Get CT DRS CERT-104 2005-2023
Certificate to its subcontractors to advise each subcontractor that sales and use taxes do not apply to all or a portion of the charges made by the subcontractor for services rendered to the general contractor. The owner or general contractor must attach a copy of the building permit issued by the municipality where the property is located to support the percentage of the project that is new construction. This certificate is issued only where the services rendered are services to industrial,.
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