DRS: Ruling 89-42, Training

 

STATE OF CONNECTICUT
DEPARTMENT OF REVENUE SERVICES

450 Columbus Blvd
Hartford CT 06103
 
 
 
 
 
 

 
 

Ruling 89-42

Training


Your inquiry relates to the taxability of educational training services in systems design.

Educational training services in systems design that are rendered to individuals are not subject to sales or use tax providing they are not performed in connection with the sale of tangible personal property.

Educational training services in systems design that are rendered to businesses are subject to sales or use tax pursuant to section 12-426-27 of the Regulations of Connecticut State Agencies.


TIMOTHY F. BANNON
COMMISSIONER

August 14, 1989