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Connecticut issues new building contractor’s tax guide.


Construction

The Connecticut Department of Revenue Services has issued Informational Publication 2004(29), which replaces Informational Publication 99(19). The publication includes instructions on obtaining a sales and use tax permit, accounting methods, bad debts, types of construction contracts (including lump-sum, cost-plus, and time and material contracts), a discussion on real property, service charges, materials used in construction contracts, nontaxable contracts, exclusion for hazardous waste and other contaminant services, tangible personal property, installation versus repair or maintenance of tangible personal property, equipment rental or service contract, condominiums, construction contracts with direct payment permit holders, and bond requirements of nonresident contractors. (Informational Publication 2004(29), Connecticut Department of Revenue Services, December 15, 2004)

(01/24/2005)
(Archived)
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