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

DRS has reproduced this regulation. This is an unofficial copy. Official copies of regulations ONLY are available from the Commission on Official Legal Publications, 111 Phoenix Avenue, Enfield, CT 06082,  colp@jud.state.ct.us. Copies of DRS forms and publications are available at http://www.ct.gov/drs

 

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.)