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.
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.