Statutory Provisions for Sales of Taxable Services

Connecticut General Statutes, Chapter 219, Sales and Use Taxes, imposes the Connecticut sales and use tax on the gross receipts from the sale of tangible personal property at retail, from the rental or leasing of tangible personal property, and on the gross receipts from the rendering of certain services.

Conn. Gen. Stat. § 12-407 specifically enumerates services subject to Connecticut sales and use taxes. The following is a list of certain services that are subject to Connecticut sales and use taxes under Conn. Gen. Stat. § 12-407. For a complete list of services subject to Connecticut sales and use taxes, refer to the Connecticut General Statutes.

• Advertising or public relations services, including layout, art direction, graphic design, mechanical preparation or production supervision, not related to the development of media advertising or cooperative direct mail advertising;
• 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 6,000 pounds or more. See 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 online access to computer services, services to create, develop, host or maintain all or part of a website, and canned software electronically accessed or transferred, without any tangible personal property, purchased by a business for business use. Canned software that is transferred with tangible personal property is taxable at 6.35% in all cases. Canned software that is electronically accessed or transferred for personal use is taxable at 6.35%. Charges for Internet access services are not taxable. See Special Sales Tax Rates Apply to Certain Sales;
• Certain contractor services to real property;
• Services in connection with a cosmetic medical procedure;
• Credit information and reporting services;
• Dry cleaning services;
• Services by employment agencies and agencies providing personnel services;
• Exterminating services;
• Flight instruction and chartering services by a certificated air carrier;
• Furniture reupholstering and repair services;
• Health and athletic club services. Yoga instruction provided at a yoga studio is included in taxable health and athletic club services;
• Interior design services described in industry group 54141 of the NAICS, 2017 edition, as amended from time to time;
• Intrastate transportation services provided by livery services, including limousines, community cars or vans, with a driver;
• Janitorial services;
• Landscaping and horticulture services;
• Laundry services, excluding coin‑operated services;
• Lobbying or consulting services for the purpose of representing a client’s interests in relation to any Connecticut state or local governmental bodies;
• Locksmith services;
• Maintenance services;
• Manicure services, pedicure services and all other nail services, regardless of where performed, including airbrushing, fills, full sets, nail sculpting, paraffin treatments and polishes;
• Miscellaneous personal services (U.S. industries 812191, 812199, or 812990 in the NAICS manual), exclusive of services rendered by licensed massage therapists and licensed electrologists;
• Motor vehicle repair services including any type of repair, painting, or replacement related to the body or any of the operating parts of a motor vehicle;
• Motor vehicle storage services, including storage of motor homes, campers and camp trailers;
• Motor vehicle towing and road services;
• Packing and crating services, other than those provided in connection with the sale of tangible personal property by the retailer of such property;
• Painting and lettering services;
• Parking services, excluding space in a parking lot owned or leased under the terms of a lease of not less than ten years' duration and operated by an employer for the exclusive use of its employees;
• Personnel training services when the training service provider is engaged by an employer to provide job-related training to personnel whose primary workplace is located in Connecticut. Tax does not apply when the training service is provided by an institution of higher education licensed or accredited by the Connecticut Board of Regents for Higher Education or Office of Higher Education;
• Pet grooming and pet boarding services, except if such services are provided as an integral part of professional veterinary services, and pet obedience services;
• Photographic studio services;
• Piped-in music provided to business or professional establishments;
• Prepaid telephone calling services including prepaid calling cards, and the recharge of the service. In addition to sales tax, retailers of prepaid telephone calling services must collect the prepaid wireless E 9-1-1 fee;
• Private investigation, protection, patrol work, watchman, and armored car services, exclusive of these services provided by off-duty police officers and firefighters. Sales of coin and currency services provided to a financial services company by or through another financial services company are excluded from taxable private investigation, protection, patrol work, watchman, and armored car services;
• Producing, fabricating, processing, printing or imprinting tangible personal property for consumers who furnish, either directly or indirectly, the materials used, including, but not limited to, sign construction, photofinishing, duplicating and photocopying;
• Radio or television repair services;
• Repair services to electrical or electronic devices including but not limited to air conditioning and refrigeration equipment;
• Repair or maintenance services to tangible personal property (other than services to vessels and shoe repair);
• Sales agent services for selling tangible personal property, except for the services of a consignee selling works of art or clothing, the services of an auctioneer, or marine vessel brokerage services provided by marine vessel brokers selling vessels for their owners;
• Services to industrial, commercial, and income-producing real property including, but not limited to, such services as management, electrical, plumbing, painting and carpentry, provided income-producing property shall not include property used exclusively for residential purposes in which the owner resides and which contains no more than three dwelling units, or a housing facility for low and moderate income families and persons owned or operated by a nonprofit housing organization, as defined in Conn. Gen. Stat. § 12-412(29);
• Spa services, regardless of where performed, including body waxing and wraps, peels, scrubs and facials, but not including services by licensed massage therapists;
• Stenographic services;
• Storage or mooring of any noncommercial vessel on land or in the water, except the nonseasonal (October 1 through May 31) dry or wet storage or mooring of noncommercial vessels;
• Storage of tangible personal property; The furnishing by any person, for a consideration, of space for storage of tangible personal property when such person is engaged in the business of furnishing such space, but “sale” and “selling” do not mean or include the furnishing of space which is used by a person for residential purposes. As used in this subparagraph, “space for storage” means secure areas, such as rooms, units, compartments or containers, whether accessible from outside or from within a building, that are designated for the use of a customer, where the customer can store and retrieve property, including self-storage units, mini-storage units and areas by any other name to which the customer has either unlimited free access or free access within reasonable business hours or upon reasonable notice to the service provider to add or remove property, but does not mean the rental of an entire building, such as a warehouse. For purposes of this subparagraph, furnishing space for storage shall not include general warehousing and storage, where the warehouse typically handles, stores and retrieves a customer's property using the warehouse's staff and equipment and does not allow the customer free access to the storage space and shall not include accepting specific items of property for storage, such as clothing at a dry cleaning establishment or golf bags at a golf club;
• Swimming pool cleaning and maintenance services;
• Telecommunications services;
• Telephone answering services;
• Warranty and service contracts for any item of tangible personal property; and
• Window cleaning services.