Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-407(2)(i)(W)-1
Window cleaning services
# (a)
Definition. The term ''window cleaning services'' means cleaning windows and exterior and interior glass, when rendered to any real property, whether it is new or existing real property and whether or not it is industrial, commercial or income-producing real property.
# (b)
Purchases by service providers. Because window cleaning service providers are considered to be the consumers of supplies that are used by them in providing their services, sales to a provider of window cleaning services of tangible personal property used in rendering such services are retail sales and are subject to tax.
# (c)
Where window cleaning services are deemed to be rendered. Window cleaning services are deemed to be rendered at the location of the real property affected. If window cleaning services are rendered at real property located within Connecticut, such services shall be taxable, notwithstanding the fact that the materials consumed in rendering such services were purchased outside Connecticut, the contract for services was negotiated or executed outside Connecticut, the bill or invoice for such services is mailed to or from an address outside Connecticut, or the purchaser of such services is a nonresident.
Amendment history
April 7, 1999
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 12-407(2)(i)(F)-1 · Photographic studio services
- 12-407(2)(i)(I)-1 · Services to industrial, commercial or…
- 12-407(2)(i)(J)-1 · Business analysis, business management, business
- 12-407(2)(i)(M)-1 · Repair services to motor vehicles
- 12-407(2)(i)(N)-1 · Motor vehicle parking services
- 12-407(2)(i)(O)-1 · Radio and television repair services
- 12-407(2)(i)(P)-1 · Furniture reupholstering and repair services
- 12-407(2)(i)(Q)-1 · Electrical and electronic repair services
- 12-407(2)(i)(R)-1 · Lobbying or consulting services
- 12-407(2)(i)(S)-1 · Sales agent services for selling tangible personal
- 12-407(2)(i)(T)-1 · Locksmith services
- 12-407(2)(i)(V)-1 · Landscaping and horticulture services
- 12-407(2)(i)(W)-1 · Window cleaning services
- 12-407(2)(i)(X)-1 · Maintenance services
- 12-407(2)(i)(Y)-1 · Janitorial services
- 12-407(2)(i)(Z)-1 · Exterminating services
- 12-408-1 · Worthless accounts receivable
- 12-410(5)-1 · Resale of services
- 12-411(14)-1 · Resale of services excluded from use tax
- 12-412(18)-1 · Materials, tools and fuel used directly in an industrial
- 12-412(34)-1 · Machinery used directly in a manufacturing production
- 12-412(63)-1 · Farmer tax exemption permits
- 12-426-1 · Resale certificates
- 12-426-2 · Barbers, beauty shop operators, bootblacks, launderers and
- 12-426-3 · Repealed, March 5, 2003