Connecticut Administrative Code

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(M)-1. Repair services to motor vehicles(a) Definitions.(1) The term \"motor vehicle repair services\" means the services of mending or bringing back to working order the body or any operating parts of a motor vehicle that…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(N)-1. Motor vehicle parking services(a) Definitions.(1) The term \"motor vehicle parking services\" means (A) the service of providing a parking space for a motor vehicle for a service recipient in a lot having 30 or more…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(O)-1. Radio and television repair services(a) Definitions.(1) The term \"radio and television repair services\" means the services of mending or bringing back to working order, audio or video reception or transmission equ…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(P)-1. Furniture reupholstering and repair services(a) Definitions.(1) The term \"furniture reupholstering and repair services\" means the services of reupholstering, repairing, stripping, refinishing, restoring or rebuild…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(Q)-1. Electrical and electronic repair services(a) Definitions.(1) The term \"electrical repair services\" means the services of mending or bringing back to working order items of tangible personal property if such items …

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(R)-1. Lobbying or consulting services(a) Lobbying or consulting services. The term \"lobbying or consulting services\" means communicating directly or soliciting others to communicate with any official or the staff thereo…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(S)-1. Sales agent services for selling tangible personal property(a) Sales agent services.(1) Sales agent services for selling tangible personal property, whether at wholesale or retail, include, but are not limited to, t…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(T)-1. Locksmith services(a) Definitions.(1) The term \"locksmith services\" means repairing, servicing or installing locks and locking devices, whether such locks and locking devices are incorporated into real property, s…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(V)-1. Landscaping and horticulture services(a) Landscaping and horticulture services.(1) (A) The term \"landscaping services\" means such services as the planting of trees, shrubs, flowering and nonflowering plants, and s…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(W)-1. Window cleaning services(a) Definition. The term \"window cleaning services\" means cleaning windows and exterior and interior glass, when rendered to any real property, whether it is new or existing real property a…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(X)-1. Maintenance services(a) Definition.(1) The term \"maintenance services\" means attending to the upkeep of, caring for or cleaning the exterior or interior of buildings, dwellings, structures and grounds located on a…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(Y)-1. Janitorial services(a) Definition.(1) The term \"janitorial services\" means cleaning the interior or exterior of buildings, structures or dwellings, whether or not industrial, commercial or income-producing real pr…

Regulations of Connecticut State AgenciesSec. 12-407(2)(i)(Z)-1. Exterminating services(a) Definition. The term \"exterminating services\" means eradicating or expelling termites or other insects, birds, rodents and other pests, and includes the inspection and evaluation by a ret…

Regulations of Connecticut State AgenciesSec. 12-408-1. Worthless accounts receivable(a) Introduction. Section 12-408 (1) imposes the sales tax on the gross receipts of a retailer from the retail sale of tangible personal property or from the rendering of services described in se…

Regulations of Connecticut State AgenciesSec. 12-40a-10. Examination application procedure(a) The Committee shall accept for consideration each complete application to take a comprehensive examination. An application shall be deemed complete if the applicant submits all required …

Regulations of Connecticut State AgenciesSec. 12-40a-11. Recertification – continuing education requirements(a) In order to be recommended for recertification as a CCMA I or CCMA II, a person shall have completed at least fifty (50) hours of property assessment or appraisal cours…

Regulations of Connecticut State AgenciesSec. 12-40a-12. Assessor recertification – renewal certificates(a) A renewal certificate shall be issued by the Secretary to any person who is recommended for recertification by the Committee. No person shall be recommended for recertifica…

Regulations of Connecticut State AgenciesSec. 12-40a-1—12-40a-4. (Repealed) Repealed January 1, 1998.

Regulations of Connecticut State AgenciesSec. 12-40a-5. DefinitionsAs used in sections 12-40a-5 to 12-40a-12 inclusive, the following terms have the meaning ascribed to them in this section, unless the context clearly indicates otherwise: (1) \"Application\" means a written reque…

Regulations of Connecticut State AgenciesSec. 12-40a-6. Assessor certification(a) Competence in assessment administration in the State of Connecticut shall be evidenced by a CCMA I or a CCMA II designation. Such designations shall be issued by the Secretary to persons who are rec…

Regulations of Connecticut State AgenciesSec. 12-40a-7. Assessor certification – prescribed education program(a) The prescribed education program for the CCMA I designation for certifications awarded on or before December 31, 2017 shall consist of the following: Course IA Assessm…

Regulations of Connecticut State AgenciesSec. 12-40a-8. Prescribed education program – waiver provisions(a) Written application may be made to the Secretary for a waiver of the requirement to take Courses IIA, IIB and III. The Secretary may grant an applicant's request to waive a…

Regulations of Connecticut State AgenciesSec. 12-40a-9. Comprehensive examinations(a) The Committee shall annually conduct a comprehensive examination for the CCMA I and CCMA II designations. The time and location of each such examination, as well as the form and content thereof,…

Regulations of Connecticut State AgenciesSec. 12-410(5)-1. Resale of services(a) When a resale certificate may be used.(1) As used in this section, a \"primary service provider\" means a service provider that purchases a service from a secondary service provider in order to rende…

Regulations of Connecticut State AgenciesSec. 12-411(14)-1. Resale of services excluded from use taxSee 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 ta…

Regulations of Connecticut State AgenciesSec. 12-412(18)-1. Materials, tools and fuel used directly in an industrial plant in the actual fabrication of finished products to be sold(a) In general. Section 12-412 (18) of the general statutes exempts from the sales and use taxes the…

Regulations of Connecticut State AgenciesSec. 12-412(34)-1. Machinery used directly in a manufacturing production process(a) In General. Section 12-412 (34) of the general statutes exempts from the sales and use taxes the sale, and the storage, use or other consumption, of machin…

Regulations of Connecticut State AgenciesSec. 12-412(63)-1. Farmer tax exemption permits(a) Definitions.(1) \"Agricultural production\" means \"agricultural production\" as defined in Section 12-412(63) of the Connecticut General Statutes; (2) \"Applicant\" means a person who has…

Regulations of Connecticut State AgenciesSec. 12-426-1. Resale certificates(a) The burden of proving that the sale, lease or rental of tangible personal property pursuant to Regulation 12-426-25 or a sale of a service taxable pursuant to Regulations 12-426-26 and 12-426-27 is not…

Regulations of Connecticut State AgenciesSec. 12-426-10. (Repealed) Repealed April 7, 1980.

Regulations of Connecticut State AgenciesSec. 12-426-10a. (Repealed) Repealed December 26, 1985.

Regulations of Connecticut State AgenciesSec. 12-426-11. (Repealed) Repealed April 7, 1980.

Regulations of Connecticut State AgenciesSec. 12-426-11b. (Repealed) Repealed April 23, 1991.

Regulations of Connecticut State AgenciesSec. 12-426-12. (Repealed) Repealed April 6, 2000.

Regulations of Connecticut State AgenciesSec. 12-426-13. Medicines by prescriptionThe gross receipts from the sale, and the storage, use or other consumption in this state of medicine by prescription only shall be exempt from the Sales and Use Tax. \"Medicine by prescription\" me…

Regulations of Connecticut State AgenciesSec. 12-426-14. Oxygen, blood, artificial devices and aids, crutches and wheelchairsThe tax does not apply to sales, lease, use or storage of:(1) Oxygen, blood or blood plasma for medical use and any equipment used in support of or to supp…

Regulations of Connecticut State AgenciesSec. 12-426-15. (Repealed) Repealed April 6, 2000.

Regulations of Connecticut State AgenciesSec. 12-426-16. (Repealed) Repealed April 7, 1980.

Regulations of Connecticut State AgenciesSec. 12-426-16a. Sales of or transfers of title to motor vehicles, snowmobiles, vessels and airplanes(a) General Rule.(1) Unless specifically exempted, any transfer of title to or sale of a motor vehicle, snowmobile or vessel is subject to…

Regulations of Connecticut State AgenciesSec. 12-426-17. Casual or isolated sales(a) Since the tax is predicated upon a sale made by a person engaged in the business of making sales at retail, certain sales which are not sufficient in number, scope and character to constitute an …

Regulations of Connecticut State AgenciesSec. 12-426-18. Contractors and subcontractors(a) Definitions. For purposes of this section, unless the context otherwise requires: (1) \"Contractor\" means both contractors and subcontractors and, among others, building, electrical, plumb…

Regulations of Connecticut State AgenciesSec. 12-426-19. Textile finishers and dyers(a) The tax does not apply to sales of dyestuffs, finishing materials and the following chemicals to textile printers, dyers, finishers, materials and bleachers. The following chemicals are a nece…

Regulations of Connecticut State AgenciesSec. 12-426-2. Barbers, beauty shop operators, bootblacks, launderers and cleanersBarbers, beauty shop operators, bootblacks, launderers and cleaners are the consumers of the supplies and other property used in performing their services. T…

Regulations of Connecticut State AgenciesSec. 12-426-20. Printing and related industries(a) Charges for printing, imprinting, engraving, multigraphing, mimeographing and similar operations for consumers are subject to tax whether or not the paper and other materials are furnished…

Regulations of Connecticut State AgenciesSec. 12-426-21. Taxes(a) The Sales and Use Tax does not apply to the Connecticut Cabaret Tax imposed on all amounts paid for refreshment, service or merchandise, at any roof garden, cabaret or other similar place furnishing a public perfor…

Regulations of Connecticut State AgenciesSec. 12-426-22. Collection of use tax by out-of-state retailers(a) Out-of-state retailers engaged in business in this state and making out-of-state sales or leases of tangible personal property for use, storage and other consumption in thi…

Regulations of Connecticut State AgenciesSec. 12-426-23. (Repealed) Repealed August 22, 2000. See § 12-2-12.

Regulations of Connecticut State AgenciesSec. 12-426-24. Annual tax returns for certain sellersEvery seller whose total liability for sales and use taxes for the twelve-month period ended on the preceding September thirtieth was less than one thousand dollars may, subject to the …

Regulations of Connecticut State AgenciesSec. 12-426-25. Leasing and rental of tangible personal property(a) General rule. The rental or leasing of tangible personal property for a consideration in this state is a sale and is subject to the tax. The lessor is a retailer who must …

Regulations of Connecticut State AgenciesSec. 12-426-26. (Repealed) Repealed April 23, 1991.