Can a business purchase services for resale without paying sales tax?
Yes. A business may issue a Connecticut resale certificate to a service provider for the purchase of a service listed in Conn. Gen. Stat. 12-407(a)(37) if the business intends to transfer the service as an integral, inseparable component part of a service listed in Conn. Gen. Stat. 12-407(a)(37) that the business will subsequently sell either to another service provider or to an ultimate consumer. A service is an integral, inseparable component part of a listed service if the service purchased by the business from the service provider is essential to complete the performance of the business service and without which the business service could not be rendered. How do customers demonstrate they are exempt from paying sales tax? The customer must give the business a completed Connecticut Sales and Use Tax Resale Certificate or other approved exemption certificate. Retailers making sales in Connecticut should not accept exemption certificates issued by other states. Informational Publicati
