Connecticut Sales and Use Tax for the Construction Industry
January 15, 2002 – 4:15pm
Radisson Hotel and Conference Center, Cromwell
General Overview of Sales and Use Tax
Tax Issues on Services
- Sales Tax on Tangible Personal Property.
- Sales Tax on Services.
- New Legislation.
- New Construction Services.
- Renovation Services.
- Mixed Jobs.
- Services Ancillary to Construction.
Administration and Miscellaneous Issues
- Sales to Exempt Entities.
- Sales for Resale.
- Cost Reimbursements.
- Nonresident Contractors.
- Billing Methods.