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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)

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:

Legislation: PA 18-26

Statute: 12-407(a)(37)(DD); 12-410(6); 12-411(15); 12-412(58); 12-412(62), 12-412(86); 12-412f (repealed 10/1/02)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

Legislation: PA 18-47, § 14

Statute: 12-412(12) (repealed by P.A. 91-3, §166 (June)); 12-412(63); 12-412(96)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Statute: 12-81(52); 12-217c (repealed); 12-412(22)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)

Legislation: PA 18-26, §§  21, 22

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)

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; 13b-61b

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)


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)

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: PA 18-26, § 13

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)

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:

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)

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)

Legislation: PA 18-26, §  22

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)

Legislation: PA 18-26, § 19

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(12)

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


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)

Legislation: PA 18-26, § 20

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: (see also DRY CLEANING ASSESSMENT (M) )

Regulation: 12-426-2

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)

Informational Publication: 2002(11)

LSN: 91-1

TSSN: 38, 42

Announcement: 95(10); 2006(7)

Bulletin: 34

AG Opinion: 27 Ops. Att. Gen. 368 (1952) (qualification for exempt status)

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)

Informational Publication: 2002(11)

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)

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)

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)

Ruling: 2012-1

Informational Publication: 2002(11)

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

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:

Legislation: PA 18-26, § 22

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 DECORATING/DESIGN SERVICES:

Statute: 12-407(2)(i)(F) (repealed by PA 91-3, 103 (June))

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: 12-426-1812-426-26 (repealed)12-407(2)(i)(I)-112-407(2)(i)(V)-1

Ruling: 89-7889-10589-108, 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: 2043

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, 89-8889-16089-16789-184, 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; 93-21; 94-18

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, 89-11189-250, 89-275; 90-28, 90-60, 90-70, 90-77; 93-8; 94-13; 95-3; 2010-1; 2017-6

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: 89-5589-132, 89-223, 89-24590-76

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)12-412i12-412l12-408(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)

Legislation: PA 18-26, § 23PA 18-152, § 2

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, 89-9589-127, 89-141, 89-27090-1190-60; 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:

Legislation: PA 18-152, § 2

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, 89-9789-12789-14689-152

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)(I)-1; 12-407(2)(i)(J)-1

Ruling: 89-54, 89-154, 89-20989-281; 92-7, 92-8; 98-4; 2002-4; 2017-3

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)-112-412(34)-1

Ruling: 89-3, 89-7, 89-21389-222; 90-34, 90-65, 90-7292-11, 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: 12-426-27; 12-407(2)(i)(J)-1

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

Special Notice: 99(7)2006(7)


MARKETPLACE FACILITATOR / SELLER:

Legislation: PA 18-152, §§ 2-5

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)

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

Regulation: 12-426-29

Ruling: 89-3089-13089-17189-17989-26190-7, 90-63; 92-52002-42016-2; 2018-1

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)

Informational Publication: 2002(11)

Announcement: 95(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)

Legislation: PA 18-26, § 20

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

Regulation: 12-426-1312-426-14

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:

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 SERVICESPROFESSIONAL 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:

Statute: 12-407(a)(37)(N)

Regulation: 12-407(2)(i)(N)-1

Ruling: 89-13889-175

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, 89-278; 94-13

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, 89-17890-2790-6093-18

Special Notice: 91(9); 2001(9)

Policy Statement: 92(8), 92(8.1)

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


Back to Alphabetical Index


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 18-152, § 2

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: 2016-22016-3

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)

Informational Publication: 2002(11)

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)


Back to Alphabetical Index


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)

Legislation: PA 18-26, § 20

Statute: 12-412(19)

Regulation: 12-426-14

Special Notice: 95(5)97(4)


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P


PACKING AND CRATING: (see also CONTAINERSTRUCKING 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, 89-19589-205, 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: 89-9989-22591-222012-2

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)

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, 89-11889-211, 89-225; 90-5490-73; 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: 89-22290-72; 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)

Legislation: PA 18-26, § 20

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; 95-7; 2001-2

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 18-26, §§ 13, 14

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, 89-5489-60, 89-64, 89-7889-10889-11489-12389-13789-14289-14689-19489-208, 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 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: 89-38, 89-47, 89-116, 89-148, 89-190, 89-19489-20889-260, 89-263; 90-3190-4590-57; 92-9; 93-10; 96-2

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; 90-3190-4590-57; 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, 89-5489-60, 89-64, 89-10889-11489-12389-13789-14289-14689-19489-20889-258, 89-264; 90-12, 90-13, 90-1890-23, 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:

Legislation: PA 18-26, § 22

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

Regulation: 12-2-1212-426-23 (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 18-152, § 6

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

Policy Decision: 7


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: 12-408b12-412(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 SystemsCERT-142Items 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)

Legislation: PA 18-26, § 20

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, 89-11489-13189-14089-14289-146, 89-193, 89-204, 89-233, 89-237, 89-264, 89-27090-11, 90-13, 90-60; 91-13; 94-4, 94-5; 98-1; 2017-1

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 18-26, §§ 17, 18

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

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

Ruling: 89-2389-29, 89-38, 89-5389-54, 89-59, 89-80, 89-10289-114, 89-180; 90-590-2990-60; 91-16; 96-4; 98-1; 2017-4

Special Notice: 92(6)

Policy Statement: 92(13); 94(2); 2002(3)

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, 90-2 

Certificate: Resale Certificate (Reg. 1) 


RESALE OF TANGIBLE PERSONAL PROPERTY:

Legislation: PA 18-26, §§ 17, 18

Statute: 12-41012-411

Regulation: 12-426-1

Ruling: 89-13, 89-99, 89-117, 89-128, 89-154, 89-17889-250, 89-255, 89-256, 89-275; 90-5490-73; 93-9; 2001-3; 2018-1

Declaratory Ruling: 2000-1

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

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)

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 18-152, § 2

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 Notice92(19)98(3); 98(8); 99(3); 2003(5)2003(5.1)2003(10); 2005(6)2009(6); 2018(5)2018(5.1)

Policy Statement93(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) 

Policy Decision: 18 


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

Legislation: PA 15-5, § 483 (June Spec. Sess.) (not codified)PA 18-81, §§ 62, 63PA 18-26, §§ 17, 21

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:

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: 89-18391-20; 93-16; 95-6; 2002-3; 2005-4; 2012-1

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

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)


Back to Alphabetical Index


S


SAFETY APPAREL:

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, 89-22989-23690-1790-2190-4390-66; 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; 90-2

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)

Legislation: PA 18-26, § 15

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, 89-18289-21989-249; 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, 89-19790-5, 90-30, 90-4290-4390-46, 90-58; 93-1, 93-3, 93-8, 93-13, 93-15; 95-2; 95-7; 96-1

Special Notice: 2003(6) 


7/7 SITE EXEMPTION:

Statute: 32-776

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; 92-2; 2000-7

Special Notice: 93(7); 2000(8); 2001(6)2003(3)2003(9)2004(5)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 18-81, §§ 62, 63PA 18-26, § 17

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, 89-23690-43, 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)

Statute: 12-407(a)(13)

Ruling: 89-96, 89-115, 89-119, 89-27189-272; 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, 96-4; 2002-5

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, 89-6189-70, 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, 90-79, 90-81 


TRUCKS: (see COMMERCIAL TRUCK EXEMPTIONCORE COMPONENTS)


TYPING SERVICES: (see STENOGRAPHIC SERVICES)


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U


UNCOLLECTIBLE ACCOUNTS:

Statute: 12-408(2)

Regulation: 12-408-1

Special Notice: 98(8)

Policy Statement: 2001(1)

Bulletin: 26

Certificate: Form AU-65 


UNDERGROUND TANKS: (see TANKS, STORAGE)


UNITED STATES: (see GOVERNMENTAL EXEMPTION headings)


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

Legislation: PA 18-26, §§ 17, 18

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)

TSSN: 08, 34, 35, 35A

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: 89-7589-76

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: 89-1889-6989-7289-7789-7989-8389-8589-10789-11889-12089-12189-14789-15389-19989-20089-20190-1, 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: 89-2889-4389-6389-7389-8789-8989-9089-20289-23589-23889-241

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 18-81, §§ 62, 63

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: 12-426-16a12-426-17

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)

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