28 H.B. Please enable JavaScript to view the site. The full impact to the state is estimated to be $271.6 million in FY 20. Assemb., Reg. 2 2019 Conn. Pub. Property tax credit limit: The budget bill continues to limit eligibility for the property tax credit to taxpayers with dependents and those who are 65 years old or older through 2020. The tax rate on luxury goods is 7.75% and applies to sales of motor vehicles over $50,000, jewelry over $5000, and clothing, footwear and accessories over $1000 (information current as of February 1, 2019). 7424, Sec. 9 H.B. 19-117; H.B. § 12-214(b)(8)(A). § 12-219(b)(8)(A). 72 authorizes a 50 percent tax credit for payments made by businesses for student loans issued to certain employees of their business.29 The credit can be used to offset taxes on corporate income, insurance premiums, and hospitals. Under the bill, the capital base rate decreases to 2.6 mills in 2021; 2.1 mills in 2022; 1.1 mills in 2023; and zero mills beginning in 2024. 7424, 2019 Gen. This message will not be visible when page is activated. Economic and click-through nexus: Effective July 1, 2019, every person making retail sales of tangible personal property and services from outside Connecticut to a destination in the state is liable for sales tax if they make 200 transactions and have gross receipts of $100,000 (currently $250,000) during a 12-month period. 6 H.B. Effective August 1, 2019, to June 30, 2021, single-use plastic bags are subject to a 10¢ fee. See Terms of Use for more information. The sales threshold for click-through nexus is also lowered to sales of $100,000 (previously $250,000) made through referral agreements. 16 H.B. Corporate Income Tax Legislative update: What happened in 2016? 7424, Sec. Available incentives included corporation business and personal income tax credits and deductions, sales and use tax exemptions, and a property tax assessment freeze. It is my honor to serve the State of Connecticut and you, the taxpayer. § 12-704d(b). 35 Cold Spring Road This newsletter summarizes Connecticut tax legislation enacted, court decisions rendered and administrative guidance published by the Connecticut Department of Revenue Services during the first ten months of 2019. 344, amending Conn. Gen. Stat. 341, amending Conn. Gen. Stat. 19-86; S.B. The legislation also contains a number of changes that impact sales and use tax, generally applicable for sales occurring on or after October 1, 2019, (unless otherwise noted), including the following: There are no additional sales taxes imposed by local jurisdictions in Connecticut. State tax legislative, judicial, and administrative developments. 24 H.B. 19 H.B. 7424, Sec. 328, amending Conn. Gen. Stat. Exempts nonresident, individual members from filing a Connecticut individual income tax return provided such member’s individual tax liability would be satisfied by the PET tax credit allowed to such member. 319, amending Conn. Gen. Stat. Filing fees for pass-through entities: Beginning July 1, 2020, the bill increases, from $20 to $80, the fee that foreign and domestic limited partnerships, LLCs, and LLPs pay for filing an annual report with the Secretary of State. 1, amending Conn. Gen. Stat. § 12- 407(a)(15)(A)(v). As of October 1, 2019, electronically accessed or. 318, amending Conn. Gen. Stat. 1, amending Conn. Gen. Stat. Connecticut enacts broad tax changes during 2019 legislative session has been saved, Connecticut enacts broad tax changes during 2019 legislative session has been removed, An Article Titled Connecticut enacts broad tax changes during 2019 legislative session already exists in Saved items. 22 H.B. 12-40 to 12-121z: Property Tax Assessment § 12-284b(b). 7373 provide certain changes to the pass-through entity tax (PET), which are generally applicable for tax years beginning on or after January 1, 2019, unless otherwise noted: For tax years commencing on or after January 1, 2019, H.B. ... Taxes on digital downloads and streaming services will rise from 1% to 6.35 percent, the standard sales tax rate. Effective July 1, 2019, deeds that transfer the transferor's principal residence, which has a concrete foundation that has deteriorated due to the presence of pyrrhotite are exempt from real estate conveyance tax, provided the transferor obtains a written evaluation from a professional engineer indicating that the foundation of the residence was made with defective concrete. The 6.35% sales tax rate in Hartford consists of 6.35% Connecticut state sales tax. 7424),1 which makes certain modifications to Connecticut’s tax laws including: The governor also signed House Bill 7373 (H.B. While Connecticut's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. Connecticut first adopted a general state sales tax in 1947, and since that time, the rate has risen to 6.35 percent. Connecticut imposes a 6.35% sales and use tax, with certain exceptions, on a wide range of services. The sales tax expansion will generate an additional $11.8 million in the first year and $24.4 million in the second year. 342, amending Conn. Gen. Stat. 7424 increases, from 1.25 percent to 2.25 percent, the real estate conveyance tax rate on the portion of the sales price that exceeds $2.5 million.27 For tax years beginning on or after January 2021, taxpayers who paid conveyance tax at the new rate may calculate their property tax credit against the income tax based on the amount paid in conveyance tax over a three-year period, beginning in the third year after the conveyance tax was paid.28. § 12-704c(d). As of July 1, 2019, a remote seller triggers economic nexus if, in the preceding 12-month period ending on the immediately preceding September 30, it makes retail sales of tangible personal property or services into Connecticut and has: Gross receipts of $100,000 or more in Connecticut; and; At least 200 Connecticut retail sales. 340, amending Conn. Gen. Stat. In addition to lowering the threshold for economic nexus and extending it to sales of services, the bill eliminates the condition that such retailers be regularly or systematically soliciting sales in Connecticut. In the United States, Deloitte refers to one or more of the US member firms of DTTL, their related entities that operate using the "Deloitte" name in the United States and their respective affiliates. 7424, Sec. There is no applicable county tax, city tax or special tax. The Commissioner must submit the plan to the Finance, Revenue and Bonding Committee by February 5, 2020, along with a draft of proposed legislation to implement it. The sales tax jurisdiction name is Connecticut, which may refer to a local government division. 7424, Sec. Admissions tax: The admissions tax rate is reduced for certain venues from 10% to 7.5% for sales occurring on or after July 1, 2019, and from 7.5% to 5% for sales occurring on or after July 1, 2020. Hospital provider tax. Act No. § 12-699(g)(1). The authors of this alert would like to acknowledge the contributions of Daniel Masciello to the drafting process. § 12-217zz(a)(3)(D). These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. Applies to both the standard and alternative base methods. The bill makes significant changes to how corporations and pass-through entities are taxed. 11 H.B. 23, 2007). All rights reserved.Website Designed by Graff Public Solutions, LLC, DRS must mail, electronically or by first class mail, an information return form by August 15, 2019, to employers, Employers must return it by October 1, 2019, Public Policy & Legislative Agenda, TANF Case Management Program - Basic Needs, Connecticut Council of Family Service Agencies. § 12-699(c). Groceries, prescription drugs and non-prescription drugs are exempt from the Connecticut sales tax Counties and cities are not allowed to collect local sales taxes Eliminates the condition that out-of-state retailers be “regularly or systematically” soliciting sales. The commission must provide estimates of the total revenue an employer payroll tax would generate, based on the assumption that either a 5% payroll tax is imposed beginning January 1, 2021 or a payroll tax is phased in over three years at the rate of 1.5% in year one, 3% in year two, and 5% in year three. Sales tax laws don’t always keep up with the times. Elimination of exemptions: Effective January 1, 2020, the bill eliminates the sales and use tax exemptions for safety apparel; specified parking services; dry cleaning services; laundry services and interior design services unless purchased by a business for use by such business. Read here for more about Amazon FBA and sales tax nexus.Here’s a list of all Amazon Fulfillment Centers in the United States.. Do you have economic nexus in Connecticut? Sess. 321, adding Conn. Gen. Stat. Buried in the budget proposal from the Finance, Revenue and Bonding Committee is a controversial change to the way Connecticut collects sales tax – one that has failed in several other states and one that the former Commission of the Department of Revenue Services said would be a … Excludes from the PET base any item treated as an itemized deduction for federal income tax purposes. Dan is a senior tax consultant working in the Hartford, Connecticut, Multistate Tax practice of Deloitte Tax LLP. Services: The place of sale when a service is involved is based on where the service is to be used. Expands the PET base to include guaranteed payments. We are happy to provide information about our programs or member agencies or respond to general inquiries through this site. Teacher pension exemption: The bill delays an increase in the teacher pension exemption to 50% until January 1, 2021, and maintains the current 25% exemption for 2019 and 2020. DTTL and each of its member firms are legally separate and independent entities. § 12-411(1)(A). The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. To get started with myconneCT, click here! § 12-410(5)(C), (D), (E). 7373) and Senate Bill 72 (S.B. Assemb., Reg. 7424, Sec. 19-186; H.B. A “short-term rental platform” is a physical or electronic place that allows such operators to display available accommodations to prospective guests, including a store, booth, website, catalog, or dedicated software application. A handful of items and services will be subjected to the state’s 6.35 percent sales tax as of Jan. 1. On June 26, 2019, Governor Ned Lamont signed House Bill 7424 (H.B. Department of Revenue Services: Chapter 202 Secs. As of October 1, 2019, the full Connecticut state sales tax rate of 6.35 percent will apply. Visit our Electronic Filing Page to file Business or Individual returns.. Log in (or Register for the first time) below to subscribe to e-alerts or to update your subscription profile. Employers must return it by October 1, 2019. 322, amending Conn. Gen. Stat. 12 H.B. Room occupancy tax collection: The legislation requires "short-term rental facilitators" who facilitate retail sales of at least $250,000 during the prior 12-month period by short-term rental operators by providing a short-term rental platform, to obtain a sales tax permit to collect the room occupancy tax (15% sales and use tax for hotels and lodging houses and 11% for bed and breakfast establishments) and collect and remit tax for the sales that they facilitate for short-term rental operators on their platforms. The statewide rate of 6.35% applies to the retail sale, lease, or rental of most goods and taxable services. STEM graduate tax credit repeal: Effective for tax years beginning January 1, 2019, the refundable personal income tax credit for college graduates in science, technology, engineering, or math (STEM) fields is repealed. (Conn., July 8, 2019), 2019 Conn. Pub. transferred canned or prewritten software will also be. Connecticut's full 6.35 percent sales tax will apply to digital purchases. Please see www.deloitte.com/about to learn more about our global network of member firms. Act No. Alcoholic beverage tax rates. Prepared meals: The bill increases the sales and use tax rate on the sale of meals sold by eating establishments, caterers or grocery stores; and alcoholic beverages, soft drinks, sodas or beverages ordinarily dispensed at bars and soda fountains to 7.35% from 6.35%. Connecticut Innovations, which administers the program, may reserve up to $5 million (previously $3 million) in aggregate credits in each fiscal year. Connecticut enacts broad tax changes during 2019 legislative session, Telecommunications, Media & Entertainment, Changes in pass-through entities provisions, Changes in individual angel investor credit, Changes to real property tax and related conveyance taxes, New corporate tax credit for student loan payments, Deloitte Tax LLP's Multistate Tax practice, 2019 Conn. Pub. Business entity tax repealed for LLC's, S-Corporations and Partnerships: The $250 business entity tax is eliminated beginning January 1, 2020. § 12-494(b)(2)(C). Higher taxes on prepared meals and beverages. I would like to welcome you to the Connecticut Department of Revenue Services (DRS) website. Note: Taxpayers are not subject to estimated tax payment requirements and interest on underpayments for the 2019 tax year for any additional tax due as a result of the credit reduction prior to it taking effect. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. Effective Oct. 1, 2019, the sales tax rate on digital goods and certain electronically delivered software is increased from 1% to the general state rate of 6.35%. The legislation also contains a number of changes that impact sales and use tax, generally applicable for sales occurring on or after October 1, 2019, (unless otherwise noted), including the following: Applicable to conveyances of residential properties occurring on or after July 1, 2020, H.B. 7373, Sec. The annual credit was $500 and could be claimed for five years after graduation. 7424, Sec. It may take 24-48 hours to receive a response to the inquiries submitted through the CCFSA website. The bill also provides that Connecticut Innovations may prioritize unreserved credits for veteran-owned, women-owned or minority-owned businesses and businesses owned by individuals with disabilities. Assemb., Reg. However, there are exceptions: The tax on the rental or leasing of a passenger motor vehicle for a period of 30 consecutive calendar days or less is 9.35%. Connecticut has a statewide sales tax rate of 6.35%, which has been in place since 1947. 327, amending Conn. Gen. Stat. Certain services may not be available to attest clients under the rules and regulations of public accounting. 7424, Sec. If you are interested in the sales tax on vehicle sales, see the car sales tax page instead.Scroll to view the full table, and click any category for more details. Short-term rental operators are not liable for collecting room occupancy tax to the extent that the short-term rental facilitator collected the tax due. 27 H.B. There is no county sale tax for Connecticut. 7424, Sec. You can print a 6.35% sales tax table here. The Connecticut state sales tax rate is 6.35%, and the average CT sales tax after local surtaxes is 6.35%. The budget bill phases out the capital base component of the tax over a 4-year period. Coin operated laundry services remain exempt. For sales occurring on or after July 1, 2019, but prior to July 1, 2020, for any event at the Dunkin' Donuts Park in Hartford, the tax is 5% of the admission charge. 12-35 to 12-39dd: Collection of State Taxes: Chapter 203 Secs. The state general sales tax rate of Connecticut is 6.35%. 5 H.B. 7424, Sec. A guide to Connecticut taxes you'll pay in new state budget ... June 9, 2019 2:37 ... He’d originally proposed expanding the sales tax to all services. Sess. This box/component contains JavaScript that is needed on this page. In order to collect the necessary data for this study, DRS must mail, electronically or by first class mail, an information return form by August 15, 2019, to employers, excluding the federal government, state government, municipalities, local or regional boards of education, tribal nations, and self-employed individuals. The previous statutory language exempted such members from filing provided the pass-through entity filed and paid the PET. Digital goods and software: Effective October 1, 2019, the sales and use tax rate on digital goods and canned or prewritten software that is electronically accessed or transferred, other than when purchased by a business for use by such business, will be subject to the full 6.35% sales tax rate and will no longer be considered computer and data processing services, which are subject to a reduced rate of 1%. Assemb., Reg. § 34-38n(a). H.B. Agencies Regs. Real estate conveyance tax. Fullwidth SCC. 17 H.B. 7424 does not alter Connecticut’s historical treatment of physically purchased canned or prewritten software as tangible personal property subject to the 6.35 percent sales and use tax rate. 7424, Sec. Updated December 2020; originally published February 2019. These changes include: H.B. © 2021. Connecticut's smoking age will rise to 21, the minimum wage will increase to $11 and a 6.35 percent sales tax will apply to digital purchases, including Netflix subscriptions. Sep 25, 2019 at 6:00 AM . On and after July 1, 2021, single-use plastic checkout bags are banned. For tax years beginning on or after January 1, 2021, taxpayers who paid conveyance tax at the new 2.25% rate may calculate their property tax credit against the income tax based on the amount paid in conveyance tax over a 3-year period, beginning in the third year after the conveyance tax was paid. If you are looking to file a return or pay a return electronically you … (Conn., June 28, 2019). 320, adding Conn. Gen. Stat. Dyed diesel fuel sold by a marine fuel dock: The sales and use tax rate on dyed diesel fuel sold by a marine fuel dock exclusively for marine purposes is reduced to 2.99%. § 12-408(a)(12)(G); H.B. 72, 2019 Gen. Lowers the sales tax economic nexus threshold, Changes to the pass-through entity tax, including expanding the tax base to include guaranteed payments and updating the language controlling a nonresident partner’s obligation to file an individual return, A new corporate tax credit for payments made by businesses for student loans issued to employees. FUN FACTS. 7424 or other Connecticut tax matters, please contact any of the following Deloitte Tax professionals: Jack Lutz, managing director—Deloitte Tax LLP, Hartford, +1 860 725 3150, R. Craig Aronson, managing director—Deloitte Tax LLP, Hartford, +1 860 725 3127, Kimberly Sweeney, managing director—Deloitte Tax LLP, Stamford, +1 203 708 4476, Nicholas Rochedieu, senior manager—Deloitte Tax LLP, Hartford, +1 860 725 3101, Dareck Stringfield, senior manager—Deloitte Tax LLP, Hartford, +1 203 708 4236, Maura Bakoulis (Zaneski), manager—Deloitte Tax LLP, Hartford, +1 860 725 3348. 7424 increases the maximum total tax credit allowed to any angel investor in a single year from $250,000 to $500,000.17 The bill also extends the credit program to July 1, 2024.18. § 12-699(e). 349, eliminating Conn. Gen. Stat. 327, amending Conn. Gen. Stat. The alerts provide a brief summary of specific multistate developments relevant to taxpayers, tax professionals, and other interested persons. (Conn., June 26, 2019). 15 H.B. Each electronic cigarette wholesaler must file the return electronically and make payment by electronic funds transfer. Corporate surcharge: The bill extends the 10% corporate surcharge to income years commencing on or after January 1, 2018, and prior to January 1, 2021. Credit cap: For taxable years beginning on or after January 1, 2019, the bill reduces from 70% to 50.01%, the amount by which a company may reduce its tax liability using research and development and Urban Reinvestment Act credits. 347, amending Conn. Gen. Stat. The venues subject to reduced rates are: the XL Center in Hartford; Dillon Stadium in Hartford; athletic events presented by a member team of the Atlantic League of Professional Baseball at the New Britain Stadium; Webster Bank Arena in Bridgeport; Harbor Yard Amphitheater in Bridgeport; Dodd Stadium in Norwich; Oakdale Theatre in Wallingford; and events, other than already exempt interscholastic athletic events, at Rentschler Field in East Hartford. Do not delete! For the phase-in estimate, the commission must assume that income tax rates on wage income would be reduced to 0% for taxpayers in the current 3% and 5% brackets; 0.5% for the 5.5% bracket; 1% for the 6% bracket; 2.5% for the 6.5% bracket; 2.9% for the 6.9% bracket; and 2.99% for the 6.99% bracket. (Conn., July 8, 2019). This table shows the taxability of various goods and services in Connecticut. 3 2019 Conn. Pub. Transportation network company fee. 333, amending Conn. Gen. Stat. Exempts entities with less than $1,000 in annual PET liabilities from the requirement to make estimated payments. 4 H.B. In many states, localities are able to impose local sales taxes on top of the state sales tax. "Electronic cigarette products" means electronic nicotine delivery systems, liquid nicotine containers, vapor products, and electronic cigarette liquids. “Digital goods” include audio and visual works, or audio-visual works, and reading materials or ring tones, that are electronically accessed or transferred. Each electronic cigarette wholesaler must file a return and pay the tax for the immediately preceding calendar month with the DRS Commissioner, on or before the last day of each month. Sess. 2, amending Conn. Gen. Stat. Every 2020 combined rates mentioned above are the results of Connecticut state rate (6.35%). 335, amending Conn. Gen. Stat. Sess. Please do not use this form in the case of emergencies. 18 Id., amending Conn. Gen. Stat. Sess. Act No. Rocky Hill, CT, 06067 IMPORTANT: In preparation for this transition, the tax types listed above have been disabled in the TSC. The scenario in Table 5 applies the 6.35% rate to all of the categories of sales listed in the baseline table but excludes the room occupancy (hotels, lodging houses, and bed and breakfasts) and rental car taxes. Social login not available on Microsoft Edge browser at this time. Act No. 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. 7424, Sec. This tax alert provides a high-level summary of these bills. For tax years commencing on or after January 1, 2020, H.B. Act No. However, as of June 2019, there are no local sales taxes in Connecticut. 1 2019 Conn. Pub. 338, amending Conn. Gen. Stat. remain taxable at the 1% rate for computer and data. The current personal income tax rates are assumed to continue to apply to non-wage income. 19-117; H.B. Lowers the economic nexus threshold to 200 transactions and $100,000 of annual gross receipts. The change will … 20 H.B. 7424, Sec. 7424 and H.B. 7373, Sec. Plastic bag fee. 23 H.B. Effective July 1, 2019, the bill increases, from 25¢ to 30¢, the fee that Uber, Lyft and other transportation network companies must pay on each ride that originates in the state. DTTL (also referred to as "Deloitte Global") does not provide services to clients. 7424, Sec. 319, amending Conn. Gen. Stat. Remote Sales Tax Collection , “Implications of the Supreme Court’s Historic Decision in Wayfair.” July 9, 2018 “Streamlined Sales and Use Tax Agreement,” OLR Report 2018-R-0182 “Legislative Changes Affecting Motor Vehicle Fuels Tax, Sales and Use Taxes, and Rental Surcharge,” Department of Revenue Services SN 2018 (5.1) (Conn., June 28, 2019). § 12-219(a)(1). 7424 repeals the $250 business entity tax. PS 2019(4), Sales and Use Tax on Dry Cleaning Services and Laundry Services, Dry Cleaning Establishment Surcharge, and Business Use Tax Obligations 14 H.B. 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