DRS: 12-411(14)-1, Resale of services excluded from use tax

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Conn. Agencies Regs. 12-411(14)-1.  Resale of services excluded from use tax.

See Conn. Agencies Regs. 12-410(5)-1 for a discussion of the conditions under which the purchase of a service shall be considered a purchase for resale for purposes of the use tax .

(Effective April 7, 1999.)