Connecticut Natural Gas Inventory Forward Sale Contract
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How to fill out Natural Gas Inventory Forward Sale Contract?
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FAQ
The planting of trees, shrubs and sod are considered to be landscaping services. Landscaping services rendered to new construction, residential real estate, and industrial, commercial or income-producing property are subject to sales and use tax.
GENERAL RULES: The gross receipts from paving, painting or staining, wallpapering, roofing, siding and exterior sheet metal work provided in the renovation and repair of residential property are treated as sales subject to the Sales and Use Taxes Act as of October 1, 1991.
Connecticut building contractors and out-of-state contractors performing services in Connecticut are generally required to collect sales tax on their sales. Moreover, such contractors are required to pay sales or use tax on their purchases.
Tax-exempt goods Some goods are exempt from sales tax under Connecticut law. Examples include bicycle helmets, most non-prepared food items, medicines, and some medical devices and supplies.
Connecticut requires business owners to apply for a sales tax permit online, using the myconneCT online portal. There is a $100 fee, which you must make pay directly from a checking or savings account. Credit cards are not accepted.
There are no additional sales taxes imposed by local jurisdictions in Connecticut. While the general sales and use tax rate is 6.35%, other rates are imposed under Connecticut law as follows: 1%
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.
Acts 3, §103 (June Spec. Sess.) treating as sales subject to the sales and use taxes the following renovation and repair services provided to renovation and repair services provided to residential real property: paving, painting or staining, wallpapering, roofing, siding and exterior sheet metal work.