Connecticut Sales Tax on Optional Maintenance Contracts Connecticut: Sales Tax Handbook


Are Optional Maintenance Contracts subject to sales tax?

While Connecticut's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of optional maintenance contracts in Connecticut, including parts purchased for use in performing service under optional maintenance contracts. To learn more, see a full list of taxable and tax-exempt items in Connecticut.

General Optional Maintenance Contracts
Sales of are subject to sales tax in Connecticut.

Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts
In the state of Connecticut, repairers are considered to be liable for tax on any purchases of non- integral parts.

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