7424, Sec. Dan is a senior tax consultant working in the Hartford, Connecticut, Multistate Tax practice of Deloitte Tax LLP. Excludes from the PET base any item treated as an itemized deduction for federal income tax purposes. Filing fees for pass-through entities: Beginning July 1, 2020, the bill increases, from $20 to $80, the fee that foreign and domestic limited partnerships, LLCs, and LLPs pay for filing an annual report with the Secretary of State. § 12-408(a)(12)(G); H.B. Available incentives included corporation business and personal income tax credits and deductions, sales and use tax exemptions, and a property tax assessment freeze. 7424, Sec. The $250 business entity tax is currently due every other taxable year and is paid by S corporations, limited partnerships, limited liability partnerships (LLPs), and limited liability companies (LLCs). How 2020 Sales taxes are calculated in Connecticut. Sess. 28 H.B. 19 H.B. IP 2006(35), A Guide to Connecticut Sales and Use Taxes for Building Contractors; Conn. “Digital goods” include audio and visual works, or audio-visual works, and reading materials or ring tones, that are electronically accessed or transferred. The legislation also contains a number of changes that impact sales and use tax, generally applicable for sales occurring on or after October 1, 2019, (unless otherwise noted), including the following: Applicable to conveyances of residential properties occurring on or after July 1, 2020, H.B. Exempts nonresident, individual members from filing a Connecticut individual income tax return provided such member’s individual tax liability would be satisfied by the PET tax credit allowed to such member. Digital goods and software: Effective October 1, 2019, the sales and use tax rate on digital goods and canned or prewritten software that is electronically accessed or transferred, other than when purchased by a business for use by such business, will be subject to the full 6.35% sales tax rate and will no longer be considered computer and data processing services, which are subject to a reduced rate of 1%. 322, amending Conn. Gen. Stat. 7373, 2019 Gen. Admissions tax: The admissions tax rate is reduced for certain venues from 10% to 7.5% for sales occurring on or after July 1, 2019, and from 7.5% to 5% for sales occurring on or after July 1, 2020. 7424 and H.B. PS 2019(4), Sales and Use Tax on Dry Cleaning Services and Laundry Services, Dry Cleaning Establishment Surcharge, and Business Use Tax Obligations 344, amending Conn. Gen. Stat. 7373, Sec. See Terms of Use for more information. 14 H.B. 327, amending Conn. Gen. Stat. 333, amending Conn. Gen. Stat. (Conn., June 26, 2019), 2019 Conn. Pub. Chapter 201 Secs. The venues subject to reduced rates are: the XL Center in Hartford; Dillon Stadium in Hartford; athletic events presented by a member team of the Atlantic League of Professional Baseball at the New Britain Stadium; Webster Bank Arena in Bridgeport; Harbor Yard Amphitheater in Bridgeport; Dodd Stadium in Norwich; Oakdale Theatre in Wallingford; and events, other than already exempt interscholastic athletic events, at Rentschler Field in East Hartford. 24 H.B. 20 H.B. 18 Id., amending Conn. Gen. Stat. Assemb., Reg. You can print a 6.35% sales tax table here. Effective July 1, 2019, the bill increases, from 25¢ to 30¢, the fee that Uber, Lyft and other transportation network companies must pay on each ride that originates in the state. 6 H.B. 7424, Sec. remain taxable at the 1% rate for computer and data. I would like to welcome you to the Connecticut Department of Revenue Services (DRS) website. Hospital provider tax. Discover Deloitte and learn more about our people and culture. Effective for tax years beginning on or after January 1, 2019, the bill reduces the pass-through entity tax credit for a member's share of the tax to 87.5% (currently 93.01%). Employers must return it by October 1, 2019. 341, amending Conn. Gen. Stat. 7424, Sec. 349, eliminating Conn. Gen. Stat. Connecticut Innovations, which administers the program, may reserve up to $5 million (previously $3 million) in aggregate credits in each fiscal year. Each electronic cigarette wholesaler must file a return and pay the tax for the immediately preceding calendar month with the DRS Commissioner, on or before the last day of each month. Certified service providers: The bill directs the DRS Commissioner to consult with the Streamlined Sales Tax Governing Board to develop a list of certified service providers to facilitate Connecticut sales tax collection and remittance and develop a plan to implement the use of such certified service providers. Read here for more about Amazon FBA and sales tax nexus.Here’s a list of all Amazon Fulfillment Centers in the United States.. Do you have economic nexus in Connecticut? This box/component contains JavaScript that is needed on this page. § 12-214(b)(8)(A). Applies to both the standard and alternative base methods. The budget bill phases out the capital base component of the tax over a 4-year period. The new legislation will head to Governor Ned Lamont's desk for his signature. 340, amending Conn. Gen. Stat. Sess. 72 authorizes a 50 percent tax credit for payments made by businesses for student loans issued to certain employees of their business.29 The credit can be used to offset taxes on corporate income, insurance premiums, and hospitals. 12 H.B. 8 H.B. 320, adding Conn. Gen. Stat. 7424, Sec. 318, amending Conn. Gen. Stat. 7424, Sec. Corporations separately compute their liability under the regular corporation business tax rate of 7.5% and the corporate excess (capital base) tax equal to 3.1 mils per dollar of capital base with the tax not to exceed $1 million or be less than $250 and pay the larger of the two amounts (but not less than $250). 1 2019 Conn. Pub. In addition to lowering the threshold for economic nexus and extending it to sales of services, the bill eliminates the condition that such retailers be regularly or systematically soliciting sales in Connecticut. 12-1 to 12-34e: State and Local Revenue Services. 7424 implements a number of changes in tax laws relating to corporations for tax years beginning on or after January 1, 2019, unless otherwise noted. Property tax credit limit: The budget bill continues to limit eligibility for the property tax credit to taxpayers with dependents and those who are 65 years old or older through 2020. Taking action against systemic bias, racism, and unequal treatment, Key opportunities, trends, and challenges, Go straight to smart with daily updates on your mobile device, See what's happening this week and the impact on your business. Contractor services. The tax law changes are effective for various periods as discussed in the alert. Assemb., Reg. See also H.B. 7424 does not alter Connecticut’s historical treatment of physically purchased canned or prewritten software as tangible personal property subject to the 6.35 percent sales and use tax rate. 19-86; S.B. Changes to Connecticut sales and use tax. The previous statutory language exempted such members from filing provided the pass-through entity filed and paid the PET. The total tax credits allowed to any angel investor is increased to $500,000 (previously $250,000). § 12-699(e). (Conn., July 8, 2019), 2019 Conn. Pub. Act No. For tax years beginning on or after January 1, 2021, taxpayers who paid conveyance tax at the new 2.25% rate may calculate their property tax credit against the income tax based on the amount paid in conveyance tax over a 3-year period, beginning in the third year after the conveyance tax was paid. To learn more, see a full list of taxable and tax-exempt items in Connecticut. 7373, 2019 Gen. § 12-407(a)(37)(A), excluding “digital goods” from computer and data processing services. § 12-699a(b)(1). Act No. 7424, 2019 Gen. Buried in the budget proposal from the Finance, Revenue and Bonding Committee is a controversial change to the way Connecticut collects sales tax – one that has failed in several other states and one that the former Commission of the Department of Revenue Services said would be a … 319, amending Conn. Gen. Stat. 17 H.B. Visit our Electronic Filing Page to file Business or Individual returns.. Log in (or Register for the first time) below to subscribe to e-alerts or to update your subscription profile. For sales occurring on or after July 1, 2019, but prior to July 1, 2020, for any event at the Dunkin' Donuts Park in Hartford, the tax is 5% of the admission charge. 7424 or other Connecticut tax matters, please contact any of the following Deloitte Tax professionals: Jack Lutz, managing director—Deloitte Tax LLP, Hartford, +1 860 725 3150, R. Craig Aronson, managing director—Deloitte Tax LLP, Hartford, +1 860 725 3127, Kimberly Sweeney, managing director—Deloitte Tax LLP, Stamford, +1 203 708 4476, Nicholas Rochedieu, senior manager—Deloitte Tax LLP, Hartford, +1 860 725 3101, Dareck Stringfield, senior manager—Deloitte Tax LLP, Hartford, +1 203 708 4236, Maura Bakoulis (Zaneski), manager—Deloitte Tax LLP, Hartford, +1 860 725 3348. 7373, Sec. Please enable JavaScript to view the site. software to a business for use by the business, which will. As of October 1, 2019, the full Connecticut state sales tax rate of 6.35 percent will apply. 7424, Sec. The scenario in Table 5 applies the 6.35% rate to all of the categories of sales listed in the baseline table but excludes the room occupancy (hotels, lodging houses, and bed and breakfasts) and rental car taxes. § 34-38n(a). § 12-407(a)(13). This tax alert provides a high-level summary of these bills. Certain services may not be available to attest clients under the rules and regulations of public accounting. Elimination of exemptions: Effective January 1, 2020, the bill eliminates the sales and use tax exemptions for safety apparel; specified parking services; dry cleaning services; laundry services and interior design services unless purchased by a business for use by such business. The commission must provide estimates of the total revenue an employer payroll tax would generate, based on the assumption that either a 5% payroll tax is imposed beginning January 1, 2021 or a payroll tax is phased in over three years at the rate of 1.5% in year one, 3% in year two, and 5% in year three. STEM graduate tax credit repeal: Effective for tax years beginning January 1, 2019, the refundable personal income tax credit for college graduates in science, technology, engineering, or math (STEM) fields is repealed. The legislation also contains a number of changes that impact sales and use tax, generally applicable for sales occurring on or after October 1, 2019, (unless otherwise noted), including the following: Effective October 1, 2019, the bill imposes a tax on electronic cigarette products at a rate of 40¢ per milliliter for pre-filled e-cigarette products and 10% of the wholesale price for all other electronic cigarette products. On and after July 1, 2021, single-use plastic checkout bags are banned. These external alerts highlight selected developments involving state tax legislative, judicial, and administrative matters. Act No. § 12-699(c). For the phase-in estimate, the commission must assume that income tax rates on wage income would be reduced to 0% for taxpayers in the current 3% and 5% brackets; 0.5% for the 5.5% bracket; 1% for the 6% bracket; 2.5% for the 6.5% bracket; 2.9% for the 6.9% bracket; and 2.99% for the 6.99% bracket. State tax legislative, judicial, and administrative developments. 2, amending Conn. Gen. Stat. (Conn., June 26, 2019). Every 2020 combined rates mentioned above are the results of Connecticut state rate (6.35%). 7424, Sec. (Conn., July 8, 2019). 7424, Sec. See Connecticut State Department of Revenue Services, Policy Statement 2006(8) Sales and Use Taxes on Computer-Related Services and Sales of Tangible Personal Property (Mar. Transportation network company fee. The legislation also restructures and revises the hospital provider tax. A podcast by our professionals who share a sneak peek at life inside Deloitte. § 12-407(a)(43). The state has not provided guidance on whether the 2019 changes to the PET will result in additional tax liability and filing obligations for nonresident, individual members. ... Taxes on digital downloads and streaming services will rise from 1% to 6.35 percent, the standard sales tax rate. The bill makes significant changes to how corporations and pass-through entities are taxed. 4 H.B. Please see www.deloitte.com/about to learn more about our global network of member firms. Under the bill, the capital base rate decreases to 2.6 mills in 2021; 2.1 mills in 2022; 1.1 mills in 2023; and zero mills beginning in 2024. 72, 2019 Gen. 7424, Sec. The current personal income tax rates are assumed to continue to apply to non-wage income. § 12-426-18 Cosmetic medical procedures; Credit information and reporting; Dry Cleaning and laundry services. View the list of archived Multistate Tax alerts. Municipal governments in Connecticut are also allowed to collect a local-option sales tax that ranges from 0% to 0% across the state, with an average local tax of N/A (for a total of 6.35% … Sess. 1, amending Conn. Gen. Stat. Plastic bag fee. Connecticut is unusual in that it imposes a “luxury goods” tax on specified purchases. IMPORTANT: In preparation for this transition, the tax types listed above have been disabled in the TSC. 3 2019 Conn. Pub. Dyed diesel fuel sold by a marine fuel dock: The sales and use tax rate on dyed diesel fuel sold by a marine fuel dock exclusively for marine purposes is reduced to 2.99%. Connecticut, this is a Connecticut sale subject to Connecticut sales tax. This page describes the taxability of services in Connecticut, including janitorial services and transportation services. The Multistate Tax alert archive includes external tax alerts issued by Deloitte Tax LLP's Multistate Tax practice during the last three years. Assemb., Reg. These changes include: H.B. Real estate conveyance tax. The state general sales tax rate of Connecticut is 6.35%. Lowers the economic nexus threshold to 200 transactions and $100,000 of annual gross receipts. ”Digital goods“ means audio works, visual works, audio-visual works, reading materials or ring tones that are ele… All rights reserved.Website Designed by Graff Public Solutions, LLC, DRS must mail, electronically or by first class mail, an information return form by August 15, 2019, to employers, Employers must return it by October 1, 2019, Public Policy & Legislative Agenda, TANF Case Management Program - Basic Needs, Connecticut Council of Family Service Agencies. To get started with myconneCT, click here! This newsletter summarizes Connecticut tax legislation enacted, court decisions rendered and administrative guidance published by the Connecticut Department of Revenue Services during the first ten months of 2019. Alcoholic beverage tax rates. 7424, Sec. taxable at the 6.35% rate, except for sales of such. United States. 7424, Sec. Effective October 1, 2019, the budget bill increases the tax rate on alcoholic beverages other than beer. Business and professional services in Connecticut are presumed to be exempt from the state’s sales tax unless specifically identified as taxable by state law. Eliminates the condition that out-of-state retailers be “regularly or systematically” soliciting sales. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee ("DTTL"), its network of member firms, and their related entities. The statewide rate of 6.35% applies to the retail sale, lease, or rental of most goods and taxable services. You can obtain all of this information from inside TSC. Groceries, prescription drugs and non-prescription drugs are exempt from the Connecticut sales tax Counties and cities are not allowed to collect local sales taxes 2 2019 Conn. Pub. Department of Revenue Services: Chapter 202 Secs. Business entity tax repealed for LLC's, S-Corporations and Partnerships: The $250 business entity tax is eliminated beginning January 1, 2020. 7424, Sec. 7373 provide certain changes to the pass-through entity tax (PET), which are generally applicable for tax years beginning on or after January 1, 2019, unless otherwise noted: For tax years commencing on or after January 1, 2019, H.B. Connecticut has a statewide sales tax rate of 6.35%, which has been in place since 1947. Connecticut enacts broad tax changes during 2019 legislative session, Telecommunications, Media & Entertainment, Changes in pass-through entities provisions, Changes in individual angel investor credit, Changes to real property tax and related conveyance taxes, New corporate tax credit for student loan payments, Deloitte Tax LLP's Multistate Tax practice, 2019 Conn. Pub. It may take 24-48 hours to receive a response to the inquiries submitted through the CCFSA website. § 12- 407(a)(15)(A)(v), (x). Economic and click-through nexus: Effective July 1, 2019, every person making retail sales of tangible personal property and services from outside Connecticut to a destination in the state is liable for sales tax if they make 200 transactions and have gross receipts of $100,000 (currently $250,000) during a 12-month period. Sess. Connecticut law imposes a 6.35% sales tax on all retail sales and certain business and professional services (CGS § 12-408). As of July 1, 2019, a remote seller triggers economic nexus if, in the preceding 12-month period ending on the immediately preceding September 30, it makes retail sales of tangible personal property or services into Connecticut and has: Gross receipts of $100,000 or more in Connecticut; and; At least 200 Connecticut retail sales. 335, amending Conn. Gen. Stat. The annual credit was $500 and could be claimed for five years after graduation. Connecticut imposes a 6.35% sales and use tax, with certain exceptions, on a wide range of services. "Electronic cigarette products" means electronic nicotine delivery systems, liquid nicotine containers, vapor products, and electronic cigarette liquids. Like most states that levy sales and use taxes, services in Connecticut are presumed to be exempt from the tax unless they are specifically identified as taxable in statute. 7424, Sec. Connecticut's full 6.35 percent sales tax will apply to digital purchases. 319, amending Conn. Gen. Stat. Social login not available on Microsoft Edge browser at this time. Categorized as computer and data processing services, digital goods and services are currently subject to a 1 percent sales and use tax rate. Coin operated laundry services remain exempt. A guide to Connecticut taxes you'll pay in new state budget ... June 9, 2019 2:37 ... He’d originally proposed expanding the sales tax to all services. 23 H.B. § 12-410(5)(C), (D), (E). There are no additional sales taxes imposed by local jurisdictions in Connecticut. The capital base tax rate is 0.31 percent for income years commencing prior to January 1, 2021. On June 26, 2019, Governor Ned Lamont signed House Bill 7424 (H.B. 328, amending Conn. Gen. Stat. Prepared meals: The bill increases the sales and use tax rate on the sale of meals sold by eating establishments, caterers or grocery stores; and alcoholic beverages, soft drinks, sodas or beverages ordinarily dispensed at bars and soda fountains to 7.35% from 6.35%. Lowers the sales tax economic nexus threshold, Changes to the pass-through entity tax, including expanding the tax base to include guaranteed payments and updating the language controlling a nonresident partner’s obligation to file an individual return, A new corporate tax credit for payments made by businesses for student loans issued to employees. 35 Cold Spring Road The rate decreases to 0.26 percent in 2021, 0.21 percent in 2022, 0.11 percent in 2023, and zero beginning in 2024. 15 H.B. WARNING This is not the Taxpayer Service Center. Fullwidth SCC. Call 911 in the case of a crisis or 211 for a referral for human services. 19-186; H.B. Expands the PET base to include guaranteed payments. 7424),1 which makes certain modifications to Connecticut’s tax laws including: The governor also signed House Bill 7373 (H.B. Although more and more of us now use digital products in our work and fill our free time with ebooks, Spotify, and Netflix, many states still don’t tax the sale or rental of these products. § 12-219(a)(1). Corporate surcharge: The bill extends the 10% corporate surcharge to income years commencing on or after January 1, 2018, and prior to January 1, 2021. Credit cap: For taxable years beginning on or after January 1, 2019, the bill reduces from 70% to 50.01%, the amount by which a company may reduce its tax liability using research and development and Urban Reinvestment Act credits. 7424, Sec. 338, amending Conn. Gen. Stat. The plan may require retailers to use certified service providers and must identify the costs to retailers if required. Agencies Regs. Phases out the capital base tax over four years and extends the corporate income tax surcharge (10 percent) for two additional years, Reduces the annual utilization limits for certain credits against the corporation business tax, Reduces the value of a member’s refundable income tax credit for its share of pass-through entity taxes paid, Repeals the $250 biennial business entity tax, Increases the sales tax rate on certain electronically delivered products and provides a “business use” exemption for certain software purchases. Do not delete! Rocky Hill, CT, 06067 19-186; H.B. 9 H.B. 27 H.B. 72, 2019 Gen. 12-40 to 12-121z: Property Tax Assessment 347, amending Conn. Gen. Stat. The Commissioner must submit the plan to the Finance, Revenue and Bonding Committee by February 5, 2020, along with a draft of proposed legislation to implement it. 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