUNTING SERVICES: (see BUSINESS ANALYSIS, MANAGEMENT, MANAGEMENT CONSULTING AND PUBLIC RELATIONS SERVICES; TAX PREPARATION SERVICES)


ACCRUAL METHOD: (see REPORTING METHOD)


ADVERTISEMENTS, UNLAWFUL:

Statute: 12-408(2), 12-408(4), 12-408(5)

Informational Publication: 2009(11)


ADVERTISING SERVICES: (see also COOPERATIVE DIRECT MAIL ADVERTISING; MEDIA ADVERTISING)

Statute: 12-407(a)(37)(U)

Ruling: 89-103, 89-106, 89-111, 89-115, 89-128, 89-151, 89-247, 89-259; 90-30; 91-18; 92-1, 92-2, 92-3; 93-8; 94-22; 95-7; 2001-2

Special Notice: 91(1); 2003(6); 2003(10)

Policy Statement: 95(5)

TSSN: 20; 30


AFFILIATES, SERVICES BY:

Statute:12-407(a)(37)(DD); 12-410(6); 12-411(15); 12-412(58); 12-412(62), 12-412(86); 12-412f (repealed 10/1/02)

Ruling: 89-215

Special Notice: 97(4); 98(3); 99(3); 99(7); 2003(10); 2012(5)

Informational Publication: 2014(21)2018(5)

Bulletin: 35


AGENT FOR SALE: (see SALES AGENT SERVICES)


AGRICULTURAL PRODUCTION:

Statute: 12-412(12) (repealed by P.A. 91-3, §166 (June)); 12-412(63); 12-412(96)

Regulation: 12-426-11b; 12-412(63)-1

Ruling: 89-19, 89-24, 89-25, 89-126, 89-136, 89-227, 89-233; 90-19; 91-23; 96-5

Special Notice: 91(1); 92(12); 93(7); 95(5); 97(4); 2000(3), 2000(3.1); 2018(5); 2018(5.1)

Policy Statement: 91(7), 91(7.1), 91(7.2), 91(7.3), 91(7.4), 91(7.5)

Informational Publication: 93(1), 93(1.1), 93(1.2), 93(1.3), 93(1.4); 97(8), 97(8.1); 99(17); 2000(13); 2001(16); 2002(10); 2003(20); 2004(14); 2005(12); 2006(20); 2008(19); 2010(16); 2018(19)

Announcement: 94(5)

LSN: 101

Bulletin: 2, 14, 33

Certificate: Farmer Tax Exemption Permit (Form OR-248); Form REG-8 (Application); Form REG-8R (Renewal)


AIR POLLUTION CONTROL FACILITIES:

Statute: 12-81(52); 12-217c (repealed); 12-412(22)

Policy Statement: 94(5); 99(2)

Informational Publication: 2004(29); 2006(35)2018(2)

Certificate: CERT-117 (Certificate for Purchases of Tangible Personal Property Incorporated Into or Consumed in Air Pollution Control Facilities)


AIRCRAFT: (see also FLIGHT INSTRUCTION/CHARTERING SERVICES)

Statute: 12-407(a)(37)(L); 12-407(a)(22), 12-407(a)(23); 12-408a; 12-410(4)(b); 12-412(20); 12-412(59); 12-412(75); 12-412(99)12-430(4); 12-431

Regulation: 12-426-16a; 12-426-17

Ruling: 89-236; 94-11

Special Notice: 93(7); 95(5); 96(3); 97(4); 2002(8), 2002(8.1)

Policy Statement: 94(8), 94(8.1), 98(5)

Informational Publication: 2015(21); 2016(19); 2019(3)

Certificate: Affidavit SUT-16a-3; Affidavit SUT-16a-6 (Reg. 16a)


AIRCRAFT MANUFACTURING, REPAIR AND OVERHAUL:

Statute: 12-412(76), 12-412(77), 12-412(78)

Special Notice: 92(13), 92(13.1); 93(7), 93(23); 97(4); 2006(7)

Certificate: CERT-110 (Aircraft Repair Services Certificate, Aircraft Repair and Replacement Parts Certificate), CERT-111 (Certificate for Machinery, Equipment, Materials, Tools and Fuels Used by an Aircraft Manufacturer Operating an Aircraft Manufacturing Facility)


ALTERATIONS: (see CLOTHING/FABRIC/FOOTWEAR; DRY CLEANING)


ALTERNATIVE ENERGY SYSTEMS: (see RENEWABLE ENERGY)


AMBULANCE:

Statute: 12-412(28), 12-412(61) (both repealed by PA 91-3, 166 (June))

Regulation: 12-426-16a(d)

Ruling: 89-159

Special Notice: 91(1)


AMUSEMENT AND RECREATION SERVICES:

Statute: 12-407(2)(i)(EE) (repealed by PA 93-74, 23)

Special Notice: 91(5); 92(13), 92(13.1); 92(22); 93(7)

Announcement: 95(3)


ANIMALS: (see also PET GROOMING, BOARDING AND OBEDIENCE SERVICES)

Statute: 12-412(12) (repealed by PA 91-3, 166 (June))

Ruling: 89-32, 89-182

Policy Statement: 90(1)


ANNUAL RETURNS: (see RETURNS, FILING)


APPEALS: (see APPEALS TO COMMISSIONER (M); APPEALS TO SUPERIOR COURT (M))

APPRAISAL SERVICES: (see PROFESSIONAL SERVICES; SERVICES, NONENUMERATED)


ARCHITECTURAL, BUILDING ENGINEERING AND BUILDING PLANNING OR DESIGN SERVICES: (see also ENGINEERING, REAL ESTATE)

Statute: 12-407(2)(i)(F) (repealed by PA 91-3, 103 (June))

Ruling: 89-31, 89-60, 89-99, 89-100, 89-101, 89-104, 89-134, 89-166, 89-174, 89-177, 89-181, 89-184, 89-189, 89-191, 89-196, 89-197, 89-206, 89-214, 89-223, 89-224, 89-242, 89-274; 90-24, 90-25, 90-29, 90-44

Special Notice: 91(1)

Announcement: 94(3)


ARMED FORCES:

Statute: 12-408(1)(C); 12-408(6); 12-411(1)(C)

Regulation: 12-426-16a

Special Notice: 97(4) ; 99(5)

Policy Statement: 2001(4)

Bulletin: 21

Certificate: Affidavit SUT-16a-7 (Reg. 16a); CERT-135 (Reduced Sales and Use Tax Rate for Motor Vehicles Purchased by Nonresident Military Personnel and Their Spouses)


ASBESTOS REMOVAL SERVICES: (see HAZARDOUS WASTE/OTHER CONTAMINANTS)


ASSESSMENTS: (see also INTEREST AND PENALTIES; MANAGED AUDIT/MANAGED COMPLIANCE; REVENUE SHARING)

Statute: 1-2a; 12-2f; 12-39m; 12-415; 12-416; 12-416a; 12-416b; 12-417; 12-418; 12-420; 12-424; 12-426

Special Notice: 97(4); 99(7)

Policy Statement: 93(4); 2013(1)


ATHLETIC CLUB FEES: (see HEALTH AND ATHLETIC CLUB SERVICES; ADMISSIONS TAX (M); DUES TAX (M) )


AUCTION SALES: (see SALES AGENT SERVICES)


AUDIO PRODUCTION: (see also BROADCASTING; VIDEO PRODUCTION)

Statute: 12-412(44)

Ruling: 89-49, 89-111, 89-272

Special Notice: 93(7); 95(5); 96(3); 97(4)

Policy Statement: 92(13); 2006(9)

Certificate: CERT-138, Purchases for Use in Audio or Video Production or Broadcasting


AUDIT EXAMINATIONS AND ASSESSMENTS: (see ASSESSMENTS)


Back to Alphabetical Index


B


BAD DEBTS: (see UNCOLLECTIBLE ACCOUNTS)


BARBERS AND BEAUTICIANS: (see also MISCELLANEOUS PERSONAL SERVICES; MANICURE AND PEDICURE SERVICES; SPA SERVICES)

Regulation: 12-426-2

Special Notice: 91(4); 2001(2)


BARTER: (see also MISCELLANEOUS PERSONAL SERVICES)

Statute: 12-407(a)(2)(A); 12-407(a)(7)

Ruling: 89-226

Special Notice: 91(4); 2001(2)


BATTERY DEPOSIT:

Statute: 22a-256h; 12-407(a)(8), 12-407(a)(9)

Special Notice: 98(8)

TSSN: 39


BENEFITS UNDER TITLE XVIII OR XIX OF S.S.A. OR CHAMPUS:

Statute: 12-412(87)


BEVERAGES: (see FOOD AND BEVERAGES)


BIOTECHNOLOGY INDUSTRY:

Statute: 12-412(89)

Ruling: 97-7

Special Notice: 96(3); 97(2)

Policy Statements: 98(8)

Certificate: CERT-129 (Exemption for Items Used Directly in the Biotechnology Industry)


BOAT MOORING AND STORAGE SERVICES:

Statute: 12-407(a)(2)(M) ; 12-413a

Ruling: 89-141

Special Notice: 91(1); 93(7); 2013(5)


BOATS: (see VESSELS)


BOOKS:

Legislation: PA 14-187, §54 (not codified)

Statute: 12-412(24); 12-412(109)

Regulation: 12-426-6 (repealed eff. 6/11/14)

Special Notice: 2000(3); 2000(3.1); 2000(9); 2005(4)


BOTTLE DEPOSIT:

Statute: 22a-244; 12-407(a)(8), 12-407(a)(9)

Special Notice: 98(8)


BROADCASTING: (see also AUDIO PRODUCTION; VIDEO PRODUCTION; COMMUNITY ANTENNA TELEVISION SERVICES)

Statute: 12-412(44); 12-412(112)

Ruling: 89-49

Special Notice: 91(1); 97(4); 2000(3), 2000(3.1); 2001(9)

TSSN: 13

Certificate: CERT-138, Purchases for Use in Audio or Video Production or Broadcasting


BROKERS: (see SALES AGENT SERVICES)


BUILDING ENGINEERING AND PLANNING SERVICES: (see ARCHITECTURAL, BUILDING ENGINEERING AND BUILDING PLANNING OR DESIGN SERVICES)


BUILDING INSPECTION SERVICES: (see headings under REAL PROPERTY, SERVICES TO)


BURIAL EXPENSES: (see FUNERAL ESTABLISHMENTS)


BUSINESS ANALYSIS, MANAGEMENT, MANAGEMENT CONSULTING AND PUBLIC RELATIONS SERVICES: (see also PUBLIC RELATIONS SERVICES; CONSULTING SERVICES, BUSINESS; CONSULTING SERVICES, ENVIRONMENTAL; MANAGEMENT SERVICES; PAYROLL EXPENSE EXCLUSION; TRAINING SERVICES)

Statute: 12-407(a)(37)(J), 12-407(a)(37)(DD); 12-412(58); 12-412(106)

Regulation: 12-426-27(10); 12-407(2)(i)(J)-1

Ruling: 89-15, 89-27, 89-41, 89-42, 89-58, 89-61, 89-70, 89-101, 89-129, 89-134, 89-180, 89-223; 90-42, 90-46, 90-55; 91-17; 92-7, 92-14; 93-5, 93-6, 93-13; 94-9, 94-10, 94-12, 94-15, 94-17, 94-21; 95-7; 97-1; 98-2,98-4; 2000-2; 2001-2; 2002-4; 2015-2

Special Notice: 93(2), 93(7); 95(17); 99(7); 2002(8), 2002(8.1); 2006(7)

Policy Statement: 92(6)

TSSN: 20; 90-2

Bulletin: 41

Announcement: 94(4)


BUY CONNECTICUT: (see also LOCATION OF TRANSACTION)

Statute: 12-408c

Special Notice: 98(10); 2001(5)

Informational Publication: 99(18); 99(21); 99(21.1); 2000(26); 2003(28); 2006(11); 2009(13); 2015(12), 2017(25); 2018(5); 2019(6)

Certificate: CERT-132 (Exemption for Purchases Under the "Buy Connecticut" Provision); Form AU-526 (Sales and Use Tax Refund Application for Purchases Made Under the "Buy Connecticut" Provision)


Back to Alphabetical Index


C


CABLE TELEVISION: (see COMMUNITY ANTENNA TELEVISION SERVICES)


CALIBRATION SERVICES EXEMPTION:

Statute: 12-412(104)

Special Notice: 99(7)

Informational Publication: 2009(13)


CAR WASHING SERVICES:

Statute: 12-407(2)(i)(N) (repealed by PA 93-74, 23); 12-407(a)(37)(OO)

Ruling: 89-11, 89-23

Special Notice: 93(7); 2015(4); 2015(5)

Announcement: 94(3)

TSSN: 20, 36


CARPET CLEANING SERVICES: (see JANITORIAL SERVICES)


CARPET INSTALLATION: (see INSTALLATION (REAL PROPERTY); INSTALLATION (TANGIBLE PERSONAL PROPERTY))


CASH BASIS: (see REPORTING METHOD)


CASH DISCOUNTS: (see DISCOUNTS; COUPONS)


CASH EQUIVALENTS: (see also COUPONS; DISCOUNTS)

Statute: 12-407(a)(8), 12-407(a)(9)

Ruling: 89-91, 95-10

Policy Statement: 98(1), 98(1.1); 2007(5)

Bulletin: 24


CASUAL AND OCCASIONAL SALE:

Statute: 12-431

Regulation: 12-426-16a; 12-426-17

Special Notice: 97(4)

Ruling: 89-122; 94-11

Policy Statement: 90(1)


CATALOG SALES: (see MAIL ORDER SALES)


CATERING: (see FOOD AND BEVERAGES; MEALS)


CERTIFIED COMPETITIVE VIDEO SERVICE: (see COMMUNITY ANTENNA TELEVISION SERVICES)

CERTIFIED SERVICE PROVIDERS

Legislation: PA 19-117, § 331


CHARITABLE ORGANIZATIONS: (see EXEMPT ORGANIZATIONS; EXEMPT/NONPROFIT ORGANIZATIONS, SALES BY)


CHILD CAR SEATS:

Statute: 12-412(108)

Special Notice: 2003(3), 2000(3.1)


CIGARETTES:

Statute:  12-430(8)

Special Notice: 2013(4); 2013(5)

Informational Publication: 2015(12), 2017(25)2018(5)


CLEAN ALTERNATIVE FUEL:

Statute: 12-412(67), 12-412(68), 12-412(69)

Special Notice: 91(1); 93(7); 99(7); 2001(9); 2002(8), 2002(8.1)


CLEARANCE CERTIFICATE: (see SUCCESSOR LIABILITY)


CLOTHING/FABRIC/FOOTWEAR: (see also SAFETY APPAREL)

Statute: 12-407d (repealed effective 7/1/04), 12-407e; 12-408; 12-412(10); 12-412(47); 12-412(52); 12-412(97); 12-412(105); 12-412(119); 12-412b (repealed effective 7/1/11)

Regulation: 12-426-12 (repealed effective 4/6/00); 12-426-19; 12-426-30

Ruling: 89-50; 90-75; 2000-1

Special Notice: 91(1); 92(3), 92(3.1); 97(4); 2000(3.1); 2000(8); 2001(6); 2003(3); 2003(9); 2003(10); 2004(5); 2006(10); 2011(9); 2013(5); 2014(3); 2015(5)

Policy Statement: 2001(6)

Informational Publication: 2001(27); 2006(13); 2011(17); 2012(12); 2015(22)

Announcement: 2012(8)

Bulletin: 25, 32 


COGENERATION SYSTEMS:

Statute: 12-408b; 12-412(3); 12-412(39) (repealed by PA 91-3, 118, 166 (June))

Regulation: 12-426-28a (repealed)

Ruling: 89-56; 90-2

Declaratory Ruling: 90-2; 91-1

Special Notice: 91(1)


COINS, RARE OR ANTIQUE:

Statute: 12-412(45) 


COMMERCIAL FISHING:

Statute: 12-412(18); 12-412(40)

Regulation: 12-426-11b (repealed)

Special Notice: 2000(3), 2000(3.1); 2003(10)

Policy Statement: 93(1), 93(1.1), 93(1.2), 93(1.3), 93(1.4), 93(1.5), 93(1.6); 2000(3)

Informational Publication: 2000(25); 2001(11); 2003(13); 2004(10); 2005(8); 2007(13); 2009(14)

Bulletin:15


COMMERCIAL PRINTERS: (see PRINTERS/PRINTED MATERIALS/PUBLISHERS)


COMMERCIAL PROCESSORS: (see PHOTOPROCESSING)


COMMERCIAL TRUCK EXEMPTION: (see also MOTOR BUS EXEMPTION)

Statute: 12-412(70), 12-412(82); 12-412j

Ruling: 93-14; 95-8; 97-4

Special Notice: 91(1); 95(5)

Announcement: 95(9)

Certificate: CERT-105 (Commercial Motor Vehicle Purchased Within Connecticut to be Used Exclusively in the Carriage of Freight in Interstate Commerce)


COMMISSIONS: (see SALES AGENT SERVICES)


COMMON CARRIER: (see MAIL ORDER SALES; SHIPPING AND HANDLING CHARGES)


COMMUNITY ANTENNA TELEVISION SERVICES: (see also BROADCASTING)

Statute: 12-407(a)(2)(L); 12-407(a)(27); 12-407(a)(39); 12-412(3); 12-412(112)

Ruling: 90-51, 90-59; 91-25; 95-6; 2005-4

Special Notice: 2000(3), 2000(3.1); 2001(9); 2003(15); 2007(8)

Policy Statement: 98(6); 2001(8)


COMPONENT PARTS: (see also MANUFACTURING; AGRICULTURAL PRODUCTION)

Statute: 12-408(1)(A); 12-412(4); 12-412(34); 12-412(43); 12-412(73); 12-412d (repealed 5/18/98); 12-412i

Ruling: 89-25, 89-216; 90-62

Special Notice: 93(1), 93(1.1); 98(8)

Informational Publication: 2009(13)

Bulletin: 30 


COMPUTER AND DATA PROCESSING SERVICES: (see also INTERNET ACCESS SERVICES; OUTSOURCING)

Legislation: § 319 - 322

Statute: 12-407(a)(37)(A); 12-407(a)(36); 12-408(1); 12-412(74)

Regulation: 12-426-27

Ruling: 89-26; 90-35; 91-11, 91-19; 93-1, 93-6, 93-8, 93-11, 93-15; 94-2, 94-15; 95-1, 95-2, 95-9; 96-1, 96-7, 96-8; 97-5; 98-1; 98-4; 2002-5; 2012-22015-5; 2017-6

Special Notice: 95(5); 96(3); 97(4); 98(8); 2003(3), 2000(3.1); 2001(9); 2003(10); 2015(5); 2019(8)

Policy Statement: 98(2); 98(3); 2003(2), 2003(3); 2004(2); 2004(3); 2006(8)

Informational Publication: 2007(9); 2011(24); 2012(25); 2014(20); 2015(19); 2016(21); 2017(22)

TSSN: 41

Bulletin: 3

Announcement: 94(10), 94(10.1), 94(10.2)


COMPUTER EQUIPMENT:

Statute: 12-412(64); 12-412(74) ; 12-413b

Regulation: 12-412(34)-1

Ruling: 89-93, 89-265

Special Notice: 95(5); 2000(3), 2000(3.1); 2001(9)

Policy Statement: 98(3); 2003(3); 2004(3); 2006(8)

Informational Publication: 2009(13)


COMPUTER SOFTWARE:

Legislation: PA 19-117, §§ 319 - 322

Statute: 12-407(a)(37)(A); 12-407(a)(35); 12-407(a)(36)

Regulation: 12-426-27

Ruling: 89-26, 89-93, 89-158, 89-163; 93-1; 94-3; 95-2

Special Notice: 2000(3), 2000(3.1)2019(8)

Policy Statement: 98(2); 98(3); 2001(12); 2003(2); 2003(3); 2004(2); 2004(3); 2006(8)

Informational Publication: 2009(13)

Bulletin: 3 


CONDOMINIUM ASSOCIATIONS: (see also UTILITY EXEMPTION (RESIDENTIAL))

Statute: 12-407(a)(37)(I); 12-407(2)(i)(BB) (repealed effective 7/1/01)

Regulation: 12-426-26 (repealed); 12-407(2)(i)(I)-1

Ruling: 89-54, 89-281; 90-13, 90-82

Special Notice: 92(23)

Informational Publication: 2004(29); 2006(35)2018(2)

LSN: 91

Bulletin: 38

Certificate: CERT-103 (Residential Condominium Association Certificate)


CONNECTICUT INNOVATIONS, INC.(f.k.a. CONNECTICUT DEVELOPMENT AUTHORITY) / CONNECTICUT NEXT:

Statute: 12-412(1); 32-11a, 32-11b, 32-11c, 32-11d, 32-11e; 32-23h; 32-39f, 32-39g, 32-39h32-46

Special Notice: 2012(5)

Informational Publication: 2004(29); 2006(35)2018(2)

Certificate: CERT-134 (Sales and Use Tax Exemption for Purchases by Qualifying Governmental Agencies)


CONNECTICUT/NEW YORK RECIPROCAL TAX PROGRAM:

Special Notice: 95(1); 97(1); 97(7); 98(1); 99(1); 99(11), 99(11.1)

TSSN: 9, 10

Informational Publication: 99(21); 99(21.1); 2000(26); 2003(28); 2006(11)


CONSIGNEE SERVICES: (see SALES AGENT SERVICES)


CONSTRUCTION MACHINERY: (see also RENTAL SURCHARGE (M))

Statute: 12-430a

Regulation: 12-426-18

Bulletin: 28

Announcement: 2000(8)


CONSTRUCTION MANAGEMENT SERVICES:

Statute: 12-407(a)(37)(I)

Regulation: 12-426-26 (repealed); 12-407(2)(i)(I)-1

Ruling: 89-60; 90-18; 92-8

Informational Publication: 2004(29); 2006(35)2018(2)


CONSTRUCTION MATERIALS: (see also ENERGY EFFICIENT ITEMS)

Statute: 12-408(2)(C); 12-412(117); 12-412(118); 12-412k (repealed eff. 1/1/16); 12-426(3)(B)

Regulation: 12-426-18; 12-407(2)(i)(I)-1

Ruling: 89-7, 89-20, 89-38, 89-92, 89-114, 89-123

Special Notice: 99(7); 99(13), 99(13.1); 2000(1); 2005(13), 2005(13.1), 2005(13.2); 2006(1), 2006(1.1); 2006(7); 2007(4); 2007(7); 2007(8)

Informational Publication: 95(1), 95(1.1); 99(19); 2001(13); 2003(12); 2004(29); 2006(35); 2017(21)2018(2); 2018(4)

Announcement: 2009(6) 

Certificate: Contractor's Exempt Purchase Certificate (Reg. 18) (replaced by CERT-141); Form REG-20 (Application for a Materialman to Remit Sales Tax Under the "Pay When Paid" Method); CERT-141, Contractor’s Exempt Purchase Certificate


CONSULTING SERVICES, BUSINESS:

Statute: 12-407(a)(37)(J)

Regulation: 12-426-27; 12-407(2)(i)(J)-1

Ruling: 89-15, 89-27, 89-58, 89-65, 89-82, 89-134, 89-151, 89-234, 89-244; 89-28190-22, 90-32, 90-56, 90-76; 93-5; 97-1; 2001-2

Policy Statement: 92(2), 92(2.1); 92(6); 98(3) ; 2000(4); 2003(3); 2004(3); 2006(8)


CONSULTING SERVICES, ENVIRONMENTAL:

Statute: 12-407(a)(37)(I), 12-407(a)(37)(J)

Ruling: 89-61, 89-110, 89-133, 89-160, 89-161, 89-203, 89-206, 89-224, 89-242; 90-24; 92-14; 94-5

Special Notice: 95(17)

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35)2018(2)


CONSULTING SERVICES, FINANCIAL:

Statute: 12-407(a)(37)(J)

Regulation: 12-426-27; 12-407(2)(i)(J)-1

Ruling: 90-22; 91-1

Policy Statement: 92(9)


CONSULTING SERVICES, LEGAL:

Statute: 12-407(a)(37)(J)

Regulation: 12-426-27 12-407(2)(i)(J)-1

Ruling: 89-4, 89-101, 89-129, 89-162, 89-172, 89-220, 89-234, 89-244; 90-15; 91-1


CONSULTING SERVICES, PSYCHOLOGICAL:

Statute: 12-407(a)(37)(J)

Regulation: 12-426-27; 12-407(2)(i)(J)-1

 Ruling: 89-15; 91-8


CONSULTING SERVICES, REAL ESTATE: (see also CONSULTING SERVICES, ENVIRONMENTAL)

Statute: 12-407(a)(37)(I), 12-407(a)(37)(J)

Regulation: 12-426-27; 12-407(2)(i)(I)-1; 12-407(2)(i)(J)-1

Ruling: 89-27, 89-134, 89-161, 89-223, 89-246; 90-33; 92-8, 92-14

Informational Publication: 2004(29); 2006(35)2018(2)


CONTAINERS: (see also PACKING AND CRATING; TANKS, STORAGE)

Statute: 12-412(14)

Ruling: 89-17; 93-9

Special Notice: 92(13), 92(13.1)

Policy Statement: 94(1)

Informational Publication: 99(18); 2009(13)


CONTAMINANTS: (see HAZARDOUS WASTE/OTHER CONTAMINANTS)


CONTRACTOR BONDS:

Legislation: PA 14-187, §54 (not codified)

Statute: 12-430(7)

Regulation: 12-430(7)-1 (repealed eff. 6/11/14)

Special Notice: 2000(3), 2000(3.1); 2001(9); 2003(10); 2003(20); 2005(4); 2005(12); 2011(17); 2012(2)

Informational Publication: 99(19); 2004(29); 2006(35)2018(2)

Certificate: Form AU-70 (Guarantee Bond - retired); Form AU-72 (Cash Bond - retired); AU-764 (Deposit by a Person Doing Business With a Nonresident Contractor - retired); Form AU-766 (Guarantee Bond - retired); Form AU-960 (Nonresident Contractor Request for Verified Contractor Status); Form AU-961 (Verification Bond); Form AU-964 (Surety Bond and Release); Form AU-967 (Request for Certificate of Compliance)


CONTRACTORS (EXEMPT PURCHASES):

Statute: 12-412(1); 12-412(2); 12-412(8); 12-412(29)

Regulation: 12-426-18

Ruling: 89-6, 89-20, 89-92, 89-274; 93-22; 94-1; 95-11

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35)2018(2)

Announcement: 95(5); 2000(8); 2006(7); 2009(6)

Certificate: Contractor's Exempt Purchase Certificate (Reg. 18) (replaced by CERT-141); CERT-141, Contractor’s Exempt Purchase Certificate


CONTRACTORS (IN GENERAL): (see also CONTRACTOR BONDS; REAL PROPERTY, SERVICES TO headings; RENOVATIONS; MOBILE MANUFACTURED HOMES/MODULAR HOMES; INSTALLATION (REAL PROPERTY); INSTALLATION (TANGIBLE PERSONAL PROPERTY))

Statute: 12-407(a)(37)(I), 12-407(a)(37)(V)

Regulation: 12-426-18; 12-407(2)(i)(I)-1

Ruling: 89-113, 89-114, 89-123, 89-145, 89-213, 89-255; 90-5; 2005-1

Special Notice: 92(23)

Policy Statement: 90(2); 94(7)

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35)2018(2)

Announcement: 95(5); 2000(8)

TSSN: 43

Certificate: CERT-102 (Certified Rehabilitation Certificate for Certified Historic Structures), CERT-103 (Residential Condominium Association Certificate), CERT-104 (New Construction Certificate)


CONVERSION EQUIPMENT: (see CLEAN ALTERNATIVE FUEL)


COOPERATIVE DIRECT MAIL ADVERTISING: (see also ADVERTISING SERVICES)

Statute: 12-407(a)(37)(U)

Ruling: 89-103, 90-30; 92-2

Declaratory Ruling: 2004-1

Special Notice: 91(1), 2003(6); 2003(10)

Policy Statement: 95(5)

TSSN: 30


CORE CHARGES: (see TRADE-INS)


CORE COMPONENTS: (see also TRADE-INS)

Statute: 12-412j

Special Notice: 95(5); 96(3); 98(8)


COSMETIC MEDICAL PROCEDURES:

Statute: 12-407(a)(37)(LL))

Special Notice: 2011(9)


COUPONS: (see also DISCOUNTS; CASH EQUIVALENTS)

Statute: 12-407(a)(8), 12-407(a)(9)

Special Notice: 98(8)

Policy Statement: 98(1); 98(1.1); 2007(5)

Informational Publication: 99(21); 99(21.1); 2000(26); 2003(28); 2005(24); 2006(11); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18); 2015(12), 2017(25)2018(5)

Announcement: 2008(6)

Bulletin: 24 


COURIER SERVICES: (see TRUCKING AND HAULING)


CRANE AND RIGGING SERVICES:

Regulation: 12-426-25

Ruling: 90-77, 90-78, 90-79


CREDIT FOR ACCUMULATED CREDITS:

Statute: 12-217aaa, 12-217bbb, 12-217zz

Special Notice: 2017(10)


CREDIT FOR SALES AND USE TAXES: (see also UNCOLLECTIBLE ACCOUNTS)

Statute: 12-425; 12-430(5)

Regulation: 12-426-16a(g)

Special Notice: 95(1)

Informational Publication: 2001(15); 2002(25); 2003(31); 2015(21); 2016(19)2019(3)

TSSN: 39 


CREDIT INFORMATION AND REPORTING SERVICES:

Statute: 12-407(a)(37)(B)

Regulation: 12-426-27

Ruling: 94-7


CREDIT UNIONS:

Statute: 12-412(2); 12-412(121)

Special Notice: 2014(3); 2016(6)

Ruling: 89-150


CUSTOM ORDERS: (see also LAYAWAYS)

Special Notice: 2003(3); 2003(9); 2004(5); 2006(10)

Informational Publication: 2012(12); 2015(12), 2017(25)2018(5)


Back to Alphabetical Index


D


DATA PROCESSING SERVICES: (see COMPUTER AND DATA PROCESSING SERVICES)


DEFENSE CONTRACTORS: (see GOVERNMENTAL EXEMPTION (CONTRACTORS))


DELIVERY: (see SHIPPING AND HANDLING CHARGES)


DEPOSITS: (see also BATTERY DEPOSIT; BOTTLE DEPOSIT)

Statute: 12-407(a)(8); 12-407(a)(9)

Special Notice: 98(8); 2003(3)


DIAPERS:

Statute:12-412(53); 12-412(123)

Special Notice:2016(6); 2018(5); 2018(5.1)


DIETITIANS:

Regulation: 12-407(2)(i)(J)-1

Ruling: 90-56; 93-5


DIGITAL GOODS:

Legislation: PA 19-117, § § 319 - 322

Statute: 12-407(a)(13), 12-407(a)(37)(A), 12-407(a)(43); 12-410(5)

Special Notice: 2019(8)


DIPLOMATS: (see GOVERNMENTAL EXEMPTION (GENERAL) )


DIRECT PAYMENT PERMIT: (see also MANAGED COMPLIANCE/MANAGED AUDIT)

Statute: 12-409a; 12-413b

Special Notice: 99(7); 2000(3), 2000(3.1); 2001(9); 2003(20); 2005(12)

Informational Publication: 2000(9); 2000(9.1); 2000(10); 2001(7); 2001(8); 2004(7); 2004(11); 2004(29); 2006(35)2018(2)

Certificate: Form AU-620 (Direct Payment Permit Application); Form AU-630 (Managed Compliance Agreement Application); CERT-133 (Contractor's Exempt Purchase Certificate for a Renovation Contract with a Direct Payment Permit Holder)


DISABLED, EQUIPMENT AND SERVICES: (see also MEDICAL EQUIPMENT)

Statute: 12-412(19); 12-412(38); 12-412(80); 12-412(85); 12-412(87); 12-431

Informational Publication: 2007(10)

Certificate: CERT-121 (Exemption for Landscaping and Horticulture Services, Window Cleaning Services and Maintenance Services Rendered to Recipients of Total Disability Benefits)


DISCOUNTS: (see also COUPONS; CASH EQUIVALENTS)

Statute: 12-407(a)(8), 12-407(a)(9)

Ruling: 89-39

Policy Statement: 96(2); 98(1); 98(1.1); 2007(5)

Informational Publication: 2002(24); 2003(32); 2004(23); 2005(24); 2006(18); 2007(24); 2008(24); 2009(22); 2010(26); 2011(18)

Bulletin: 42


DROP SHIPMENT:

Statute: 12-407(a)(3)

Ruling: 90-16, 2003-2

Policy Statement: 2013(3)


DRY CLEANING AND LAUNDRY SERVICES: (see also DRY CLEANING ASSESSMENT (M) )

Legislation: PA 19-117, § 325

Statute: 12-407(a)(37)(PP)

Regulation: 12-426-2

Policy Statement: 2019(4)

Ruling: 89-18, 89-40, 89-83, 89-131


Back to Alphabetical Index


E


ELECTRICAL/ELECTRONIC REPAIR SERVICES: (see also REPAIR SERVICES TO TANGIBLE PERSONAL PROPERTY; RADIO OR TELEVISION REPAIR SERVICES; CALIBRATION SERVICES EXEMPTION)

Statute: 12-407(a)(37)(Q)

Regulation: 12-407(2)(i)(Q)-1

Ruling: 2017-1

Announcement: 2000(8)


ELECTRICITY: (see ELECTRICITY GENERATION; UTILITY EXEMPTION headings)


ELECTRICITY GENERATION: (see also ENERGY EFFICIENT ITEMS)

Statute: 12-407(a)(13); 12-412(3); 12-412(18); 12-412i

Ruling: 89-56; 90-2; 2000-5; 2001-3; 2004-2


ELEEMOSYNARY ORGANIZATIONS: (see EXEMPT ORGANIZATIONS; EXEMPT/NONPROFIT ORGANIZATIONS, SALES BY)


EMPLOYEE LEASING: (see LEASED EMPLOYEES)


EMPLOYMENT AGENCIES: (see also PERSONNEL AGENCIES)

Statute: 12-407(a)(37)(C)

Regulation: 12-426-27

Ruling: 89-195, 89-205, 89-247, 89-253; 94-17; 2015-2

Policy Statement: 93(3), 93(3.1); 93(3.2); 2007(7)

Bulletin: 16


ENERGY EFFICIENT ITEMS:

Statute: 12-412(67), 12-412(68), 12-412(69), 12-412(110); 12-412(115); 12-412(117); 12-412(118); 12-412k(repealed eff. 1/1/16)

Special Notice: 2005(13), 2005(13.1), 2005(13.2); 2006(1), 2006(1.1); 2006(7); 2007(2), 2007(2.1); 2007(3); 2007(4); 2007(7); 2007(8); 2010(2); 2010(6); 2010(9); 2010(9.1); 2015(11)

Informational Publication: 2007(30), 2007(30.1); 2008(14), 2008(14.1); 2009(27) 

Certificate: CERT-140, Solar Heating Systems, Solar Electricity Generating Systems, and Ice Storage Cooling Systems; CERT-142, Items Used Directly in the Renewable Energy and Clean Energy Technology Industries


ENGINEERING, FORENSIC:

Statute: 12-412(11)

Regulation: 12-407(2)(i)(J)-1; 12-407(2)(i)(I)-1

Ruling: 89-101, 89-139, 89-154, 89-172, 89-187


ENGINEERING, REAL ESTATE: (see also ARCHITECTURAL, BUILDING ENGINEERING AND BUILDING PLANNING OR DESIGN SERVICES)

Statute: 12-407(2)(i)(F) (repealed by PA 91-3, 103 (June)); 12-407(a)(37)(I)

Regulation: 12-407(2)(i)(I)-1

Ruling: 89-60, 89-104, 89-133, 89-137, 89-160, 89-161, 89-164, 89-166, 89-167, 89-170, 89-184, 89-187, 89-188, 89-191, 89-197, 89-203, 89-206, 89-214, 89-224, 89-242, 89-246, 89-258, 89-271, 89-276, 89-277, 89-280; 90-24, 90-25, 90-44


ENGINEERING, SCIENTIFIC:

Statute: 12-412(11)

Ruling: 89-74, 89-165, 89-176, 89-177, 89-188, 89-191, 89-198, 89-276


ENGRAVING:

Statute: 12-407(a)(2)(C)

Ruling: 89-140, 89-222


ENTERPRISE ZONE: (see also INSURANCE AND FINANCIAL SERVICES EXPORT ZONE)

Statute: 12-412(43) ; 32-70g

Certificate: Form AU-738 (Refund Application); CERT-118 (Sale of Replacement Parts for Machinery to a Business Entity Located in an Enterprise Zone)


ENTERTAINMENT: (see AMUSEMENT AND RECREATION SERVICES; PERSONNEL AGENCIES)


EQUIPMENT: (see MACHINERY (MANUFACTURING))MANUFACTURING RECOVERY ACT; CONSTRUCTION MACHINERY)


EXCAVATING: (see also REAL PROPERTY, SERVICES TO headings; LANDSCAPING AND HORTICULTURE SERVICES)

Statute: 12-407(a)(37)(I), 12-407(a)(37)(V)

Regulation: 12-426-26 (repealed); 12-407(2)(i)(I)-1

Ruling: 89-108, 89-113, 89-148, 89-208; 90-23

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)


EXCHANGES: (see RETURNED MERCHANDISE)


EXEMPT ORGANIZATIONS: (see also GOVERNMENTAL EXEMPTION (GENERAL); HOSPITALS AND HEALTH CARE CENTERS; NURSING AND REST HOMES; EXEMPT/NONPROFIT ORGANIZATIONS, SALES BY)

Statute: 12-412(8), 12-412(35) ; 12-413(4); 32-538

Regulation: 12-426-15 (repealed)

Ruling: 89-228, 89-250, 89-278; 90-64; 92-5; 2002-4

Special Notice: 92(22); 95(5); 95(10); 96(3); 98(11)

Policy Statement: 91(2); 96(7); 99(1); 2002(2); 2003(4); 2006(3); 2019(5)

Informational Publication: 2002(11)

LSN: 91-1

TSSN: 38, 42 

Announcement: 95(10); 2006(7); 2019(10)

Bulletin: 34

Certificate: Charitable and Religious Organization Exemption Certificate (Reg. 15); Bulletin 34A (Application for Approval of Sales Tax Exemption for Meals and Lodging); Reg.18 (Application for Recognition of Exemption From Sales and Use Taxes); CERT-112 (Certificate for Exempt Qualifying Purchase of Meals and Lodging By an Exempt Organization or Qualifying Governmental Agency); CERT-119 (Certificate for Purchase of Tangible Personal Property and Services By Exempt Organizations); CERT-122 (Certificate for Refund of Sales Tax Paid on Exempt Purchases of Meals and Lodging By an Exempt Organization or Qualifying Governmental Agency); CERT-123 (Blanket Certificate for Exempt Qualifying Purchases of Meals or Lodging By an Exempt Organization or Qualifying Governmental Agency)


EXEMPT ORGANIZATIONS, SALES BY:(see also EXEMPT ORGANIZATIONS)

Statute: 12-412(5), 12-412(9), 12-412(24), 12-412(26), 12-412(56), 12-412(94), 12-412(98)

Ruling: 89-192, 89-261; 90-21

Declaratory Ruling: 92-1

Special Notice: 95(5); 96(3); 97(4); 98(11); 2003(1)

Policy Statements: 99(1); 2002(2); 2002(3); 2019(5)

Informational Publication: 2002(11)

Announcement: 2019(10)

TSSN: 31, 38

Certificate: CERT-136, Purchases of Items by Eleemosynary Organizations and Schools that will be Resold Tax-Exempt for $20 or Less


EXPERT WITNESS: (see CONSULTING SERVICES headings)


EXPORT ZONE: (see INSURANCE AND FINANCIAL SERVICES EXPORT ZONE)


EXTERMINATING SERVICES:

Statute:12-407(a)(37)(Z)

Regulation: 12-407(2)(i)(Z)-1

TSSN: 20

Ruling: 89-32, 89-182


Back to Alphabetical Index


F


FABRICATION EXEMPTIONS:

Statute:12-412(18); 12-412(81) ; 12-412i

Regulation: 12-426-11b (repealed); 12-412(18)-1

Ruling: 89-69; 92-11

Special Notice: 92(13), 92(13.1); 93(1), 93(1.1)

Policy Statement: 94(7)

Informational Publication: 95(14); 99(18); 2009(13)


FABRICATION LABOR:

Statute:12-407(a)(2)(C), 12-407(a)(2)(G); 12-408(1)(D)

Ruling: 93-18

Special Notice: 2000(2); 2001(6); 2003(3); 2003(9); 2004(5); 2006(10)

Policy Statement: 94(7); 2005(3)

Informational Publication: 2006(12); 2018(20)

Bulletin: 3


FARMER TAX EXEMPTION PERMIT: (see AGRICULTURAL PRODUCTION)


FEDERAL EXEMPTION: (see GOVERNMENTAL EXEMPTION headings)


FEMININE HYGIENE PRODUCTS:

Statute: 12-412(122)

Special Notice: 2016(6); 2018(5); 2018(5.1)


FILING: (see RETURNS, FILING)


FILMS: (see VIDEO PRODUCTION)


FIREARM SAFETY DEVICES:

Statute: 12-412(101)

Special Notice: 99(7)


FISHING: (see COMMERCIAL FISHING)


FLIGHT INSTRUCTION/CHARTERING SERVICES: (see also AIRCRAFT)

Statute: 12-407(a)(37)(L); 12-410(4); 12-411(12)

Ruling: 89-236

Policy Statement: 94(8), 94(8.1) 


FLORISTS:

Regulation: 12-426-4


FOOD AND BEVERAGES: (see also MEALS)

Legislation: PA 19-117, §§ 323 - 324

Statute: 12-412(9), 12-412(13), 12-412(27), 12-412(57), 12-412(96); 12-412e (repealed eff. 5/4/09)

Regulation: 12-426-29

Ruling: 89-30, 89-130, 89-171, 89-179, 89-251, 89-261, 89-266; 90-7; 2002-4; 2015-4; 2016-2; 2016-3

Special Notice: 95(5); 96(3); 97(3); 97(4); 2000(3), 2000(3.1); 2003(1)

Policy Statement: 95(3); 99(1); 2001(5); 2002(2); 2017(7); 2019(5)

Announcement:  2019(10)

Bulletin: 17, 31, 36 


FOOD SUPPLEMENTS: (see NONPRESCRIPTION MEDICINE)


FOOTWEAR: (see CLOTHING/FABRIC/FOOTWEAR)


FREIGHT CHARGES: (see SHIPPING AND HANDLING CHARGES)


FUEL: (see also UTILITY EXEMPTION headings; HEATING FUEL; MANUFACTURING; MANUFACTURING RECOVERY ACT; AIRCRAFT MANUFACTURING, REPAIR AND OVERHAUL; MOTOR VEHICLES; VESSELS; CLEAN ALTERNATIVE FUEL; PETROLEUM PRODUCTS GROSS EARNINGS TAX (M) )

Statute: 12-412(15); 12-412(16); 12-412(18); 12-412(37); 12-412(59); 12-412(67); 12-412(68); 12-412(69); 12-412(75); 12-412(79); 12-412(89); 12-412(107)

Special Notice: 99(7); 2000(3), 2000(3.1); 2002(8), 2002(8.1)

Informational Publication: 2009(13)


FUEL CELL MANUFACTURING:

Statute: 12-412(113)

Special Notice: 2001(9)


FULFILLMENT SERVICES:

Statute: 12-407(a)(15)(C); 12-407c

Ruling: 2003-2

Special Notice: 2000(3), 2000(3.1); 2018(5); 2018(5.1)

Policy Statement: 94(1)


FUNERAL ESTABLISHMENTS:

Statute: 12-412(55)

Regulation: 12-426-5a

Special Notice: 2000(3), 2000(3.1); 2001(9)


FURNITURE REUPHOLSTERING AND REPAIR SERVICES:

Statute: 12-407(a)(37)(P)

Regulation: 12-407(2)(i)(P)-1

Ruling: 89-117

Announcement: 2000(8)

TSSN: 20


Back to Alphabetical Index


G


GAS: (see UTILITY EXEMPTION headings; MOTOR VEHICLES; CLEAN ALTERNATIVE FUEL; MOTOR VEHICLE FUELS TAX (M); PETROLEUM PRODUCTS GROSS EARNINGS TAX (M) )


GIFT CERTIFICATES: (see CASH EQUIVALENTS)


GIFT SHOP SALES:

Statute: 12-412(5), 12-412(56)

Special Notice: 93(7); 2003(1); 2004(3)

Informational Publication: 2002(11)


GIFTS:(see also PROMOTIONAL ITEMS)

Statute: 12-413(4)

Ruling: 2002-3


GOLF COURSES: (see AMUSEMENT AND RECREATION SERVICES; DUES TAX (M))


GOVERNMENTAL EXEMPTION (CONTRACTORS): (see also CONTRACTORS (IN GENERAL); INDIANS)

Statute: 12-411b; 12-412(1); 12-412(2) ; 12-432c

Regulation: 12-426-15 (repealed effective 4/6/00); 12-426-18

Ruling: 89-6, 89-20, 89-92, 89-100, 89-156, 89-173, 89-274, 89-280; 90-29; 93-22

Special Notice: 95(5); 96(3); 2003(10); 2006(7)

Informational Publication: 2004(29); 2006(35)2018(2)

Announcement: 2006(7); 2009(6)

Certificate: Governmental Agency Exemption Certificate; Bulletin 34A (Application for Approval of Sales Tax Exemption for Meals and/or Lodging); Contractor's Exempt Purchase Certificate (Regulation 18) (replaced by CERT-141); CERT-134 (Sales and Use Tax Exemption for Purchases by Qualifying Governmental Agencies); CERT-141, Contractor’s Exempt Purchase Certificate 


GOVERNMENTAL EXEMPTION (GENERAL): (see also EXEMPT/NONPROFIT ORGANIZATIONS, SALES BY; RESOURCE RECOVERY FACILITIES)

Statute: 12-411b; 12-412(1); 12-412(2), 12-412(84); 12-413(4)

Regulation: 12-426-15 (repealed)

Ruling: 89-2, 89-30, 89-105, 89-150, 89-156, 89-244, 89-254; 90-55; 92-13

Special Notice: 95(5); 96(11); 97(4); 2003(10); 2010(6)

Policy Statement: 93(2); 95(2); 96(7); 98(4); 2000(1.1); 2002(3); 2002(5); 2003(4); 2006(3); 2006(4); 2007(6); 2009(2); 2010(7); 2011(4); 2015(1), 2015(1.1); 2019(1)

TSSN: 25, 42

Bulletin: 34 

Certificate: Governmental Agency Exemption Certificate; Bulletin 34A (Application for Approval of Sales Tax Exemption for Meals and/or Lodging); CERT-112 (Certificate for Exempt Qualifying Purchase of Meals and Lodging By an Exempt Organization or Qualifying Governmental Agency); CERT-122 (Certificate for Refund of Sales Tax Paid on Exempt Purchases of Meals and Lodging By an Exempt Organization or Qualifying Governmental Agency); CERT-123 (Blanket Certificate for Exempt Qualifying Purchases of Meals or Lodging By an Exempt Organization or Qualifying Governmental Agency); CERT-134 (Sales and Use Tax Exemption for Purchases by Qualifying Governmental Agencies) 


GRAPHIC DESIGN: (see also ADVERTISING SERVICES)

Statute: 12-407(a)(37)(U)

Ruling: 89-103; 95-7

Policy Statement: 95(5)

TSSN: 30


GROSS RECEIPTS/SALES PRICE:

Statute: 12-407(a)(8), 12-407(a)(9), 12-407(a)(31), 12-407(a)(32), 12-407(a)(33)

Regulation: 12-426-21

Ruling: 89-39, 89-94; 89-168; 90-38, 90-39, 90-70

Special Notice: 93(2); 97(4)

Policy Statement: 98(1); 98(1.1); 2007(4); 2007(5)

Informational Publication: 2015(12); 2017(25); 2018(5)

TSSN: 39, 40

Bulletin: 24, 42 


Back to Alphabetical Index


H


HAZARDOUS WASTE/OTHER CONTAMINANTS: (see also CONSULTING SERVICES (ENVIRONMENTAL); WASTE TREATMENT FACILITIES; HAZARDOUS WASTE ASSESSMENT (M) )

Statute: 12-407(a)(37)(I); 22a-115(1)

Regulation: 12-407(2)(i)(I)-1

Ruling: 89-61, 89-161, 89-203, 89-224, 89-230, 89-239, 89-240, 89-243; 90-24, 90-33, 90-47; 91-5; 92-14, 92-15; 94-5

Special Notice: 95(17); 2011(9)

Informational Publication: 2004(29); 2006(35)2018(2) 


HEALTH AND ATHLETIC CLUB SERVICES: (see also AMUSEMENT AND RECREATION SERVICES; DUES TAX (M))

Statute: 12-407(2)(i)(R) (repealed by PA 94-4, 14 (May)); 12-407(a)(37)(FF)

Ruling: 89-86, 89-109, 89-252, 89-267, 89-268, 89-269; 90-4, 90-6, 90-14

Special Notice: 91(5); 92(22); 2003(7); 2003(7.1); 2006(7); 2007(1); 2011(9)

Policy Statement: 2001(11); 2017(7)

Announcement: 95(3)

LSN: 90

TSSN: 20

Bulletin: 23 


HEALTH CARE CENTERS: (see HOSPITALS AND HEALTH CARE CENTERS)


HEARING AIDS: (see MEDICAL EQUIPMENT)


HEATING FUEL: (see also UTILITY EXEMPTION headings; PETROLEUM PRODUCTS GROSS EARNINGS TAX (M))

Statute: 12-412(3); 12-412(16); 12-412h

Ruling: 89-169, 89-235, 89-238, 2014-1

Policy Statement: 94(3.2)

Bulletin: 33 

Certificate: CERT-115, Exempt Purchases of Gas, Electricity and Heating Fuel 


HELMETS: (see SAFETY APPAREL)


HORTICULTURE SERVICES: (see LANDSCAPING AND HORTICULTURE SERVICES)


HOSPITALS AND HEALTH CARE CENTERS:

Statute: 12-202a; 12-407(a)(37)(EE); 12-407(a)(28), 12-407(a)(29); 12-408(1)(F); 12-411(1)(F); 12-412(5), 12-412(9)

Special Notice: 95(2); 99(7); 99(10); 2001(9); 2002(8), 2002(8.1); 2003(10); 2004(3); 2014(3); 2015(5)

Policy Statement: 99(1); 99(6); 2002(2); 2019(5)

Ruling: 2012-1

Informational Publication: 2002(11)

Announcement: 2019(10)

Certificate: CERT-113 (Purchases of Tangible Personal Property and Services by a Nonprofit Charitable Hospital, Nonprofit Nursing Home, Nonprofit Rest Home, or Nonprofit Residential Care Home) 


HOTEL/MOTEL: (see ROOM OCCUPANCY TAX)


HOUSEKEEPING SERVICES: (see JANITORIAL SERVICES)


HOUSING AUTHORITY: (see LOW AND MODERATE INCOME HOUSING)


HUMAN RESOURCE MANAGEMENT SERVICES: (see BUSINESS ANALYSIS, MANAGEMENT, MANAGEMENT CONSULTING AND PUBLIC RELATIONS SERVICES)


Back to Alphabetical Index


I


INDIANS:

Statute: 12-412(2)

Ruling: 95-11; 2002-3

Special Notice: 2001(9)

Informational Publication: 2004(27); 2004(29); 2006(35)2018(2)

Certificate: CERT-127 (Exempt Purchases by an Enrolled Member or by the Tribal Gov't of the Mashantucket Pequot Tribe or Mohegan Tribe); CERT-128 (Exempt Purchases by Contractors In Connection With Construction Projects on the Mashantucket Pequot or Mohegan Reservations)


INGREDIENT: (see COMPONENT PARTS; MANUFACTURING; MANUFACTURING RECOVERY ACT)


INSPECTION SERVICES:

Statute: 12-407(2)(i)(F) (repealed by PA 91-3, 103 (June))

Regulation: 12-407(2)(i)(I)-1

Ruling: 89-35, 89-52, 89-60, 89-64, 89-66, 89-174, 89-187, 89-218


INSTALLATION (REAL PROPERTY):

Statute: 12-407(a)(37)(I)

Regulation: 12-407(2)(i)(I)-1; 12-426-18

Ruling: 89-9, 89-21, 89-71, 89-95, 89-113, 89-114, 89-142, 89-194, 89-204, 89-264; 90-8, 90-12, 90-13, 90-78, 90-79; 91-6; 93-7; 96-3; 2019-1

Policy Statement: 94(7)

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35)2018(2)

Announcement: 95(5) 


INSTALLATION (TANGIBLE PERSONAL PROPERTY):

Statute: 12-407(a)(8), 12-407(a)(9)

Regulation: 12-426-18

Ruling: 89-26, 89-45, 89-71, 89-95, 89-237, 89-257; 90-8, 90-13, 90-51, 90-78, 90-79; 91-6; 93-7; 96-3

Policy Statement: 94(7); 98(3); 2003(3); 2004(3); 2006(8)

Informational Publication: 2006(35)2018(2)


INSURANCE:

Statute: 12-412(11)

Regulation: 12-407(2)(i)(J)-1

Ruling: 94-10 


INSURANCE AND FINANCIAL SERVICES EXPORT ZONE: (see also INSURANCE AND FINANCIAL SERVICES EXPORT ZONE (C))

Statute: 32-537; 32-538

Special Notice: 96(17)


INTANGIBLE PERSONAL PROPERTY: (see also LICENSING AGREEMENT; NAMING RIGHTS)

Ruling: 89-91; 90-48; 91-4; 92-4, 92-13, 93-1

Policy Statement: 92(13); 95(5); 98(1); 98(1.1); 2007(5)

Bulletin: 24 


INTERCOMPANY TRANSACTIONS: (see AFFILIATES, SERVICES BY)


INTEREST AND PENALTIES:

Statute: 12-3a; 12-30; 12-30a; 12-33a; 12-39; 12-39h; 12-39o; 12-409(h); 12-414; 12-414a; 12-415; 12-416; 12-419; 12-419a; 12-426; 12-426a; 12-428; 12-428a

Regulation:12-2-11; 12-3a-1

Special Notice: 95(5); 2013(5)

Informational Publication: 2013(15); 2014(15); 2015(12); 2015(21); 2016(19); 2017(15); 2017(25); 2018(5); 2019(3)

TSSN: 03 


INTERIOR DESIGN SERVICES:

PA 19-117, § 325, 326

Statute: 12-407(2)(i)(F) (repealed by PA 91-3, 103 (June)); 12-407(A)(37)(QQ); 12-412(124)

Regulation: 12-426-27

Bulletin: 37, 37a, 37b


INTERNET ACCESS SERVICES:

Statute: 12-407(a)(37)(A); 12-408(1); 12-411(1); 12-412(112)

Regulation: 12-426-27

Ruling: 93-8, 93-15, 96-1, 96-7 

Special Notice: 97(4); 2000(3), 2000(3.1); 2001(9)

Policy Statement: 98(2); 98(3); 98(6); 2001(8); 2003(2), 2003(3); 2004(2); 2004(3); 2006(8) 


INVESTIGATION SERVICES: (see PRIVATE INVESTIGATION SERVICES)


INVESTMENT ADVISORY/BANKING SERVICES:

Statute: 12-407(a)(37)(J)

Regulation: 12-407(2)(i)(J)-1(f)

Ruling: 92-7

Policy Statement: 92(9)


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J


JANITORIAL SERVICES: (see also MAINTENANCE SERVICES TO REAL PROPERTY)

Statute: 12-407(a)(37)(Y)

Regulation: 12-407(2)(i)(Y)-1; 12-426-26 (repealed)

Ruling: 89-67, 89-195; 90-37; 92-15

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35)2018(2)

Announcement: 95(5); 2000(8)

LSN: 93

TSSN: 20


JEWELRY:

Statute: 12-408(1)(H)

Special Notice: 2011(9)


L


LANDSCAPING AND HORTICULTURE SERVICES:

Statute: 12-407(a)(37)(V)12-410(2)12-412(85)

Regulation: 12-426-18; 12-426-26 (repealed); 12-407(2)(i)(I)-112-407(2)(i)(V)-1

Ruling: 89-78, 89-10589-108, 89-110, 89-113, 89-122, 89-123, 89-173, 89-185, 89-208, 89-212, 89-232, 89-273; 90-12, 90-20, 90-23

Informational Publication: 99(19); 2004(29); 2006(35)2018(2)

TSSN: 20; 43

Announcement: 2000(8)

Certificate: CERT-121 (Exemption for Services Rendered to Recipients of Total Disability Benefits)


LAND SURVEYING SERVICES:

Statute: 12-407(2)(i)(S) (repealed by PA 92-17, 18 (May))

Ruling: 89-80, 89-88, 89-16089-16789-184, 89-186, 89-27189-28090-20

Special Notice: 92(13), 92(13.1)

TSSN: 20

Announcement: 94(3) 


LAUNDROMATS: (see DRY CLEANING


LAYAWAYS: (see also CUSTOM ORDERS)

Special Notice: 2003(3)2003(9)2004(5)2006(10)

Informational Publication: 2012(12); 2015(12); 2015(22); 2017(25)2018(5) 


LEASED EMPLOYEES: (see also PERSONNEL AGENCIESPAYROLL EXPENSE EXCLUSION)

Statute: 12-407(a)(8), 12-407(a)(9), 12-407(a)(31), 12-407(a)(32), 12-407(a)(33)

Ruling: 90-58; 93-2194-18

Policy Statement: 93(3); 93(3.1); 93(3.2); 2007(7) 


LEASING AND RENTAL: (see also MOTOR VEHICLE RENTALSALE AND LEASEBACK; RENTAL SURCHARGE (M))

Statute: 12-407(a)(2)(J)

Regulation: 12-426-25

Ruling: 89-93, 89-94, 89-111, 89-250, 89-275; 90-28, 90-60, 90-70, 90-77; 93-8; 94-13; 95-3; 2010-12017-6

Declaratory Ruling: 2000-1

Special Notice: 91(1)


LIABILITY FOR COLLECTION OF TAX:

Statute: 12-407c12-40812-411(2)12-414a

Special Notice: 2000(3), 2000(3.1)


LICENSING AGREEMENT: (see also INTANGIBLE PROPERTY)

Ruling: 89-149; 93-1 


LIMITED LIABILITY COMPANIES:

Statute: 12-407(a)(1)12-412(62)

Special Notice: 99(3)

Informational Publication: 2000(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)


LIMOUSINE or LIVERY SERVICES: (see TRANSPORTATION OF PERSONS


LOBBYING SERVICES:

Statute: 12-407(a)(37)(R)

Regulation: 12-407(2)(i)(R)-1

Ruling: 89-55, 89-132, 89-223, 89-245; 90-76

Announcement: 2000(8)

TSSN: 20 


LOCATION OF TRANSACTION: (see also SERVICES, WHERE RENDEREDBUY CONNECTICUT)

Statute: 12-407(a)(6)12-408(1)12-411

Regulation: 12-426-22

Ruling: 89-62

Special Notice: 92(19)

Informational Publication: 99(18); 99(21); 99(21.1); 2000(24); 2000(26); 2001(26); 2002(26)2003(26); 2003(28); 2006(11)2009(13); 2015(12); 2017(25); 2018(5)

Announcement: 2013(9)


LOCKSMITH SERVICES:

Statute: 12-407(a)(37)(T)

Regulation: 12-407(2)(i)(T)-1

Informational Publication: 95(1), 95(1.1); 99(19); 2003(26); 2003(28); 2004(29); 2006(11); 2006(35); 2018(2); 2018(5)

TSSN: 20 


LODGING: (see ROOM OCCUPANCY TAXEXEMPT ORGANIZATIONSGOVERNMENTAL EXEMPTION (GENERAL)


LOW AND MODERATE INCOME HOUSING:

Statute: 12-214(a)(2)(E)12-412(29); 12-412(100)

Ruling: 94-1

Special Notice: 97(4)99(7)

Policy Statement: 96(6), 96(6.1); 2002(6)

Informational Publication: 2004(29); 2006(35)2018(2)

Certificate: REG-17 (Application for Recognition of Exemption); REG-19 (Application for a Facility Approval Letter); CERT-126 (Certificate for Exempt Purchases of Tangible Personal Property for Low and Moderate Income Housing Facilities)


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M


MACHINERY (MANUFACTURING): (see also AIRCRAFT MANUFACTURING, REPAIR AND OVERHAULCOMPONENT PARTSPRINTERS/PRINTED MATERIAL/PUBLISHERSCALIBRATION SERVICES EXEMPTION)

Statute: 12-412(34), 12-412(73); 12-412d (repealed 5/18/98); 12-412i12-412l; 12-408(1)(A) (repealed 1/1/99)

Regulation: 12-426-11b (repealed); 12-412(34)-1

Ruling: 89-51, 89-216, 89-265; 90-49; 91-6, 91-7; 92-16; 93-20; 94-3, 94-8

Special Notice: 93(1), 93(1.1); 98(8); 2009(6)

Informational Publication: 95(14); 99(18); 2009(13)

Announcement: 94(4)2006(7)

Bulletin: 30

Certificate: Certificate of Exemption for Purchases of Machinery, Materials, Tools and Fuel (Reg. 11b); Certificate for Purchases of Repair or Replacement Parts Used in Production Machinery at the Reduced Rate of 5 1/2%; Refund Application: Repair & Replacement Parts for Production Machinery (Form AU-739); CERT-101, Machinery, Component Parts and Replacement and Repair Parts of Machinery Used Directly in a Manufacturing Process; CERT-109, Partial Exemption of Machinery, Equipment, or Repair and Replacement Parts; CERT-111, Machinery, Equipment, Materials, Tools and Fuel Used by an Aircraft Manufacturer Operating an Aircraft Manufacturing Facility; CERT-118Sale of Replacement Parts for Machinery to a Business Entity Located in an Enterprise Zone


MAGAZINES:

Statute: 12-412(6) (repealed by PA 03-2); 12-412(114)

Ruling: 94-19

Special Notice: 96(3); 98(13); 2003(5); 2003(5.1); 2003(10)

Policy Statement: 2006(6)


MAIL ORDER SALES: (see also MARKETPLACE FACILITATOR / SELLER; REFERRER)

Statute: 12-407(a)(12)12-432a12-432b

Special Notice: 92(19); 2018(5); 2018(5.1)

Announcement: 2013(9)

LSN: 88


MAILING SERVICE:

Regulation: 12-426-20

Ruling: 90-9, 90-10; 92-2


MAINTENANCE SERVICES TO REAL PROPERTY: (see also JANITORIAL SERVICES)

Statute: 12-407(a)(37)(X) ; 12-412(85)

Regulation: 12-426-26 (repealed); 12-407(2)(i)(X)-1

Ruling: 89-34, 89-67, 89-112, 89-194

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35)2018(2)

LSN: 93

TSSN: 20

Announcement: 95(5); 2000(8)


MAINTENANCE SERVICES TO TANGIBLE PERSONAL PROPERTY: (see also REPAIR SERVICES TO TANGIBLE PERSONAL PROPERTYMAINTENANCE, REPAIR AND WARRANTY CONTRACTSCALIBRATION SERVICES EXEMPTION)

Statute: 12-407(a)(37)(CC)12-412(105)

Regulation: 12-407(2)(i)(DD)-1

Ruling: 89-22, 89-40, 89-93, 89-95, 89-127, 89-141, 89-270; 90-11, 90-60; 91-13; 94-4, 94-5

Special Notice: 99(7); 2000(2)

Policy Statement: 98(3); 2003(3); 2004(3); 2005(3); 2006(8)

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(12); 2006(35)2018(2)2018(20)

Announcement: 95(5); 2000(8)

LSN: 96


MAINTENANCE, REPAIR AND WARRANTY CONTRACTS:

Statute: 12-407(a)(37)(CC), 12-407(a)(12)(K), 12-407(a)(15)(K)

Regulation: 12-407(2)(i)(DD)-1

Ruling: 89-22, 89-93, 89-97, 89-127, 89-146, 89-152

Special Notice: 98(8); 2000(2)

Policy Statement: 94(2); 96(10); 98(3); 2003(3); 2004(3); 2005(3); 2006(8)

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(12)2006(35)2018(2)2018(20)

Announcement: 95(5)

LSN: 92


MANAGED AUDIT/MANAGED COMPLIANCE: (see also DIRECT PAYMENT PERMIT)

Statute: 12-420a12-420b12-420c

Special Notice: 99(7)

Informational Publication: 2000(9.1); 2000(10); 2001(7); 2001(8); 2004(11)

Certificate: Form AU-630 (Managed Compliance Agreement Application); Form AU-586 (Managed Audit Agreement); Form AU-587 (Managed Audit Application) 


MANAGEMENT SERVICES: (see also BUSINESS ANALYSIS, MANAGEMENT, MANAGEMENT CONSULTING AND PUBLIC RELATIONS SERVICESPAYROLL EXPENSE EXCLUSIONREAL PROPERTY, SERVICES TO headings)

Statute: 12-407(a)(37)(I), 12-407(a)(37)(J)

Regulation: 12-426-26 (repealed); 12-426-2712-407(2)(i)(J)-1; 12-407(2)(i)(J)-1

Ruling: 89-54, 89-154, 89-209, 89-281; 92-7, 92-8; 98-4; 2002-42017-3

Special Notice: 93(2)

Policy Statement: 92(6)

Informational Publication: 2004(29); 2006(35)2018(2)

Bulletin: 38


MANICURE AND PEDICURE SERVICES: (see also SPA SERVICES)

Statute: 12-407(a)(37)(MM)

Special Notice: 2011(9) 


MANUFACTURING: (see also MANUFACTURING RECOVERY ACTMACHINERY (MANUFACTURING)AIRCRAFT MANUFACTURING, REPAIR AND OVERHAULFUEL CELL MANUFACTURINGCALIBRATION SERVICES EXEMPTION)

Statute: 12-412(18), 12-412(34)12-412l

Regulation: 12-426-11b (repealed); 12-412(18)-1; 12-412(34)-1

Ruling: 89-3, 89-7, 89-213, 89-222; 90-34, 90-65, 90-72; 92-11, 92-16; 94-4, 94-8; 2005-1

Special Notice: 2009(6)

Policy Statement: 94(7)2001(12)

Informational Publication: 95(14); 99(18); 2009(13); 2014(21); 2018(5)

Announcement: 94(4); 94(7)

Certificate: Certificate of Exemption for Purchases of Machinery, Materials, Tools and Fuel (Reg. 11b)(obs.); CERT-100 (Materials, Tools and Fuel Certificate), CERT-101 (Machinery and Component parts of Machinery Used Directly in a Manufacturing Process)


MANUFACTURING RECOVERY ACT OF 1992: (see also MANUFACTURING)

Statute: 12-412i12-412l

Ruling: 94-3; 2000-5; 2004-2

Special Notice: 93(1)93(1.1)2009(6)

Policy Statement: 94(7)

Informational Publication: 95(14); 99(18); 2009(13); 2014(21); 2018(5)

Certificate: CERT-108 (Certificate of Partial Exemption, Tools and Fuel), CERT-109 (Certificate of Partial Exemption - Machinery and Equipment)


MARKETING SERVICES:

Statute: 12-407(a)(37)(J)12-412(58)

Regulation: 12-426-2712-407(2)(i)(J)-1

Ruling: 89-65, 89-82, 89-180; 91-17; 94-9

Special Notice: 99(7)2006(7)


MARKETPLACE FACILITATOR / SELLER:

Statute: 12-407(a)(12), 12-407(a)(15)

Special Notice: 2018(5)2018(5.1)

Office of Commissioner Guidance:  OCG-8

Certificate:  DRS-055


MATERIALMEN: (see CONSTRUCTION MATERIALS


MATERIALS: (see PRODUCTION MATERIALSMANUFACTURINGMANUFACTURING RECOVERY ACTCONSTRUCTION MATERIALSAIRCRAFT MANUFACTURING, REPAIR AND OVERHAUL


MEALS: (see also FOOD AND BEVERAGESVENDING MACHINES)

Legislation: PA 19-117, § 323 - 324

Statute: 12-407(a)(2)(E)12-412(9), 12-412(13), 12-412(27), 12-412(46)

Regulation: 12-426-29

Ruling: 89-30, 89-13089-17189-17989-26190-7, 90-63; 92-52002-42016-22018-1

Special Notice: 97(3); 98(8); 2000(3), 2000(3.1)2003(1)

Policy Statement: 92(15), 92(15.1); 95(3)96(7)98(4)99(1); 2001(5); 2001(13); 2002(2); 2003(1); 2003(4)2006(3)2006(4); 2010(7); 2017(7); 2019(5)

Informational Publication: 2002(11)

Announcement: 95(10); 2019(10)

LSN: 85

TSSN: 3844

Bulletin: 17, 31, 34, 36

Certificate: Bulletin 34A (Application for Approval of Sales Tax Exemption for Meals and/or Lodging); CERT-112 (Exempt Qualifying Purchase of Meals and Lodging By an Exempt Organization or Qualifying Governmental Agency); CERT-122 (Refund of Sales Tax Paid on Exempt Purchases of Meals and Lodging By an Exempt Organization or Qualifying Governmental Agency); CERT-123 (Blanket Certificate for Exempt Qualifying Purchases of Meals or Lodging By an Exempt Organization or Qualifying Governmental Agency)


MEDIA ADVERTISING: (see also ADVERTISING SERVICESCOOPERATIVE DIRECT MAIL ADVERTISING)

Statute: 12-407(a)(37)(U)

Ruling: 89-103, 89-106, 89-111, 89-115, 89-128, 89-259; 90-30; 91-18; 92-1; 93-8; 94-22; 95-7

Declaratory Ruling: 2004-1

Special Notice: 2003(6); 2003(10)

TSSN: 2030


MEDICAL EQUIPMENT: (see also DISABLED, EQUIPMENT AND SERVICESOXYGENHOSPITALS AND HEALTH CARE CENTERSPROSTHESISBENEFITS UNDER TITLE XVIII OR XIX OF S.S.A. OR CHAMPUS)

Statute: 12-412(4), 12-412(19), 12-412(53), 12-412(54), 12-412(80)12-431

Regulation: 12-426-13, 12-426-14

Ruling: 89-221; 91-12; 2015-3; 2016-4; 2017-5; 2017-7

Special Notice: 92(13)92(13.1)95(5)97(4)99(7); 2000(3), 2000(3.1)2011(9)

Policy Statement: 92(11), 92(11.1), 92(11.2); 2001(9)

Informational Publication: 99(2.1); 2007(10)

Announcement: 2012(8)

Bulletin: 27 & Addendum

Certificate: CERT-113 (Purchases of Tangible Personal Property and Services by a Nonprofit Charitable Hospital, Nonprofit Nursing Home, Nonprofit Rest Home, or Nonprofit Residential Care Home)


MEMBERSHIPS: (see also DUES TAX (M))

Ruling: 92-4

Special Notice: 91(5) 


MILITARY: (see ARMED FORCESGOVERNMENTAL EXEMPTION headings) 


MISCELLANEOUS PERSONAL SERVICES:

Legislation: PA 19-117, § 325

Statute: 12-407(a)(37)(BB)

Ruling: 95-4

Special Notice: 91(4); 95(5)96(3)97(4)2001(2)

Policy Statement: 2017(7)


MOBILE MANUFACTURED HOMES/MODULAR HOMES:

Statute: 12-411(1)12-412c

Special Notice: 93(7)

Policy Statement: 90-2


MOORING SERVICES: (see BOAT MOORING AND STORAGE SERVICES


MORTGAGE SERVICES: (see BUSINESS ANALYSIS, MANAGEMENT, MANAGEMENT CONSULTING AND PUBLIC RELATIONS SERVICES; PROFESSIONAL SERVICES


MOTOR BUS EXEMPTION: (see also COMMERCIAL TRUCK EXEMPTION)

Statute: 12-412(82), 12-412(83)

Special Notice: 94(2); 95(5)

Announcement: 95(9)

Certificate: CERT-114 (Commercial Motor Vehicle or Motor Bus Purchased Within Connecticut to be Used in Interstate Commerce as an Interstate Motor Bus)


MOTOR VEHICLE PARKING SERVICES:

Legislation: PA 19-117, § 325

Statute: 12-407(a)(37)(N)

Regulation: 12-407(2)(i)(N)-1

Ruling: 89-138, 89-175

Special Notice: 91(1), 91(13); 92(13)92(13.1)93(7)95(5)96(3)97(4)2001(9)2011(9); 2015(5); 2016(6)

Announcement: 94(3); 2000(8)

LSN: 94


MOTOR VEHICLE RENTAL: (see also MOTOR VEHICLES; TOURISM ACCOUNT SURCHARGE (M); RENTAL SURCHARGE (M) )

Statute: 12-408(1)(B), 12-408(1)(G)12-411(1)(B)12-412(49), 12-412(60), 12-412(67)12-412g12-430(3), 12-430(4), 12-430(6)12-43112-665

Regulation: 12-426-16a12-426-2512-431(b)-1

Ruling: 89-29, 89-48, 89-27894-13

Special Notice: 91(1), 91(9), 91(14); 92(13)92(13.1)93(7)95(5); 97(9); 98(8); 2011(9); 2011(10)2015(5)

Policy Statement: 96(10); 98(5)

TSSN: 40

Bulletin: 21

Certificate: Affidavits SUT-16a-1, SUT-16a-4


MOTOR VEHICLE REPAIR SERVICES:

Statute: 12-407(a)(37)(M)

Regulation: 12-426-3 (repealed); 12-407(2)(i)(M)-1

Ruling: 89-29, 89-45, 89-178; 90-27, 90-60; 93-18

Special Notice: 91(9); 2001(9)

Policy Statement: 92(8), 92(8.1); 94(2)

LSN: 95

TSSN: 2036 


MOTOR VEHICLE STORAGE SERVICES: (see also STORAGE)

Statute: 12-407(a)(37)(GG)

Special Notice: 2011(9); 2011(10) 


MOTOR VEHICLE TOWING AND ROAD SERVICES:

Statute: 12-407(a)(37)(II)

Special Notice: 2011(9); 2011(10)

Ruling: 2017-4 


MOTOR VEHICLE WASHING SERVICES: (see CAR WASH SERVICES)


MOTOR VEHICLES: (see also ARMED FORCESENERGY EFFICIENT ITEMSMOTOR VEHICLE RENTALMOTOR VEHICLE REPAIR SERVICESCOMMERCIAL TRUCK EXEMPTIONMOTOR BUS EXEMPTION)

Legislation: SA 05-6

Statute: 12-408(1)(C)12-411(1)(C)12-412(15) ; 12-412(25) (repealed by PA 95-359, §18), 12-412(36), 12-412(60), 12-412(67), 12-412(68), 12-412(80), 12-412(110), 12-412(115)12-412g12-430(3), 12-430(4), 12-430(6)12-43113b-61b14-52a

Regulation: 12-426-16a12-426-1712-431(b)-1

Ruling: 89-45, 89-278; 90-38; 94-11; 2002-3

Special Notice: 91(1), 91(14); 92(13)92(13.1)93(7)95(5)97(4); 99(5); 99(7); 2000(3); 2000(3.1); 2002(8), 2002(8.1)2006(7); 2007(8)2010(2)2011(9); 2011(10)

Policy Statement: 98(5); 2001(4)

Informational Publication: 2004(27); 2007(30), 2007(30.1); 2008(14), 2008(14.1); 2009(27); 2015(21); 2016(19)2019(3)

TSSN: 40

Bulletin: 21

Certificate: Affidavits SUT-16a-1, SUT-16a-4 (Reg. 16a); CERT-106 (Claim for Refund of Use Tax Paid on Motor Vehicle Purchased From Other Than A Motor Vehicle Dealer); CERT-125 (Exemption for Motor Vehicle Purchased Within Connecticut But Not Registered In This State By a Purchaser Who Does Not Reside In This State); CERT-135 (Reduced Sales and Use Tax Rate for Motor Vehicles Purchased by Nonresident Military Personnel and Their Spouses)


MOVING COMPANIES: (see also STORAGE)

Ruling: 89-17, 89-257; 90-81 


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N


NAMING RIGHTS: (see also STADIUM)

Statute: 12-407(a)(2)(N) 


NEWSPAPERS: (see also PRINTERS/PRINTED MATERIAL/PUBLISHERS)

Statute: 12-408(2)(D); 12-412(6) (repealed by PA 03-2); 12-412(114)

Special Notice: 91(1); 98(8); 98(13); 2003(5); 2003(5.1); 2003(10)

Policy Statement: 2006(6)


NEXUS: (see also SERVICES, WHERE RENDEREDFULFILLMENT SERVICES)

Legislation: PA 19-117, §§ 327, 328

Statute: 12-407(a)(12), 12-407(a)(15)

Regulation: 12-426-22

Ruling: 89-62, 89-98; 90-16; 93-1, 93-8, 93-13, 93-15

Special Notice: 92(19); 99(3); 2000(3), 2000(3.1); 2005(4); 2011(9); 2018(5); 2018(5.1)

Policy Statement: 98(2), 2003(2); 2004(2)

Informational Publication: 2006(11); 2015(12); 2017(25); 2018(5)

Announcement: 2013(9)


NONPRESCRIPTION MEDICINE: (see also PRESCRIPTION MEDICINEMEDICAL EQUIPMENTBENEFITS UNDER TITLE XVIII OR XIX OF S.S.A. OR CHAMPUS)

Statute: 12-412(48); 12-412(111); 12-412(120)

Ruling: 2016-2; 2016-3

Special Notice: 99(7); 99(12); 2000(3), 2000(3.1); 2001(3); 2001(9); 2011(9); 2014(3); 2015(1)

Policy Statement: 92(11), 92(11.1), 92(11.2); 2001(9)

Informational Publication: 2007(10)

Bulletin: 27 & Addendum


NONPROFIT HOUSING ORGANIZATIONS: (see LOW AND MODERATE INCOME HOUSING


NONPROFIT ORGANIZATIONS: (see EXEMPT ORGANIZATIONS


NONPROFIT ORGANIZATIONS, SALES BY: (see EXEMPT/NONPROFIT ORGANIZATIONS, SALES BY


NONRESIDENT CONTRACTORS: (see CONTRACTOR BONDS


NURSING AND REST HOMES: (see also NURSING HOME USER FEE (M))

Statute: 12-412(5), 12-412(56)

Ruling: 90-64

Special Notice: 94(1); 2003(1)

Policy Statement: 99(1)2002(2); 2019(5)

Informational Publication: 2002(11)

Announcement: 2019(1)

Certificate: Application for Recognition of Exemption from Sales and Use Taxes (REG-16); CERT-113 (Purchase of Tangible Personal Property and Services by a Nonprofit Nursing Home, Nonprofit Rest Home or Nonprofit Home for the Aged) 


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O


OCCASIONAL SALES: (see CASUAL AND OCCASIONAL SALE


OPERATION EQUITY: (see REVENUE SHARING


OPTICAL LENS FABRICATION: (see FABRICATION (EXEMPTIONS)) 


OUT-OF-STATE: (see NEXUSSERVICES, WHERE RENDERED


OUTSOURCING:

Statute: 12-412(74)

Ruling: 95-9; 96-8; 98-1; 98-4

Special Notice: 95(5) 


OXYGEN: (see MEDICAL EQUIPMENT)

Statute: 12-412(19)

Regulation: 12-426-14

Special Notice: 95(5)97(4) 


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P


PACKING AND CRATING: (see also CONTAINERS; TRUCKING AND HAULING)

Statute: 12-407(a)(37)(HH)

Ruling: 89-17; 90-81

Special Notice: 2011(9)

Policy Statement: 94(1)

Informational Publication: 99(18); 2009(13) 


PAINTING AND LETTERING:

Statute: 12-407(a)(37)(E), 12-407(a)(2)(C), 12-407(a)(2)(G)

Regulation: 12-426-27(b)(6)

Informational Publication: 99(19); 2004(29); 2006(35)2018(2) 


PARTS: (see COMPONENT PARTSCORE COMPONENTS


PATIENT CARE SERVICES: (see HOSPITALS AND HEALTH CARE CENTERS


PATROL SERVICES: (see PROTECTION, PATROL WORK, WATCHMAN AND ARMORED CAR SERVICES


PAYROLL EXPENSE EXCLUSION: (see also LEASED EMPLOYEESPERSONNEL AGENCIES)

Statute: 12-407(a)(8), 12-407(a)(9), 12-407(a)(31), 12-407(a)(32), 12-407(a)(33), 12-407(a)(38)

Special Notice: 93(2); 2000(3), 2000(3.1); 2003(8); 2007(8)

Policy Statement: 93(3), 93(3.1), 93(3.2); 2007(4); 2007(7)


PENALTIES: (see INTEREST AND PENALTIES


PERMITS: (see SELLER'S PERMIT


PERSONNEL AGENCIES: (see also EMPLOYMENT AGENCIESPAYROLL EXPENSE EXCLUSIONLEASED EMPLOYEESTRAINING SERVICES)

Statute: 12-407(a)(37)(C); 12-407(a)(8), 12-407(a)(9), 12-407(a)(31), 12-407(a)(32), 12-407(a)(33) ; 12-412(36); 12-412(58)

Regulation: 12-426-27

Ruling: 89-135, 89-195, 89-205, 89-247, 89-253; 90-58; 93-21; 94-18; 97-1; 97-5; 2018-2

Special Notice: 96(3); 97(4); 99(7); 2000(3), 2000(3.1)2006(7)

Policy Statement: 93(3), 93(3.1), 93(3.2); 98(3); 2003(3); 2004(3); 2006(8); 2007(7)

Bulletin: 16


PERSONNEL TRAINING SERVICES: (see TRAINING SERVICES)


PET GROOMING, BOARDING AND OBEDIENCE SERVICES:

Statute: 12-407(a)(37)(KK)

Special Notice: 2011(9) 


PHARMACEUTICAL PRODUCTS: (see PRESCRIPTION MEDICINE


PHOTOCOPYING:

Statute: 12-407(a)(2)(C), 12-407(a)(2)(G)12-412(71), 12-412(72)

Ruling: 89-99, 89-225; 91-22; 2012-2

Policy Statement: 90(3); 95(4); 2001(7)


PHOTOGRAPHY/PHOTOGRAPHIC STUDIO SERVICES:

Statute: 12-407(a)(2)(C), 12-407(a)(2)(G); 12-407(a)(37)(F)

Regulation: 12-407(2)(i)(F)-1

Ruling: 89-13

Special Notice: 91(1)

Announcement: 2000(8)


PHOTOPROCESSING:

Statute: 12-412(88)

Special Notice: 96(3)


PIPED-IN MUSIC SERVICES:

Statute: 12-407(a)(37)(K)

Regulation: 12-426-27 


POOLS: (see SWIMMING POOL CLEANING AND MAINTENANCE SERVICES/INSTALLATION


POSTAGE: (see SHIPPING AND HANDLING CHARGES


PREFABRICATED BUILDINGS: (see MOBILE MANUFACTURED HOMES/MODULAR HOMES


PREPAID TELEPHONE CALLING SERVICE:

Statute: 12-407(a)(2)(O); 12-407(a)(26)(B); 12-407(a)(34)28-30a28-30b28-30e28-30f

Ruling: 95-10

Special Notice: 2000(3), 2000(3.1); 2012(5); 2012(7); 2013(2); 2014(3); 2015(3); 2016(4); 2017(3); 2018(3); 2019(1)

Informational Publication: 2015(12); 2017(25); 2018(5)

Form: OP-153 


PRESCRIPTION MEDICINE: (see also NONPRESCRIPTION MEDICINE)

Statute: 12-412(4); 12-412(87)

Regulation: 12-426-13

Ruling: 90-64

Policy Statement: 92(11), 92(11.1), 92(11.2); 2001(9)

Informational Publication: 2007(10)


PRINTERS/PRINTED MATERIAL/PUBLISHERS: (see also PHOTOCOPYINGMAGAZINESNEWSPAPERS)

Statute: 12-407(a)(2)(C), 12-407(a)(2)(G); 12-407(a)(6); 12-407(a)(15)(B)12-412(31); 12-412(71); 12-412(72)

Regulation: 12-426-20

Ruling: 89-99, 89-118, 89-211, 89-225; 90-54, 90-73; 92-2; 94-19

Special Notice: 91(1); 96(3)97(4)

Policy Statement: 90(3), 90(4); 95(4); 2001(7)

Certificate: Printed Material Certificate (Reg. 20); CERT-120 (Machinery, Equipment, Tools, Materials, and Supplies Used In the Production of Printed Material or In Prepress Production)


PRIVATE INVESTIGATION SERVICES: (see also PROTECTION, PATROL WORK, WATCHMAN AND ARMORED CAR SERVICES)

Statute: 12-407(a)(37)(D)

Regulation: 12-426-27

Ruling: 94-7, 94-10

Special Notice: 97(4)


PROCESSING: (see also MANUFACTURINGFABRICATION (EXEMPTIONS)MANUFACTURING RECOVERY ACT)

Statute: 12-412(18)12-412i

Regulation: 12-426-11b (repealed); 12-412(18)-1

Ruling: 89-222; 90-72; 94-8; 2000-5; 2004-2

Special Notice: 93(1)93(1.1)

Informational Publication: 95(14); 99(18)2009(13)

Certificate: CERT-108 (Partial Exemption, Tools and Fuel), CERT-109 (Partial Exemption Machinery and Equipment)


PRODUCTION MATERIALS:

Statute: 12-412(18), 12-412(81)12-412i12-412l

Regulation: 12-426-11b (repealed); 12-412(18)-1

Ruling: 89-7; 90-73

Special Notice: 93(1)93(1.1)2009(6)

Informational Publication: 95(14); 99(18)2009(13)

Certificate: Certificate of Exemption for Purchases of Machinery, Materials, Tools & Fuel (Reg. 11b); CERT-100 (Materials, Tools and Fuel Certificate), CERT-108 (Partial Exemption Materials, Tools and Fuels)


PROFESSIONAL SERVICES:

Statute: 12-412(11)

Regulation: 12-407(2)(i)(J)-1(c)(3)

Ruling: 89-10, 89-74, 89-81, 89-84, 89-101, 89-129, 89-154, 89-172, 89-17689-17789-18889-19189-203, 89-262; 90-14; 91-22; 94-12, 94-21; 97-1; 2000-2; 2012-2

Bulletin: 41


PROMOTIONAL ITEMS:

Ruling: 89-8

Policy Statement: 96(5); 98(1); 98(1.1); 98(2); 2003(2); 2004(2); 2007(5)

TSSN: 38

Bulletin: 24


PROPANE GAS: (see HEATING FUEL; PETROLEUM PRODUCTS GROSS EARNINGS TAX (M)) 


PROSTHESIS: (see also MEDICAL EQUIPMENT)

Statute: 12-412(19)

Regulation: 12-426-14

Ruling: 90-53, 90-67; 92-12

Special Notice: 95(5)99(7)

Announcement: 94(5)


PROTECTION, PATROL WORK, WATCHMAN AND ARMORED CAR SERVICES: (see also PRIVATE INVESTIGATION SERVICES)

Statute: 12-407(a)(37)(D)

Regulation: 12-426-27

Special Notice: 95(5); 97(4)2004(3)

Informational Publication: 2004(29); 2006(35); 2018(2)


PUBLIC RELATIONS SERVICES:

Statute: 12-407(a)(37)(J), 12-407(a)(37)(U)

Regulation: 12-407(2)(i)(J)-1

Ruling: 89-65, 89-115, 89-135, 89-151; 90-76; 92-3; 94-9; 95-72001-2

TSSN: 30 


PUBLISHERS: (see PRINTERS/PRINTED MATERIAL/PUBLISHERS


Back to Alphabetical Index


R


RADIO OR TELEVISION REPAIR SERVICES: (see also REPAIR SERVICES TO TANGIBLE PERSONAL PROPERTYELECTRICAL/ELECTRONIC REPAIR SERVICES)

Statute: 12-407(a)(37)(O)

Regulation: 12-407(2)(i)(O)-1 


RAILROADS:

Statute: 12-412(103)16-344(b)

Special Notice: 99(7)


RATE OF TAX: (see also CREDIT FOR SALES AND USE TAXES)

Legislation: PA 19-117, §§ 323 - 324

Statute: 12-40812-41112-414(3) ; 12-432c

Regulation: 12-426-16a

Special Notice: 91(1); 2009(6); 2011(9); 2011(10); 2013(5); 2015(5); 2018(5)2018(5.1)

Policy Statement: 2003(3); 2004(3)2006(8)

Informational Publication: 99(21), 99(21.1); 2000(26); 2003(28); 2006(11); 2014(21); 2015(12); 2015(21); 2016(19); 2017(25); 2018(5) 2019(3)


REAL PROPERTY (INDUSTRIAL, COMMERCIAL AND INCOME-PRODUCING), GENERAL: (see also CONTRACTORS (IN GENERAL)CONTRACTOR BONDSCONSTRUCTION MACHINERYCONSTRUCTION MANAGEMENTCONSTRUCTION MATERIALSHAZARDOUS WASTE/OTHER CONTAMINANTSREFUSE REMOVAL SERVICES)

Statute: 12-407(a)(37)(I)

Regulation: 12-426-26 (repealed); 12-407(2)(i)(I)-1

Ruling: 89-34, 89-35, 89-38, 89-47, 89-52, 89-54, 89-60, 89-64, 89-78, 89-108, 89-114, 89-123, 89-137, 89-142, 89-146, 89-194, 89-208, 89-218, 89-24689-258, 89-264; 90-12, 90-13, 90-18, 90-19, 90-23, 90-82; 92-8; 93-7; 94-1; 96-3; 2017-1; 2017-3

Special Notice: 93(2)2011(9)

Policy Statement: 94(7)

TSSN: 20

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)

Announcement: 94(4); 95(5)


REAL PROPERTY (INDUSTRIAL, COMMERCIAL AND INCOME-PRODUCING), NEW CONSTRUCTION: (see also CONTRACTORS (IN GENERAL); CONTRACTOR BONDS; CONSTRUCTION MACHINERY; CONSTRUCTION MANAGEMENT; CONSTRUCTION MATERIALS; HAZARDOUS WASTE/OTHER CONTAMINANTS; REFUSE REMOVAL SERVICES)

Statute: 12-407(a)(37)(I)

Regulation: 12-426-26 (repealed); 12-407(2)(i)(I)-1

Ruling: 89-38, 89-47, 89-116, 89-148, 89-190, 89-194, 89-208, 89-260, 89-263; 90-31, 90-45, 90-57; 92-9; 93-10; 96-2; 2019-1

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)

Announcement: 94(4); 95(5)

LSN: 91

Certificate: CERT-104 (New Construction Certificate)


REAL PROPERTY (INDUSTRIAL, COMMERCIAL AND INCOME-PRODUCING), RENOVATION: (see also CONTRACTORS (IN GENERAL)CONTRACTOR BONDSCONSTRUCTION MACHINERYCONSTRUCTION MANAGEMENTCONSTRUCTION MATERIALSHAZARDOUS WASTE/OTHER CONTAMINANTSREFUSE REMOVAL SERVICES)

Statute: 12-407(a)(37)(I)

Regulation: 12-426-26 (repealed); 12-407(2)(i)(I)-1

Ruling: 89-9, 89-21, 89-47, 89-116, 89-148, 89-190, 89-263; 90-31, 90-45, 90-57; 92-8; 93-10; 94-1; 96-2, 96-3

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)

Announcement: 94(4); 95(5)

LSN: 91

Certificate: CERT-102 (Certified Rehabilitation Certificate for Certified Historic Structures); CERT-133 (Contractor’s Exempt Purchase Certificate for a Renovation Contract with a Direct Payment Permit Holder)


REAL PROPERTY (OTHER THAN INDUSTRIAL, COMMERCIAL AND INCOME-PRODUCING): (see REAL PROPERTY (RESIDENTIAL)


REAL PROPERTY (RESIDENTIAL): (see also CONTRACTORS (IN GENERAL)CONTRACTOR BONDSCONSTRUCTION MACHINERYCONSTRUCTION MANAGEMENTCONSTRUCTION MATERIALSREFUSE REMOVAL SERVICES)

Legislation: PA 14-187, §54 (not codified)

Statute: 12-407(2)(i)(BB) (repealed effective 7/1/01)

Regulation: 12-407(2)(i)(BB)-1 (repealed eff. 6/11/14)

Ruling: 89-34, 89-35, 89-47, 89-52, 89-54, 89-60, 89-64, 89-108, 89-114, 89-123, 89-137, 89-142, 89-146, 89-194, 89-20889-258, 89-264; 90-12, 90-13, 90-18, 90-23, 90-82; 2017-1

Special Notice: 92(23), 99(7)2001(9)

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(35); 2018(2)

Announcement: 95(5)

Certificate: CERT-103 (Residential Condominium Association Certificate); CERT-133 (Contractor’s Exempt Purchase Certificate for a Renovation Contract with a Direct Payment Permit Holder)


REBATE, SALES TAX:

Statute: 12-2g (repealed 10/1/02)

Special Notice: 99(7)

Informational Publication: 99(27)


REBATES:

Statute: 12-407(a)(8), 12-407(a)(9)

Policy Statement: 98(1); 98(1.1); 2007(5)

Bulletin: 24

Informational Publication: 99(21); 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)


RECIPROCAL TAX PROGRAM: (see CONNECTICUT/NEW YORK RECIPROCAL TAX PROGRAM


RECONDITIONERS OF PROPERTY: (see REPAIR SERVICES TO TANGIBLE PERSONAL PROPERTY


RECORDS OF RETAILERS:

Statute: 12-408(4)12-42612-426a12-428a

Regulation: 12-2-12; 12-426-23 (repealed 8/22/00)

Special Notice: 99(7); 2012(4); 2012(5)

Policy Statement: 2001(5)

Informational Publication: 99(21); 99(21.1); 2000(24); 2000(26); 2001(26); 2002(26); 2003(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)


RECREATION: (see AMUSEMENT AND RECREATION SERVICES)


REFERRER:

Legislation: PA 19-186, § 33

Statute: 12-407(a)(12), 12-407(a)(15)

Special Notice: 2018(5)2018(5.1)


REFUNDS: (see also "BUY CONNECTICUT"; RETURNED MERCHANDISE)

Statute: 12-15(d)12-39t12-39u12-407(a)(8), 12-407(a)(9)12-425

Ruling: 89-168

Special Notice: 97(4)

Policy Statement: 91(3); 98(5); 2001(14); 2003(4)2006(3)

TSSN: 3839 


REFUSE REMOVAL SERVICES:

Statute: 12-407(a)(37)(I)

Regulation: 12-426-26 (repealed); 12-407(2)(i)(I)-1

Ruling: 90-37; 92-13

Policy Statement: 94(6); 99(5)

Informational Publication: 2004(29); 2006(35)2018(2) 


REGIONAL PLANNING INCENTIVE ACCOUNT: (see also REVENUE SHARINGSPECIAL TRANSPORTATION FUND)

Statute: 12-40812-411 


REGISTRATION: (see RETAILER


RELIGIOUS ORGANIZATIONS: (see EXEMPT ORGANIZATIONS


RENEWABLE ENERGY:

Statute: 12-408b; 12-412(39) (repealed by PA 91-3, 166 (June))12-412(117)

Regulation: 12-426-28a (repealed)

Special Notice: 91(1); 2007(7); 2010(9); 2010(9.1)

Certificate: CERT-140, Solar Heating Systems, Solar Electricity Generating Systems, and Ice Storage Cooling Systems; CERT-142, Items Used Directly in the Renewable Energy and Clean Energy Technology Industries 


RENOVATIONS: (see REAL PROPERTY (INDUSTRIAL, COMMERCIAL AND INCOME-PRODUCING), RENOVATIONCONTRACTORS (IN GENERAL)


RENTAL: (see LEASING AND RENTAL) 


REPAIR SERVICES TO TANGIBLE PERSONAL PROPERTY: (see also MAINTENANCE SERVICES TO TANGIBLE PERSONAL PROPERTYMAINTENANCE, REPAIR AND WARRANTY CONTRACTSMOTOR VEHICLE REPAIR SERVICESFURNITURE REUPHOLSTERING AND REPAIRCALIBRATION SERVICES EXEMPTION)

Statute: 12-407(a)(37)(O), 12-407(a)(37)(Q), 12-407(a)(37)(CC)12-412(19); 12-412(105)

Regulation: 12-426-3 (repealed); 12-426-7 (repealed); 12-426-8 (repealed); 12-407(2)(i)(O)-112-407(2)(i)(P)-112-407(2)(i)(Q)-112-407(2)(i)(AA)-112-407(2)(i)(DD)-1

Ruling: 89-22, 89-40, 89-51, 89-68, 89-114, 89-131, 89-140, 89-142, 89-146, 89-193, 89-204, 89-233, 89-237, 89-264, 89-270; 90-11, 90-13, 90-60; 91-13; 94-4, 94-5; 98-12017-1

Special Notice: 95(5)96(3)2000(2)

Policy Statement: 98(3); 2003(3); 2004(3)2005(3)2006(8)

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29); 2006(12); 2006(35); 2018(2)2018(20)

Announcement: 95(5); 2000(8)

LSN: 96, 99

TSSN: 20


REPORTING METHOD:

Statute: 12-408(1)

Special Notice: 91(1)

Informational Publication: 99(21); 99(21.1); 2000(24); 2000(26); 2002(26); 2003(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5) 


RESALE OF SERVICES:

Legislation: PA 19-117, § 321

Statute: 12-410(4), 12-410(5)12-411(9), 12-411(14)

Regulation: 12-426-112-410(5)-112-411(14)-1

Ruling: 89-23, 89-29, 89-38, 89-53, 89-54, 89-59, 89-80, 89-102, 89-114, 89-180; 90-5, 90-29, 90-60; 91-16; 96-4; 98-1; 2017-4

Special Notice: 92(6); 2019(8)

Policy Statement: 92(13); 94(2)

Informational Publication: 93(4), 93(4.1), 93(4.2); 99(21); 99(21.1); 2000(14); 2000(26); 2002(26); 2003(26); 2003(28); 2006(11); 2006(35); 2009(15); 2014(21); 2015(12); 2017(25); 2018(2)2018(5)

Announcement: 2000(8)2005(11)

LSN: 90-5

TSSN: 41

Certificate: Resale Certificate (Reg. 1)  


RESALE OF TANGIBLE PERSONAL PROPERTY:

Legislation:PA 19-117, § 321

Statute: 12-41012-411

Regulation: 12-426-1

Ruling: 89-13, 89-99, 89-117, 89-128, 89-154, 89-178, 89-250, 89-255, 89-256, 89-275; 90-54, 90-73; 93-9; 2001-3; 2018-1

Declaratory Ruling: 2000-1

Special Notice: 2019(8)

Policy Statement: 94(1), 94(2); 96(5); 99(1); 2002(2); 2002(3)2019(5)

Informational Publication: 93(4), 93(4.1), 93(4.2); 99(21); 99(21.1); 2000(14); 2000(26); 2001(15); 2001(26); 2002(25); 2002(26); 2003(26);
2003(28); 2003(31); 2006(11); 2006(35); 2009(13); 2009(15); 2014(21); 2015(12); 2017(25); 2018(2)2018(5)

Announcement: 2005(11); 2019(10)

LSN: 99 

Certificate: Resale Certificate (Reg. 1); CERT-136, Purchases of Items by Eleemosynary Organizations and Schools that will be Resold Tax-Exempt for $20 or Less 


RESCISSION OF CONTRACT: (see RETURNED MERCHANDISE


RESEARCH AND DEVELOPMENT: (see also BIOTECHNOLOGY INDUSTRY)

Statute: 12-412i

Special Notice: 93(1.1)

Informational Publication: 95(14); 99(18)2009(13) 


RESOURCE RECOVERY FACILITIES:

Statute: 12-412(92), 12-412(95) ; 22a-260a

Special Notice: 97(4)98(6)

Certificate: CERT-131 (Exemption for Projects Of The CRRA and Solid Waste-To-Energy Facilities) 


RETAILER: (see also MARKETPLACE FACILITATORNEXUSREFERRERSELLER'S PERMIT)

Legislation: PA 19-117, §§ 327, 328, 330

Statute: 12-407(a)(3), 12-407(a)(8), 12-407(a)(12), 12-407(a)(15) ; 12-407c12-411b12-432c30-16(e)(3)30-18(b)30-18a(b)

Regulation: 12-426-1

Ruling: 89-98

Special Notice: 92(19); 98(3); 98(8); 99(3); 2003(5); 2003(5.1); 2003(10); 2005(6)2009(6); 2018(5)2018(5.1)

Policy Statement: 93(4); 98(2); 2003(2); 2004(2)2006(6); 2013(1)

Informational Publication: 92(1), 92(1.1), 92(1.2), 92(1.3), 92(1.4); 92(1.5); 99(21), 99(21.1); 2000(24); 2000(26); 2001(18); 2001(26);
2002(26); 2003(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)

Announcement: 2013(9)

TSSN: 23  


RETAINER FEES:

Ruling: 89-181 


RETURNED MERCHANDISE: (see also REFUNDS)

Statute: 12-407(a)(8), 12-407(a)(9)

Ruling: 2005-3

Special Notice: 2003(3)2003(9)2004(5)2006(10)

Informational Publication: 2006(13); 2011(17); 2012(12); 2015(12); 2015(22); 2017(25); 2018(5)  


RETURNS, FILING: (see also ELECTRONIC FUNDS TRANSFER (M))

Legislation: PA 13-184, §184 (not codified)

Statute: 12-39aa12-408d12-41412-414a12-41612-419b12-426a12-432c12-690

Regulation: 12-426-2412-690-112-690(c)-1

Ruling: 89-21

Special Notice: 97(4); 99(14); 2004(3); 2009(6); 2010(6); 2013(5); 2014(3); 2015(5); 2017(10)

Policy Statement: 2002(4); 2005(4); 2008(3); 2012(2); 2015(2); 2016(4)

TSSN: 24

Informational Publication: 99(21); 99(21.1); 2000(24); 2000(26); 2001(18); 2001(26); 2002(26); 2003(26); 2003(28); 2006(11); 2007(23); 2013(15); 2014(15);
2014(21); 2015(12); 2017(15); 2017(25); 2018(5)

Announcement: 2001(8), 2001(8.1); 2001(9)  


REVENUE SHARING: (see also REGIONAL PLANNING INCENTIVE ACCOUNTSPECIAL TRANSPORTATION FUND)

Legislation: PA 15-5, § 483 (June Spec. Sess.) (not codified)

Statute: 12-408(1)(K); 12-411;12-416a12-416b12-18d

Special Notice: 98(5); 99(6), 99(6.1); 2000(3), 2000(3.1)2001(7) 


ROOM OCCUPANCY TAX:

Legislation: PA 19-117, §§ 329, 330

Statute: 12-407(a)(2)(H), 12-407(a)(16), 12-407(a)(17), 12-407(a)(18), 12-407(a)(19), 12-407(a)(20), 12-407(a)(42)12-408(1)(B)12-411(1)(A); 32-305(repealed by PA 03-6, §248 (June 30 Spec. Sess.)

Ruling: 89-183; 91-20; 93-16; 95-6; 2002-3; 2005-4; 2012-1

Special Notice: 92(13)92(13.1)93(7)2011(9); 2017(10); 2019(9)

Policy Statement: 92(15), 92(15.1); 96(7)98(4); 2001(2); 2001(13); 2003(1); 2006(3)2006(4); 2010(7); 2017(2); 2017(3); 2017(7)

Informational Publication: 99(21); 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)

Announcement: 94(7), 94(8), 2016(6)

TSSN: 21, 44 

Certificate: CERT-123 (Blanket Certificate for Exempt Qualifying Purchases of Meals or Lodging By an Exempt Organization or Qualifying Governmental Agency); Form REG-1 (Business Taxes Registration Application) 


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S


SAFETY APPAREL:

Legislation:PA 19-117, §  400PA 19-162, § 20

Statute: 12-412(91); 12-412(102)12-412i

Special Notice: 93(1)93(1.1)95(5)96(3)97(4)99(7)

Policy Statement: 98(8); 2000(6); 2004(4)

Ruling: 2000-1; 2016-4 


SALE AND LEASEBACK:

Statute: 12-407(a)(3)(B)

Ruling: 95-3

Special Notice: 99(7)2002(15)

Informational Publication: 99(21); 99(21.1); 2000(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)

Certificate: CERT-137 (Sale and Leaseback Arrangements) 


SALES AGENT SERVICES:

Statute: 12-407(a)(37)(S)12-412(116)

Regulation: 12-407(2)(i)(S)-1

Ruling: 89-37, 89-98, 89-110, 89-126, 89-226, 89-229, 89-236; 90-17, 90-21, 90-43, 90-66; 91-4; 93-3; 94-22

Special Notice: 95(5)96(3)97(4)2005(4)

Informational Publication: 2001(18)

Announcement: 2000(8)

TSSN: 20;

Bulletin: 43


SALES PRICE: (see GROSS RECEIPTS/SALES PRICE


SALON SERVICES: (see MANICURE AND PEDICURE SERVICESSPA SERVICES)


SATELLITE TELEVISION: (see COMMUNITY ANTENNA TELEVISION SERVICES


SCRAP METAL PROCESSORS: (see PROCESSING


SELLER'S PERMIT: (see also RETAILER)

Statute: 12-40912-39o30-37q

Special Notice: 2003(10); 2009(6); 2010(6); 2013(5); 2016(6)2017(10)

TSSN: 23

Informational Publication: 99(21); 99(21.1); 2000(24); 2000(26); 2001(18); 2001(26); 2002(26); 2003(26); 2003(28); 2006(11); 2015(12); 2017(25); 2018(5)

Certificate: Form REG-1 (Business Taxes Registration Application) 


SERVICE CONTRACTS: (see MAINTENANCE, REPAIR AND WARRANTY CONTRACTS


SERVICES, NONENUMERATED:

Statute: 12-412(11)

Ruling: 89-10, 89-12, 89-32, 89-81, 89-84, 89-106, 89-140, 89-159, 89-182, 89-219, 89-249; 90-26, 90-59, 90-68; 91-8, 91-17, 91-22  


SERVICES TO REAL PROPERTY: (see REAL PROPERTY, SERVICES TO headings) 


SERVICES, WHERE RENDERED:

Ruling: 89-82, 89-154, 89-174, 89-180, 89-193, 89-197; 90-5, 90-30, 90-42, 90-43, 90-46, 90-58; 93-1, 93-3, 93-8, 93-13, 93-15; 95-2; 95-796-1

Special Notice: 2003(6)  


7/7 SITE EXEMPTION:

Legislation: PA 19-117, § 397

Statute: 32-776 (repealed eff. 1/1/2019)

Special Notice: 2017(10)


SHARING REVENUE: (see REVENUE SHARING


SHIPPING AND HANDLING CHARGES:

Statute: 12-407(a)(8), 12-407(a)(9)

Ruling: 89-98, 89-257; 90-39, 90-68; 92-22000-7

Special Notice: 93(7); 2000(8); 2001(6)2003(3)2003(9)2006(10)

Informational Publication: 99(21); 99(21.1); 2000(26); 2003(28); 2006(11); 2012(12); 2015(12); 2015(22); 2017(25); 2018(5)  


SIGN PAINTING: (see PAINTING AND LETTERING


SMOKING CESSATION: (see NONPRESCRIPTION MEDICINE


SOFTWARE: (see COMPUTER SOFTWARE


SOLAR GENERATION SYSTEMS: (see RENEWABLE ENERGY)


SOLID WASTE-TO-ENERGY FACILITIES: (see RESOURCE RECOVERY FACILITIES


SOURCING: (see SERVICES, WHERE RENDERED


SPA SERVICES: (see also MANICURE AND PEDICURE SERVICES)

Statute: 12-407(a)(37)(NN)

Special Notice: 2011(9)


SPECIAL TRANSPORTATION FUND: (see also REGIONAL PLANNING INCENTIVE ACCOUNTREVENUE SHARING)

Legislation: PA 19-117, § 317, 318

Statute: 12-408(1)(L); 12-411(1)(K)


STADIUM: (see also NAMING RIGHTS)

Statute: 12-412(1)(C)

Special Notice: 2000(3), 2000(3.1) 


STATUS LETTERS: (see STATUS LETTERS (M)


STEAM: (see ELECTRICITY GENERATIONUTILITY EXEMPTION headings; UTILITY COMPANIES GROSS EARNINGS TAX (M)


STENOGRAPHIC SERVICES:

Statute: 12-407(a)(37)(H)

Regulation: 12-426-27

Policy Statement: 98(3); 2003(3); 2004(3)2006(8) 


STORAGE: (see also USE TAX"BUY CONNECTICUT"MOTOR VEHICLE STORAGE SERVICES)

Statute: 12-407(a)(2)(P), 12-407(a)(4), 12-407(a)(6)

Regulation: 12-426-25(f)

Ruling: 89-131, 89-144, 89-236; 90-43, 90-80; 93-15

Special Notice: 91(4); 97(4); 2001(2); 2002(8), 2002(8.1); 2002(9), 2002(9.1)  


SUBSCRIPTIONS: (see MAGAZINESNEWSPAPERS


SUCCESSOR LIABILITY: (see also STATUS LETTERS (M))

Statute: 12-424

Regulation: 12-2-9

Special Notice: 2000(3), 2000(3.1)

Informational Publication: 99(21); 99(21.1); 2000(26); 2002(16); 2003(28); 2006(11); 2011(16); 2015(12); 2017(25); 2018(5); 2018(10)  


SWIMMING POOL CLEANING AND MAINTENANCE SERVICES/INSTALLATION:

Statute: 12-407(a)(37)(AA)

Regulation: 12-407(2)(i)(AA)-1

Informational Publication: 95(1), 95(1.1); 99(19); 2004(29)2006(35)2018(2)

Announcement: 95(5); 2000(8)

TSSN: 20 


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T


TANGIBLE PERSONAL PROPERTY: (see also INTANGIBLE PERSONAL PROPERTY)

Legislation: PA 19-117, § 319

Statute: 12-407(a)(13)

Ruling: 89-96, 89-115, 89-119, 89-271, 89-272; 90-6; 91-22; 95-10; 2012-2

Special Notice: 98(8)

Policy Statement: 90(2); 92(13)  


TANKS, STORAGE:

Statute: 12-412(14)

Ruling: 89-161; 90-8; 92-15; 94-5

Declaratory Ruling: 2000-1

Informational Publication: 2004(29); 2006(35); 2018(2)


TAX PREPARATION SERVICES:

Statute: 12-407(2)(i)(R) (repealed by PA 95-160, §§48, 49)

Ruling: 91-19

Special Notice: 91(1), 91(17); 92(6); 93(7)95(5)96(3)97(4)

TSSN: 41 


TELECOMMUNICATIONS/TELEPHONE SERVICES: (see also PREPAID TELEPHONE CALLING SERVICE)

Statute: 12-407(a)(2)(K), 12-407(a)(26), 12-407(a)(39), 12-407(a)(40), 12-407(a)(41)12-407a12-408(7)12-412(3)(B); 12-412(38); 12-412(112)

Ruling: 89-248, 91-16, 91-21, 91-25; 93-25; 95-10; 96-1, 96-42002-5

Special Notice: 91(1); 2000(3), 2000(3.1)2001(9); 2002(8), 2002(8.1)2007(8)

LSN: 103


TELEPHONE ANSWERING SERVICES:

Statute: 12-407(a)(37)(G)

Regulation: 12-426-27  


TELEVISION REPAIR SERVICES: (see RADIO OR TELEVISION REPAIR SERVICES; REPAIR SERVICES TO TANGIBLE PERSONAL PROPERTY


TESTING SERVICES: (see also CALIBRATION SERVICES)

Statute: 12-407(2)(i)(D) (repealed by 1986 Conn. Pub. Acts 397, 7); 12-412(41)

Regulation: 12-426-2712-407(2)(i)(I)-112-407(2)(i)(J)-1

Ruling: 89-10, 89-66, 89-13389-137, 89-186; 2016-1


TITLE: (see also LOCATION OF TRANSACTION)

Statute: 12-407(a)(2)(A)

Ruling: 95-3


TOOLS: (see also MANUFACTURINGMANUFACTURING RECOVERY ACTAIRCRAFT MANUFACTURING, REPAIR AND OVERHAULPRINTERS/PRINTED MATERIAL/PUBLISHERSCALIBRATION SERVICES EXEMPTION)

Statute: 12-412(18), 12-412(65), 12-412(66), 12-412(78), 12-412(81)12-412i

Regulation: 12-426-11b (repealed); 12-412(18)-1

Ruling: 90-62; 91-13; 94-4

Special Notice: 93(1)93(1.1)

Informational Publication: 2009(13)

Certificate: Certificate of Exemption for Purchases of Machinery, Materials, Tools and Fuel (Reg. 11b); CERT-100 (Materials, Tools and Fuel Certificate), CERT-108 (Partial Exemption, Tools and Fuel), CERT-111(Machinery, Equipment, Materials, Tools and Fuel Used by an Aircraft Manufacturer Operating an Aircraft Manufacturing Facility)  


TOURISM DISTRICT:

Statute: 12-412(93); 32-302, 32-303, 32-304, 32-304a, 32-305 (all repealed 8/20/03)

Special Notice: 97(4)  


TOURISM FUND:

Statute: 12-408(1)12-411(1)10-395b


TRADE-INS: (see also MOTOR VEHICLES)

Statute: 12-407(a)(8), 12-407(a)(9)12-430(4)12-430a

Regulation: 12-426-16a(f)

Special Notice: 95(5)96(3)97(4)98(8)

Policy Statement: 96(10)

Informational Publication: 99(21); 99(21.1); 2000(26); 2003(28); 2006(11); 2006(13); 2011(17); 2015(12); 2017(25); 2018(5)

TSSN: 39  


TRADEMARKS: (see LICENSING AGREEMENT


TRAINING SERVICES:

Statute: 12-407(a)(37)(J)

Regulation: 12-426-2712-407(2)(i)(J)-1

Ruling: 89-42, 89-61, 89-70, 89-141; 92-14; 94-12, 94-17; 2015-2

Special Notice: 99(7)

Policy Statement: 92(2), 92(2.1) 98(3); 2000(4); 2003(3); 2004(3)2006(8)

Bulletin: 3  


TRANSPORTATION OF PERSONS: (see also TRANSPORTATION NETWORK RIDE FEE (M))

Statute: 12-407(2)(m) (repealed effective 7/1/96); 12-407(a)(37)(JJ); 12-407b (repealed effective 7/1/96); 12-412(36); 12-412(82); 12-412(83)

Special Notice: 91(1); 91(16), 91(16.1), 91(16.2); 96(3)2011(9)  


TRANSPORTATION OF PROPERTY: (see PROTECTION, PATROL WORK, WATCHMAN AND ARMORED CAR SERVICESSHIPPING AND HANDLING CHARGESTRUCKING AND HAULING


TRUCKING AND HAULING: (see also SHIPPING AND HANDLING CHARGES)

Statute: 12-407(a)(8), 12-407(a)(9)

Ruling: 90-68, 90-77, 90-78, 90-7990-81


TRUCKS: (see COMMERCIAL TRUCK EXEMPTIONCORE COMPONENTS


TYPING SERVICES: (see STENOGRAPHIC SERVICES


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U


UNCOLLECTIBLE ACCOUNTS:

Legislation: PA 19-186, § 5

Statute: 12-408(2)

Regulation: 12-408-1

Special Notice: 98(8)

Policy Statement: 2001(1)


UNDERGROUND TANKS: (see TANKS, STORAGE


UNITED STATES: (see GOVERNMENTAL EXEMPTION headings) 


USE TAX: (see also GIFTSLOCATION OF TRANSACTION"BUY CONNECTICUT")

Statute: 12-407(a)(5), 12-407(a)(6), 12-407(a)(7), 12-407(a)(8)12-41112-411b12-41312-413a12-41412-432c12-700c

Regulation: 12-426-22

Rulings: 89-30, 89-62; 93-17; 2000-2; 2016-4

Special Notice: 92(19); 97(4); 98(4); 98(5); 2000(3), 2000(3.1); 2001(7)2003(10)2009(6)2013(5); 2017(4); 2018(6)

Policy Statement: 98(2); 2003(2); 2004(2); 2019(4)

TSSN: 08, 34, 3535A

Informational Publication: 91(3); 93(3), 93(3.1); 96(10); 96(10.1); 96(10.2); 99(21); 99(21.1); 99(28); 2000(21); 2000(26); 2001(15); 2002(21); 2002(25);
2003(27); 2003(28); 2003(31); 2003(32); 2005(17); 2005(24); 2006(11); 2006(18); 2007(24); 2007(27); 2008(24); 2009(22); 2009(33); 2010(26);
2011(15); 2011(18); 2015(12); 2015(16); 2015(21); 2016(19); 2017(25); 2018(5); 2019(2); 2019(3)

Announcement: 2013(9) 


UTILITY EXEMPTION (AGRICULTURAL): (see also HEATING FUEL)

Statute: 12-412(3); 12-412(16)12-412h

Ruling: 89-75, 89-76

Policy Statement: 94(3), 94(3.1), 94(3.2)

Informational Publication: 93(1), 93(1.1), 93(1.2), 93(1.3), 93(1.4); 97(8), 97(8.1); 99(17); 2000(13)

Certificate: Exemption Certificate for Purchases of Gas & Electricity; Exemption Certificate for Purchases of Fuel for Heating Purposes; CERT-115 (Exempt Purchases of Gas, Electricity and Heating Fuel) 


UTILITY EXEMPTION (GENERAL):

Statute: 12-412(3); 12-412(16)

Ruling: 89-56, 89-155, 89-168, 89-228; 90-2; 2001-3; 2014-1

Policy Statement: 94(3), 94(3.1), 94(3.2)


UTILITY EXEMPTION (MANUFACTURING): (see also HEATING FUEL)

Statute: 12-412(3); 12-412(16); 12-412(18) ; 12-412h

Regulation: 12-426-11b (repealed); 12-412(18)-1

Ruling: 89-18, 89-69, 89-72, 89-77, 89-79, 89-83, 89-85, 89-107, 89-118, 89-120, 89-121, 89-147, 89-153, 89-199, 89-200, 89-201; 90-1, 90-51; 94-6, 94-8; 96-6; 2008-1

Declaratory Ruling: 90-2

Policy Statement: 94(3), 94(3.1), 94(3.2)

Informational Publication: 2009(13)

Certificate: Exemption Certificate for Purchases of Gas & Electricity; Exemption Certificate for Purchases of Fuel for Heating Purposes; CERT-115 (Exempt Purchases of Gas, Electricity and Heating Fuel)  


UTILITY EXEMPTION (RESIDENTIAL): (see also HEATING FUEL)

Statute: 12-412(3); 12-412(16)

Ruling: 89-28, 89-43, 89-63, 89-73, 89-87, 89-89, 89-90, 89-20289-23589-23889-241

Policy Statement: 94(3), 94(3.1), 94(3.2)

Certificate: CERT-115 (Exempt Purchases of Gas, Electricity and Heating Fuel)  


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V


VENDING MACHINES: (see also CIGARETTE TAX (M))

Statute: 12-412(27)

Ruling: 89-3089-25189-266

Special Notice: 95(5)96(3)97(3)97(4); 2000(3), 2000(3.1)2003(1)

Policy Statement: 99(1)2001(5)2002(2) 


VESSELS: (see also BOAT MOORING AND STORAGE SERVICES)

Legislation: PA 19-117, §§ 323 - 324

Statute: 12-407(a)(24)12-408(1)(E)12-411(1)(D); 12-412(32) (repealed by P.A. 91-3, 166 (June)); 12-412(40); 12-412(60); 12-412(116)12-413a12-430(3)12-431

Regulation: 12-426-16a, 12-426-17

Ruling: 89-141

Special Notice: 92(13), 92(13.1); 95(5); 96(3)97(4); 98(5); 98(8); 99(7)2000(2); 2000(3), 2000(3.1); 2001(7); 2011(9); 2013(5); 2018(5)2018(5.1)

Policy Statement: 93(1), 93(1.1), 93(1.2), 93(1.3); 93(1.4); 93(1.5); 93(1.6); 98(5); 2000(3); 2005(3)

Informational Publication: 2000(25); 2001(11); 2003(13); 2004(10); 2005(8); 2006(12); 2007(13); 2009(14); 2015(21); 2016(19); 2018(20) 2019(3); 2019(16)

LSN: 96

Bulletin: 15

Certificate: Affidavit SUT-16a-2, Affidavit SUT-16a-5 (Reg. 16a); Form AU-677 (Declaration of Payment of Connecticut Sales and Use Tax); CERT-107 (Rate Reduction Certificate – Vessel Purchased from a Connecticut Retailer Within the State of Connecticut by a Resident of Another State); CERT-139 (Vessel Purchased by a Nonresident of Connecticut); Application for Commercial Fisherman's Permit (REG-14)CERT-143 (Sales and Use Tax Exemption for Purchases of Vessels Docked in Connecticut for 60 or Fewer Days in a Calendar Year)  


VETERINARIANS:

Statute: 12-412(4); 12-412(48)

Regulation: 12-426-13

Special Notice: 95(5); 97(4); 99(12); 2000(3), 2000(3.1); 2001(3); 2015(1)

Policy Statement: 92(11), 92(11.1), 92(11.2); 2001(9)

Informational Publication: 2007(10) 


VIDEO PRODUCTION: (see also AUDIO PRODUCTIONBROADCASTING)

Statute: 12-412(44)

Ruling: 89-49, 89-111

Special Notice: 93(7); 95(5)96(3)97(4)

Policy Statement: 92(13); 2006(9)

Certificate: CERT-138, Purchases for Use in Audio or Video Production or Broadcasting 


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W


WARRANTY CONTRACTS: (see MAINTENANCE, REPAIR AND WARRANTY CONTRACTS


WASTE TREATMENT FACILITIES: (see also HAZARDOUS WASTE/OTHER CONTAMINANTSRESOURCE RECOVERY FACILITIES)

Statute: 12-412(21)

Policy Statement: 96(8); 99(3); 2014(1)

Informational Publication: 2004(29); 2006(35); 2018(2)

Certificate: CERT-124 (Purchases In Connection With Water Pollution Control Facilities) 


WATCHMAN SERVICES: (see PROTECTION, PATROL WORK, WATCHMAN AND ARMORED CAR SERVICES


WATER COMPANY: (see also UTILITY COMPANIES GROSS EARNINGS TAX (M))

Statute: 12-412(90) (repealed eff. 7/1/15)

Special Notice: 95(5)96(3)97(4); 97(10); 2015(5)

Certificate: CERT-130 (Sales and Use Taxes Exemption for Purchases by Water Companies)  


WATER POLLUTION CONTROL FACILITIES: (see WASTE TREATMENT FACILITIES


WEATHERIZATION: (see ENERGY EFFICIENT ITEMS


WELL DRILLING: (see headings under REAL PROPERTY, SERVICES TO


WHEELCHAIR: (see MEDICAL EQUIPMENT


WIGS: (see PROSTHESIS


WINDOW CLEANING SERVICES:

Statute: 12-407(a)(37)(W)12-412(85)

Regulation: 12-407(2)(i)(W)-1

TSSN: 20

Announcement: 2000(8)


WORTHLESS DEBTS: (see UNCOLLECTIBLE ACCOUNTS


WRITING SERVICES: (see also STENOGRAPHIC SERVICES)

Ruling: 89-12, 89-106, 89-115, 89-151

TSSN: 30