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Accordingly, masonry work performed on existing commercial, industrial or income producing property is subject to the sales and use tax. Masonry work provided to new construction or existing one, two or three family exclusively residential owner occupied real property is not taxable.
In general, installation services are not taxable when performed to owner-occupied residential property and new construction. Repair and maintenance services in general are taxed to the consumer on both labor and parts.
A contractor's labor is not subject to sales or use tax if performed in conjunction with new construction (with some exceptions), owner-occupied residential property (with some exceptions. Overall, from a sales tax compliance perspective, Connecticut is a fairly easy state in which to comply.
A contractor's labor is not subject to sales or use tax if performed in conjunction with new construction (with some exceptions), owner-occupied residential property (with some exceptions.
Connecticut does not require general contractors to hold a state license. However, if you do work on residential properties you'll be considered a home improvement contractor and you'll need to register with the Department of Consumer Protection.