Friday, September 7, 2012

Final regs posted today

In response to testimony presented at a public hearing last month, and to written comments submitted in recent weeks, the Tax Division made a number of modifications to its proposed regulations, then filed the regulations as final today with the Secretary of State's office. Following is a brief description of each:

* SU 12-151 relates to the extension of the sales tax to certain taxi, limousine, charter bus, and other ground passenger transportation services, effective October 1, 2012.

* SU 12-152 involves the extension of the sales tax to pet care services (except veterinary and testing laboratories services), effective October 1, 2012.

* SU 12-13 details the extension of the sales tax to clothing, including footwear, with a retail price of more than $250 per item, effective October 1, 2012.

* CT 12-15 is amended chiefly to show that a C corporation subject to pro forma combined reporting may file a certain form to request a one-month filing extension.

* SU 11-150 involving the tax on package tours and scenic and sightseeing transportation services is now repealed. (The tax itself was repealed, effective July 1, 2012.)