Miscellaneous Personal Services
PURPOSE: This Special Notice describes the sales and use taxes on miscellaneous personal services enacted by 1991 Conn. Pub. Acts 3, §103 (June Spec. Sess.).
EFFECTIVE DATE: Effective-upon issuance and applicable to miscellaneous personal services provided on or after October 1, 1991.
STATUTORY AUTHORITY: 1991 Conn. Pub. Acts 3, §103 (June Spec. Sess.).
Effective October 1, 1991 the sales and use taxes apply at a rate of 6% to the fees charged by the providers of the miscellaneous personal services listed in Industry Group 729 in the Standard Industrial Classification Manual, United States Office of Management and Budget, 1987 Edition (hereinafter referred to as "Industry Group 729"). Such services are taxable when provided in Connecticut.
SERVICES LISTED IN INDUSTRY GROUP 729 ARE SUBJECT TO TAX: The list below consists of either specific services or locations where specific services are provided. The specific services are taxable wherever provided. Where a service is listed with its business location, e.g., a tanning salon, the specific service, e.g., tanning, is subject to tax. Other taxable services provided at such business location remain subject to tax.
TAXABLE AND NONTAXABLE SERVICES: When the listed services are sold in conjunction with other services that are not subject to the tax, e.g., a tanning salon provides tanning services and manicures, the charge for the listed service must be separately stated from the other charges and the appropriate amount of tax must be charged on the taxable service. Otherwise, the entire charge will be presumed taxable.
Certain services listed in Industry Group 729 continue to be subject to sales and use taxes in the following manner:
The following providers of services are included in SIC categories other than Industry Group 729 and are not subject to tax under this provision:
GENERAL RULE OF TAXATION: Services provided on or after October 1, 1991 are subject to sales and use taxes regardless of the date of payment.
TRANSITION RULES FOR CERTAIN MISCELLANEOUS PERSONAL SERVICES:
Where the fee for the listed services is for membership, participation or instruction, the following rules will apply:
PLEASE NOTE THE FOLLOWING NEW INFORMATION ABOUT DRS.
FOR FURTHER INFORMATION: To order forms and publications or for further information, call the Department of Revenue Services at 860-297-5962 (Hartford area or out-of-state) or 1-800-382-9463 (in-state). Forms and publications may be ordered through voice-mail 24-hours a day by choosing Option 3 on your touch tone telephone.
Electronic Delivery Options: You can also obtain tax forms and publications 24-hours a day from our Web home page at https://www.ct.gov/drs. Telecommunications Device for the Deaf (TDD/TT) users only call 860-297-4911 during business hours.