(F) Guide to Taxes
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IP 2006 (35)
BUILDING
CONTRACTORS’
GUIDE TO
SALES AND USE
TAXES
STATE
OF
CONNECTICUT
DEPARTMENT OF REVENUE S ERVICES
Issued: March 2007
This document is not intended to be used as a legal
ruling, but as a general guide for the proper treatment of sales and use taxes as they relate to the construction industry.
Not every potential tax situation is covered in this guide. If you have questions about the taxability of goods or
services you provide, contact the Department of
Revenue Services (DRS) Taxpayer Services Division
(see inside back cover).
TO ORDER INFORMATIONAL PUBLICATION 2006(35),
BUILDING CONTRACTORS’ GUIDE TO SALES AND USE TAXES,
SEND A 9" X 12" SELF-ADDRESSED ENVELOPE WITH $1.99 POSTAGE AFFIXED TO:
DEPARTMENT OF REVENUE SERVICES
MAIL UNIT, BUILDING CONTRACTORS’ GUIDE
25 SIGOURNEY STREET
HARTFORD CT 06106-5032
VISIT THE DRS WEBSITE AT WWW.CT.GOV/DRS TO PREVIEW AND
DOWNLOAD FORMS AND PUBLICATIONS.
IP 2006(35), Building Contractors' Guide to Sales and Use Taxes
The Basics
Time and Material Contract With an Upset or
New Construction
Owner-Occupied Residential Property
Commercial Property
Industrial Property
Income-Producing Property
Public Right-of-Way
General Contractor Issues a
Resale Certificate to a Subcontractor
General Contractor Does Not Issue a
Resale Certificate to a Subcontractor
MATERIALS USED IN
EXCLUSION FOR SERVICES RELATED TO
INSTALLATION VERSUS REPAIR OR MAINTENANCE
Repair or Maintenance of Tangible
CONSTRUCTION CONTRACTS WITH
Construction Projects That Involve
Recurring Taxable Services Provided
to Real Property Purchased by
BOND REQUIREMENTS OF
IP 2006(35), Building Contractors' Guide to Sales and Use Taxes
The Details
Air Conditioning (See Central Air Conditioning
and Ventilation Systems)
Elevators and Escalators
Appliances (See Kitchens and Telephone,
Audio-Visual, and Computer Cable or Wiring)
Fencing (See also Landscaping and Horticulture
Audio-Visual Cable or Wiring
(See Telephone, Audio-Visual, and Computer
Cable or Wiring)
Fire, Water, and Wind Damage
(Cleaning, deodorizing, and removal
Cabinets (See Bathrooms, Kitchens, and Standard
Units of Equipment)
Carpet Cleaning (See Janitorial Services)
Furnaces (See Heating Systems)
Carpeting (See Floor Coverings)
Gazebos (See Sheds and Gazebos)
Gutters (See also Exterior Sheet Metal Work
Hatchways (See Standard Units of Equipment)
Clean Rooms/HVAC Systems
Heating Systems
Computer Cable or Wiri
The beginning of the document. Download the full file to read on.