NOTICE: DRS offices will be closed Monday, February 18, 2019, in observance of Washington's Birthday

Search Department of Revenue Services Filtered Topic Search

Services Subject to Sales and Use Taxes
Conn. Gen. Stat. § 12-407


    • Advertising and Public Relations Services - Sales of non-media advertising and public relations services and direct mail advertising services, other than cooperative direct mail. TSSN 30, Sales and Use Taxes on Advertising and Public Relations Services; PS 95(5), Purchases and Sales by Graphic Designers
    • Business analysis, management, management consulting and public relations services, excluding any environmental consulting services or services rendered in connection with aircraft leased or owned by a certificated air carrier or in connection with an aircraft with a maximum certificated take-off weight of six thousand pounds or more. Conn. Agencies Regs. § 12-407(2)(i)(J)-1

    • Cable and satellite television services
    •  
    • Car wash services, including coin-operated car washes

    • Computer and data processing services, including but not limited to, charges for on-line access to computer services, providing computer time, storing and filing of information, retrieving or providing access to information, designing, implementing or converting systems, providing consulting services, and conducting feasibility studies, programming, code writing, modification of existing programs, and installation and implementation of software programs and systems even where such services are rendered in connection with the development, creation or production of canned or custom software or the license of custom software, and services rendered in connection with the creation, development, hosting or maintenance of all or part of a web site which is part of the Internet, commonly referred to as the World Wide Web. Computer and data processing services are taxed at 1%.  See PS 2004(2), Sales and Use Taxes on Access to the Internet and Other On-line Sales of Goods and Services, and PS 2006(8), Sales and Use Taxes on Computer-Related Services and Sales of Tangible Personal Property), for more details (note that these publications have not been updated to reflect 2015 legislation that included as taxable services relating to creating, developing, hosting, or maintaining web sites)

    • Contractor services. IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors; Conn. Agencies Regs. § 12-426-18