Connecticut State Department of Revenue Services

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Ruling 90-80

Storage Services

FACTS:

Company provides warehouse storage services for its customers at a stated price. Company does not perform any activities with respect to such services such as watchman or protective services.

RULING:

Warehouse storage services are not subject to sales and use tax. Section 12-426-25(f) of the Regulation of Connecticut State Agencies provides that "the rental of ... storage or baggage lockers are not rental of personality but rental of storage space and not subject to tax."

LEGAL DIVISION

December 20, 1990