Are boat mooring and storage services taxable?
Yes, but only for part of the year. The transfer for consideration of space or the right to use any space for the purpose of storage or mooring of any noncommercial vessel is taxable, except for dry or wet storage, or mooring of any noncommercial vessel from November 1 through and including April 30 of the following year. From October 1 through and including April 30 of the following year, vessels that would not otherwise be subject to Connecticut sales and use taxes are not subject to use tax when the vessels enter this state exclusively for purposes of: (1) delivery of the vessel to a facility in Connecticut for storage, including dry storage and storage in water by means of apparatus preventing ice damage to the hull, maintenance, or repair, or (2) the actual process of storage, maintenance, or repair of the vessel. 16. Can an Indian tribe located in Connecticut purchase tax-exempt a vessel to be awarded as a prize? Yes. A federally recognized Indian tribe located in Connecticut tha
