Connecticut Department of Revenue Services
Return to CT.Gov Home
State of Connecticut Department of Revenue Services
About UsPrograms and ServicesPublicationsFormsContact UsHome
Taxpayer Answer Center
 Frequently Asked Questions 
 
Email DRS
 
 My Mailbox 
  show accessible links  
  Help  
 
 Search by Category View Category Hierarchy
    
  Search Tips 
   
    

   
  Answer ID  
705
  Select a Category  
  Sales and Use Tax
    Sales Subject to Tax
      Digital Downloads
      Discount Cards
      Environmental Services
      Home Health Aids
      Payroll Processing
      Portable Toilet Rentals
      Roof Warranties
      Shredding/Recycle
      Satellite Radio
      Solar Energy

 Printer Friendly Version of This Answer  Print Answer

 Email This Answer  Email Answer
 
  Is the purchase of the services involved in the installation of an underground pet barrier system, commonly known as invisible fencing, subject to Connecticut sales and use taxes?
  Question
  Q. Is the purchase of the services involved in the installation of an underground pet barrier system, commonly known as invisible fencing, subject to Connecticut sales and use taxes?
  Answer
 

A. No, the purchase of the services involved in the installation of an underground pet barrier system, commonly known as invisible fencing, is not subject to Connecticut sales and use taxes as long as the invisible fencing is installed on owner-occupied residential property or in connection with new construction.

On the other hand, if the invisible fencing is installed on existing commercial real property, existing industrial real property, or existing income-producing real property, the purchase of the services involved in the installation of the underground pet barrier system is subject to Connecticut sales and use taxes.

Whether or not the services are taxable, the installation contractor is responsible for paying Connecticut sales and use taxes on the purchase of materials and supplies that will be incorporated into, or used in installing, the underground pet barrier system.

(Updated: 2015)

This answer is intended to provide general information concerning a frequently asked question about a current position, policy, or practice associated with the taxes administered by the Connecticut Department of Revenue Services.  It may include an informal interpretation of Connecticut tax law by the Department of Revenue Services (DRS).  However, it is not intended to serve as a legal ruling.

 
 
 
  
 
  Users who viewed this answer have also viewed
 
Back to Search Results
  Back to Search Results  


Home | CT.gov home | Send Feedback

State of Connecticut Disclaimer and Privacy Policy. Copyright © 2002, 2003, 2004 State of Connecticut.