Connecticut Sales Tax on Services Connecticut: Sales Tax Handbook

Connecticut:

Are Services 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 services in Connecticut, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Connecticut.


Janitorial Services
TAXABLE
In the state of Connecticut, janitorial or maintenance services which are performed on a casual- sale basis are not considered to be taxable. Janitorial services for the disabled may also be considered exempt.

Transportation Services
EXEMPT
In the state of Connecticut, certain intrastate transportation services which were provided by livery services are considered to be taxable.



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Source: http://www.salestaxhandbook.com/connecticut/sales-tax-taxability/services