Current through September 9, 2024
(a)
Definition. The term "exterminating services" means eradicating or
expelling termites or other insects, birds, rodents and other pests, and
includes the inspection and evaluation by a retailer of exterminating services
of the nature and extent of an infestation, if any, but excluding the live
trapping of noninsect pests for later release. Such services are generally
rendered to buildings, structures or dwellings located on any kind of real
property, but may also be rendered to tangible personal property, such as
vessels, aircraft, trailers or railroad cars.
(b)
Purchases by service
providers. Because providers of exterminating services are considered
the consumers of supplies used in providing their services, sales to an
exterminating service provider of equipment and supplies that such provider
uses in rendering exterminating services are retail sales and are subject to
tax.
(c)
Where exterminating
services are considered to be rendered.
(1) A sale of exterminating services rendered
with respect to real property shall be treated as having occurred at the
location of such real property. If exterminating 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.
(2)
(A) A sale of exterminating services rendered
with respect to tangible personal property shall be treated as having occurred
where such property is located. If the location where exterminating services
are rendered is within Connecticut, the sale of such services shall be treated
as having occurred within Connecticut, and the 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. An exception to this rule is when a Connecticut exterminator
picks up, or is shipped, from outside Connecticut an item of tangible personal
property with respect to which exterminating services are to be rendered,
renders such services in Connecticut, and then delivers the tangible personal
property or ships it to the customer at an out-of-state location; in such
cases, the exterminating service shall be deemed to have been rendered outside
Connecticut.
(d) If exterminating services are rendered
out-of-state with respect to tangible personal property, the purchaser of those
services shall pay Connecticut use tax thereon if the item with respect to
which the services were rendered is intended to be used and is used within
Connecticut.
