Sales & Use Tax

by Two Man
(Wethersfield Connecticut USA)

I would like to start a telephone survey llc in Connecticut. I am unsure if this new company will be subject to Sales & Use Tax for selling respondent information to interested retailers.

Answer

Here's Connecticut's website for sales and use tax:

Connecticut Sales and Use Tax Information.

Generally, services are not subject to sales tax. However, Connecticut does list a variety of services that are subject to sales tax. Be sure to review that list.

Second, are you selling these leads to other Connecticut based companies, or to a company outside of CT?

Under current law, you do not have to collect sales tax on sales made to customers who are not physically located in your state.