This is a web hosting and transaction service agreement. The customer agrees to purchase from provider the world wide web hosting services and transaction services as selected by customer. The agreement addresses the restrictions on use, ownership, technical requirements, customer service, payments, and all other provisions that are typical of such an agreement.
Connecticut Web Hosting and Transaction Service Agreement
Category:
State:
Multi-State
Control #:
US-TC0610
Format:
Word;
PDF;
Rich Text
Instant download
Description
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FAQ
Connecticut generally imposes sales tax on retail sales of tangible personal property. Digital goods are included within the definition of ?tangible personal property.? Conn.
Unless contracts or other documents specifically state otherwise, digital goods will be presumed to be electronically delivered or transferred into Connecticut, and subject to Connecticut sales and use tax, if the billing address of the consumer or subscriber is in Connecticut.
Internet access services are no longer subject to tax as of July 1, 2001. However, other aspects of providing access to information remain subject to tax. (See the definition of Internet access services above.) The General Assembly began to phase out the tax on computer and data processing services in 1997.
Stat. Section 12-407(2)(i)(GG), which imposes sales and use taxes on "any repair or maintenance service to any item of tangible property including any contract of warranty or service related to any such item."
Why does Connecticut require sales tax on Software-as-a-Service (SaaS)? Connecticut advises that software delivered electronically and data processing services are taxable. This includes software offered through a subscription service.
If you sign a contract in the seller's normal place of business, you may have seventy two hours, or three days, in which to cancel the contract for certain contracts in the State of Connecticut.
Connecticut broadly taxes digital products, including SaaS, digital goods, people services, and more. The statewide tax rate is 6.35%, but some products sold in B2B transactions, including SaaS, are subject to a reduced sales tax rate of 1%.
There are many services that are taxable in Connecticut: Advertising and public relations services. Business analysis, management, management consulting and public relations services. Cable and satellite television services. Car wash services, including coin-operated car washes.