Transcription of BUILDING CONTRACTORS’ - Connecticut
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BUILDING CONTRACTORS’ - Connecticut
IP 2006 (35)S T A T E O F C O N N E C T I C U TDEPARTMENT OF REVENUE SERVICESI ssued: March 2007 BUILDINGCONTRACTORS GUIDE TOSALES AND USETAXES2IP 2006(35), BUILDING Contractors' Guide to Sales and Use TaxesThis document is not intended to be used as a legalruling, but as a general guide for the proper treatmentof sales and use taxes as they relate to the every potential tax situation is covered in this you have questions about the taxability of goods orservices you provide, contact the Department ofRevenue Services (DRS) Taxpayer Services Division(see inside back cover).TO ORDER INFORMATIONAL PUBLICATION 2006(35), BUILDING CONTRACTORS GUIDE TO SALES AND USE TAXES,SEND A 9" X 12" SELF-ADDRESSED ENVELOPE WITH $ POSTAGE AFFIXED TO:DEPARTMENT OF REVENUE SERVICESMAIL UNIT, BUILDING CONTRACTORS GUIDE25 SIGOURNEY STREETHARTFORD CT 06106-5032 VISIT THE DRS WEBSITE AT TO PREVIEW ANDDOWNLOAD FORMS AND 2006(35), BUILDING Contractors' Guide to Sales and Use Taxes3 TABLE OF CONTENTSThe BasicsNONTAXABLE Materials.
4 IP 2006(35), Building Contractors' Guide to Sales and Use Taxes Air Conditioning (See Central Air Conditioning and Ventilation Systems) Alarm Systems..... 24 Antennas and Communications Towers..... 24 Appliances (See Kitchens and Telephone, Audio-Visual, and Computer Cable or Wiring) ...
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