Regulations of Connecticut State Agencies — Title 12
Conn. Agencies Regs § 12-426-2
Barbers, beauty shop operators, bootblacks, launderers and
cleaners
Barbers, beauty shop operators, bootblacks, launderers and cleaners are the consumers of the supplies and other property used in performing their services. They are retailers, however, of any such supplies or of used articles or other tangible personal property which they sell to consumers in the regular course of business.
Note:—''Consumer'' pays a tax reimbursement to the retailer when purchase is made in this state.
''Retailer'' collects the tax reimbursement from the customer and pays the applicable rate of sales tax to the state quarterly on his gross receipts.
Amendment history
April 4, 1972
Source: official regulations index (title 12 publishes as one PDF)
Nearby sections (25 sections)
- 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- 12-426-3 · Repealed, March 5, 2003
- 12-426-4 · Florists
- 12-426-5 · Repealed, July 28, 1987
- 12-426-5a · Funeral establishments
- 12-426-6 · Circulating libraries
- 12-426-9 · Repealed, April 4, 1972
- 12-426-10 · Repealed, April 7, 1980
- 12-426-10a · Repealed, December 26, 1985
- 12-426-11 · Repealed, April 7, 1980
- 12-426-11b · Repealed, April 23, 1991
- 12-426-12 · Repealed, April 6, 2000
- 12-426-13 · Medicines by prescription