Connecticut Contract with Consultant for Sales, Research and Development
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How to fill out Contract With Consultant For Sales, Research And Development?
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FAQ
Professional services are not subject to sales tax in the state of California.
Connecticut law imposes a 6.35% sales tax on all retail sales and certain business and professional services (CGS § 12-408). Business and professional services in Connecticut are presumed to be exempt from the state's sales tax unless specifically identified as taxable by state law.
Several exemptions are certain types of safety gear, some types of groceries, certain types of clothing, children's car seats, children's bicycle helmets, college textbooks, compact fluorescent light bulbs, most types of medical equipment, and certain motor vehicles.
In Ruling No. 91-17 the Department held that marketing research services are not subject to sales and use taxes.
Connecticut law imposes a 6.35% sales tax on all retail sales and certain business and professional services (CGS § 12-408). Business and professional services in Connecticut are presumed to be exempt from the state's sales tax unless specifically identified as taxable by state law.
Typically, the gross receipts of contractors are not subject to sales or use tax. However, in Connecticut, real property contractors are considered to be retailers of services and must collect sales tax on their taxable services.
Connecticut law imposes a 6.35% sales tax on all retail sales and certain business and professional services (CGS § 12-408). Business and professional services in Connecticut are presumed to be exempt from the state's sales tax unless specifically identified as taxable by state law.
Sales Tax Exemptions in Connecticut Several exemptions are certain types of safety gear, some types of groceries, certain types of clothing, children's car seats, children's bicycle helmets, college textbooks, compact fluorescent light bulbs, most types of medical equipment, and certain motor vehicles.
Business management and consulting services are subject to Connecticut sales and use taxes if the services apply to core business activities or human resource management activities (CGS § 12-407 (a) (37) (J)) and Conn.
Some items are exempt from sales and use tax, including:Sales of certain food products for human consumption (many groceries)Sales to the U.S. Government.Sales of prescription medicine and certain medical devices.Sales of items paid for with food stamps.