Connecticut now imposes a 6% sales and use tax on storage space effective July 1, 2002.

To qualify for this taxes, the storage space must be rented to store personal property. Rentals of entire buildings like warehouses are not affected by this notice. See the notice for all details. (Special Notice 2002 (9), Connecticut Department of Revenue Services, July 26, 2002)

Posted on December 15, 2002