A: No. The purpose of home health care, elder care and home companion providers is to assist the homebound with an array of personal services that allow such individuals to remain in their homes. By necessity, these services are flexible depending on the needs of the individuals. Services provided by home health care, elder care and home companion agencies are not subject to tax, even when such services may include a minimal component of janitorial or other taxable service. In contrast, those companies that provide janitorial services, maid services and similar cleaning services are subject to tax.
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.