sales tax on business consulting services · business functions: analysis, management services,...

Office of Legislative

Research

Research

Report December 16 2014 2014-R-0278

Phone (860) 240-8400 httpwwwcgactgovolr olrcgactgov

Connecticut General Assembly

Office of Legislative Research Stephanie A DAmbrose Director

Room 5300 Legislative Office Building Hartford CT 06106-1591

SALES TAX ON BUSINESS CONSULTING

SERVICES

By John Rappa Chief Analyst

ISSUES

1 How many businesses have their corporate

headquarters in Connecticut

2 How many states besides Connecticut levy a sales

and use tax on business analysis business

management management consulting and public

relations services as defined in Connecticut sales

tax regulations

3 What types of businesses provides these services

SUMMARY

ReferenceUSArsquos database lists 537 businesses with

headquarters in Connecticut Attachment 1 lists these

businesses including their location the types of

products or services they produce or provide and the

number of people they employ We extracted this

information from ReferenceUSArsquos database

ReferenceUSA provides business and consumer data

for marketing plans competitive analyses and fund

raising among other things

Connecticutrsquos sales and use tax applies to ldquobusiness

analysis business management business

management consulting and public relations

servicesrdquo (CGS sect 12-407 (a) (37) (J)) which are

further defined in regulations (Conn Agencies Regs

sect12-407 (2) (i) (J)-1) Based on the federal

governmentrsquos system for classifying businesses the

SALES AND USE TAXES

Most states generally tax the

sale of tangible personal

products and services but

exempt specific types of

organizations products and

services and uses from the

tax The tax is based on a

specified proportion of the

sales price (Connecticutrsquos rate

is 635 )

When taxing products and

services states distinguish

between sales and use taxes

The sales tax applies to taxable

products and services

purchased in the state The

seller charges the tax and

remits it to the state The use

tax applies to goods and

services purchased outside the

state for use in the state

Unlike the sales tax the

purchaser must remit the use

tax to the state

According to Commerce

Clearing House products are

generally ldquopresumed to be

taxable unless they are

specifically exempted by

statuterdquo while ldquoservices are

presumed not to be taxable

unless they are specifically

identified in statute as taxablerdquo

December 16 2014 Page 2 of 30 2014-R-0278

types of businesses whose services would be subject to Connecticutrsquos sales and use

tax are those providing various types of consulting services such as for human

resources process physical distribution and logistics and public relations

Three states New Mexico Rhode Island and West Virginia appear to apply their

sales and use taxes to all types of business consulting services including those

subject to Connecticutrsquos tax By law these states impose their sales and use taxes

on any service that the law does not specifically exempt Their list of exempted

services does not include business consulting Three other states New Jersey New

York and South Dakota explicitly tax some of the services described in

Connecticutrsquos regulations

The other 37 states that levy sales and use taxes implicitly exempt business

services from the tax We based this conclusion on the fact that these states do not

list these services among those subject to the tax (Six states do not levy sales

and use taxes)

CONNECTICUT SALES AND USE TAX ON BUSINESS ANALYSIS AND

MANAGEMENT SERVICES

Tax Structure

ldquoBusiness management and consulting servicesrdquo are subject to Connecticut sales

and use taxes if the services apply to ldquocore business activitiesrdquo or ldquohuman resource

management activitiesrdquo (CGS sect 12-407 (a) (37) (J)) and Conn Agencies Regs sect

12-407(2) (i) (J)-1) Exempted from the tax are (1) environmental consulting

services (2) job training services delivered by an eligible institution of higher

education and (3) business management and consulting services related to an

aircraft that is leased or owned by certified air carrier or that has a maximum

certified take-off weight of at least 6000 pounds

By regulation business management and consulting encompasses the following

business functions analysis management services management consulting

services and public relations services Table 1 describes these services and shows

that they are taxable when related to a businessrsquo core business or human resource

management activities


Table 1 Structure of Connecticut Sales Tax on Business Analysis and Consulting Services (Conn Agencies Regs sect 12-407(2) (i) (J)-1)

Type of Service Description Core Business Functions Core Human Resource Functions

Business Analysis

This service includes

examining (1) core business and (2) human resources management activities data

formulating conclusions and making recommendations based on the above

The service does not include valuing or appraising real or personal property unrelated to business analysis service

The service is taxable if it relates to

selling client products property goods or services

capital structure

budgeting

short- and long-range planning

It is not taxable if it relates to

administering payroll and employee insurance pension funds food service operations and health services and keeping the records related to these activities

administering internal mailroom operation and delivery functions and maintaining plant and grounds and related record keeping

managing or consulting on clientrsquos investments

managing clientrsquos real estate

marketing services

activities related to clientrsquos members shareholders or partners

administering and keeping records of insurance claims against the client


personnel hiring development job-related training compensation and personnel management

labor-management relations collective bargaining affirmative action and other employee relations activities

Designing and implementing employee benefit plans


job-related personnel training services provided by an institution of higher education or accredited by the Board of Regents for Higher Education or Office of Education

ongoing administration of employee benefit plans

designing and implementing employee benefit plans in connection with insurance transactions

Business Management Services

This service provides general or specialized daily management of a clientrsquos personnel with respect to core business or human resource management activities or controlling or directing such activities

It does not include

advising clients who retain daily operational control or

controlling or directing activities other than the clientrsquos core business or human resource management activities

Business Management Consulting Services

This service involves advising or assisting clients on managing core business or human resource management activities

It does not include specialized consulting services such as insurance and investment banking

Business Public Relations Services

This service involves preparing materials promoting clientrsquos interest by influencing the public

It does not include services that involve testing researching or analyzing existing or potential consumer markets in an effort to develop a clientrsquos products property goods or services

Service Providers Responsible for Collecting the Tax

We used the North American Industry Classification System (NAICS) to determine

the types of business management and consulting services that would be subject to

Connecticutrsquos sales and use tax NAICS is the system the federal government uses

to classify businesses for collecting analyzing and publishing economic data Table

2 describes the types of businesses NAICS classifies as management and consulting

services


Table 2 Types of Businesses Providing Business Management and Consulting Services

Type of Business and NAICS Business Sector Code Designation

Description

Administrative Management and General Management Consulting Services 541611

Businesses advising and assisting businesses and other organizations on office planning strategic and organizational planning site selection new business startup business process improvement financial planning and budgeting equity and asset management records management marketing objectives and policies (although the Connecticut tax does not extend to market research) human resources policies practices and planning production scheduling control planning and other management functions

Human Resources Consulting 541612 Businesses advising and assisting businesses and other organizations on human resources and personnel policies practices and procedures employee benefits planning communication and administration compensation system planning and wage and salary administration

Process Physical Distribution and Logistics Consulting Services 541614

Businesses providing operating advice and assistance to businesses and other organizations on manufacturing operations improvement productivity improvements production planning and control quality assurance and quality control inventory management distribution networks warehouse use operations and utilization goods and material transportation and shipment and material management and handling

Other Management and Consulting Services 541618

Businesses providing management and consulting services including telecommunications or utilities management consulting services but not administrative and general management consulting human resources consulting and process physical distribution and logistics consulting

Advertising Agencies 541810 Businesses creating advertising campaigns and placing ads in periodicals newspapers radio and television or other media

Public Relations Agencies 541820 Businesses that design and implement public relations campaigns to promote their clientsrsquo interests and image

Source NAICS

STATES TAXING BUSINESS MANAGEMENT AND CONSULTING

SERVICES

Forty-four states levy sales and use taxes on tangible personal property and

services (Those that do not are Alaska Delaware Hawaii Montana New

Hampshire and Oregon) Of the taxing states only Connecticut statutorily taxes

the sale or use of the business management and consulting services described

above

New Mexico Rhode Island and West Virginia appear to impose their sales and use

taxes on all types of business management and consulting services although they

do so without statutorily specifying them Instead they tax these services under

statutes that broadly impose the tax on any service that is not explicitly exempt

For example West Virginiarsquos sales tax guide specifies that (1) ldquoall sales of tangible

personal property or taxable services are presumed to be subject to the [sales and


use] taxrdquo and (2) the ldquotax must be collected unless a specific exemption applies to

the transactionhelliprdquo (Sales and Use Tax Exemptions Publication TSD 300 West

Virginia State Tax Department) Neither West Virginia nor the other two states

exempt business management and consulting services

Most of the remaining 36 states with sales and use taxes implicitly exempt business

management and consulting services We base this on the fact that most do not list

the services among those that are taxable or exempt

The exceptions are New Jersey New York and South Dakota New Jersey

specifically imposes its tax on information services a description of which is similar

to that in Connecticutrsquos sales and use tax regulations New York similarly taxes

information services but explicitly exempts advertising services Because New York

law is silent with respect to the services Connecticut labels as business

management and business management consulting services we infer that they are

exempt South Dakota like West Virginia subjects all but specifically exempted

services from the tax The exempted services include advertising but not the other

types of business services subject to the Connecticut tax

Table 3 summarizes our findings Attachment 2 records information we gathered

from each state and includes links to the statutes or tax guides we consulted

Table 3 Comparison of States Imposing Sales and Use Taxes on Business Management and Consulting Services

States Taxing Specified Services

States Explicitly Exempting Some Specified Services

States Implicitly Exempting the Specified Services

States Without Sales and Use Taxes

Connecticut New Mexico Rhode Island West Virginia

New Jersey New York South Dakota

Alabama Arizona Arkansas California Colorado Florida Georgia Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Maryland Massachusetts Michigan Minnesota

Mississippi Missouri Nebraska Nevada No Carolina No Dakota Ohio Oklahoma Pennsylvania South Carolina Tennessee Texas Utah Vermont Virginia Washington Wisconsin Wyoming

Alaska Delaware Hawaii Montana New Hampshire Oregon

Sources State statutes and revenue department tax guides


HYPERLINKS

The Taxability of Services CCH a Wolters Kluwer Business December 2009

httpwwwcchintegratorcomsalestaxresourceswhitepapertaxability-of-

services-whitepaperpdf

North American Industry Classification System

Introduction to NAICS httpwwwcensusgoveoswwwnaics

Administrative Management and General Management Consulting Services

httpwwwcensusgovcgi-

binsssdnaicsnaicsrchcode=541611ampsearch=201220NAICS20Search

Human Resources Consulting httpwwwcensusgovcgi-


Process Physical Distribution and Logistics Consulting Services



Other Management and Consulting Services httpwwwcensusgovcgi-


Advertising Agencies httpwwwcensusgovcgi-


Public Relations Agencies httpwwwcensusgovcgi-



Attachment 1 Businesses with Headquarters in Connecticut

Company Name City or Town Primary NAICS Description Number of Employees

360 Federal Credit Union Windsor Locks Credit Unions 20 to 49

3GTMS Shelton Software Publishers 5 to 9

AZ Corp North Stonington Other Heavy amp Civil Engineering Construction 100 to 249

Ability Beyond Disability Bethel Human Rights Organizations 500 to 999

Achillion Pharmaceuticals Inc New Haven Pharmaceutical Preparation Manufacturing 50 to 99

ACMAT Corp Farmington Direct Property amp Casualty Insurance Carriers 10 to 19

Acme Monaco Corp New Britain Metal CrownClosureOther Metal Stmpng (Exc Auto) 100 to 249

Acme United Corp Fairfield All Other Plastics Product Manufacturing 20 to 49

Action Appliance Repair Svc Glastonbury Appliance Repair amp Maintenance 10 to 19

Adaco Inc Norwalk Electronic Stores 5 to 9

Advantage Dental Group LLC East Lyme Offices Of Dentists 1 to 4

Aetna Inc Hartford Insurance Agencies amp Brokerages 1000 to 4999

Ahlstrom Nonwovens LLC Windsor Locks Paper (Except Newsprint) Mills 500 to 999

Air-Vac Engineering Seymour Other Commercial amp Service Industry Machinery Mfg 50 to 99

Aircastle Limited Stamford Coml Air RailWater Trnsprtn Equip RentalLeasing 10 to 19

Alexion Pharmaceuticals Inc Cheshire Pharmacies amp Drug Stores 100 to 249

Alinabal Holdings Corp Milford Metal CrownClosureOther Metal Stmpng (Exc Auto) 250 to 499

Alinda Capital Partners LLC Greenwich Miscellaneous Intermediation 50 to 99

All Star Transportation LLC Waterbury Charter Bus Industry 50 to 99

All-Star Driver Watertown Automobile Driving Schools 20 to 49

Alpha Q Inc Colchester Machine Shops 50 to 99

ALSTOM Power Inc Windsor Electric Power Distribution 1000 to 4999

Altus Capital Partners Wilton Miscellaneous Intermediation 5 to 9

AM Base Corp Greenwich Other Financial Vehicles




American Customer Care Inc Bristol Telemarketing Bureaus amp Other Contact Ctrs 100 to 249

American Energy Group LTD Westport Support Activities For Oil amp Gas Operations 1 to 4

American Institute-Frgn Study Stamford All Other Miscellaneous Schools amp Instruction 100 to 249

American Metaseal Of CT Inc Hamden Electroplating Plating Polishing Anodizing amp Clrng 5 to 9

American Total Protection Hamden Electrical ApparatusWiring SuplsRel Equip Whlsrs 20 to 49

Amherst Pierpont Securities Stamford Investment Banking amp Securities Dealing 20 to 49

Amphenol Corp Wallingford Fiber Optic Cable Manufacturing 50 to 99

Anastasio Group New Haven Specialized Freight (Exc Used Gds) Trckng Lng-Dist 1 to 4

Angel Commercial LLC Southport Other Activities Related To Real Estate 5 to 9

Annapurna Capital Mgmt Greenwich Consumer Lending 10 to 19

Apple Rehabilitation Inc Avon Vocational Rehabilitation Services 50 to 99

APS Technology Inc Wallingford Industrial Machinery amp Equipment Merchant Whlsrs 50 to 99

Aptuit LLC Greenwich Pharmaceutical Preparation Manufacturing 5 to 9

Aquarion Water Co Bridgeport Water Supply amp Irrigation Systems 10 to 19

Assa Abloy Americas New Haven Hardware Manufacturing 500 to 999

Athena Real Estate LLC Danbury Residential Property Managers 1 to 4

Atlantic Street Capital Mgmt Stamford Miscellaneous Intermediation 5 to 9

Atlas Holdings LLC Greenwich Miscellaneous Intermediation 5 to 9

Automotive Technologies Inc Middletown Wireless Telecomms Carriers (Except Satellite) 50 to 99

BAL Holdings Inc Stamford Metal Service Ctrs amp Other Metal Merchant Whls 20 to 49

Balance Point Capital Partners Westport Miscellaneous Intermediation 5 to 9

Bankwell Financial Group Inc New Canaan Offices Of Bank Holding Companies 20 to 49

Barn YardGreat Country Garage Ellington Commercial amp Institutional Building Construction 10 to 19

Barnes Group Inc Bristol Search Detection amp Navigation Instruments 50 to 99

Barteca Restaurant Group Norwalk Food Service Contractors 5 to 9




Battea Class Action Svc LLC Stamford Collection Agencies 5 to 9

BDC Partners LLC Greenwich Miscellaneous Intermediation 5 to 9

Beacon Industries Bloomfield Search Detection amp Navigation Instruments 100 to 249

Beauty Enterprises Inc Hartford Cosmetics Beauty Supplies amp Perfume Stores 250 to 499

Beazley USA Inc Farmington Insurance Agencies amp Brokerages 10 to 19

Beiersdorf Inc Wilton Cosmetology amp Barber Schools 100 to 249

Berlin Steel Construction Co Kensington Fabricated Structural Metal Manufacturing 50 to 99

Best Cleaners amp Co Middletown Drycleaning amp Laundry Svcs (Except Coin-Operated) 5 to 9

Between Rounds Franchise Corp South Windsor Snack amp Nonalcoholic Beverage Bars 1 to 4

BIC Corp Shelton Stationery Product Manufacturing 500 to 999

Bidwell Industrial Group Inc Middletown Other Measuring amp Controlling Device Manufacturing 50 to 99

Bio Metrics Inc Trumbull All Other Health amp Personal Care Stores 10 to 19

Biodel Inc Danbury Pharmaceutical Preparation Manufacturing 20 to 49

Bird Bonette Stauderman Inc Westport Marketing Consulting Services 20 to 49

Black Diamond Capital Mgmt LLC Greenwich Process Physical DistrLogistics Consulting Svcs 10 to 19

Blum Shapiro West Hartford Offices Of Certified Public Accountants 100 to 249

Blyth Inc Greenwich Residential Electric Lighting Fixture Mfg 20 to 49

Boehringer Ingelheim Corp Ridgefield Pharmaceutical Preparation Manufacturing 1000 to 4999

Bolt Technology Corp Norwalk Other Scientific amp Technical Consulting Services 20 to 49

Bow Tie Cinemas LLC Ridgefield Motion Picture Theaters (Except Drive-Ins) 5 to 9

Bozzutos Inc Cheshire Marketing Consulting Services 1000 to 4999

Brand Logic Wilton Advertising Agencies 20 to 49

Braxton Manufacturing Co Inc Watertown All Other Misc Fabricated Metal Product Mfg 100 to 249

Brooks Brothers Group Enfield Family Clothing Stores 500 to 999

Brookside Group Stamford Miscellaneous Intermediation

Brynwood Partners LP Greenwich Investment Banking amp Securities Dealing 5 to 9

December 16 2014 0 of 30 2014-R-0278



Bts USA Inc Stamford Process Physical DistrLogistics Consulting Svcs 50 to 99

Cadent Energy Partners LLC Stamford Miscellaneous Intermediation 10 to 19

Camuto Group Greenwich Shoe Stores 100 to 249

Canaan Partners Westport Consumer Lending 20 to 49

Cantor Colburn LLP Hartford Offices Of Lawyers 100 to 249

Capewell Components Co LLC South Windsor Other Airport Operations 100 to 249

Cara Therapeutics Inc Shelton Unclassified Establishments

Carlyle Johnson Machine Co LLC Bolton Marketing Consulting Services 20 to 49

Carmody Torrance Sandak Waterbury Offices Of Lawyers 100 to 249

Carrington Holding Co Old Greenwich Offices Of Real Estate Agents amp Brokers 1 to 4

Carter Mario Injury Lawyers Milford Offices Of Lawyers 50 to 99

CAS Medical Systems Inc Branford Surgical amp Medical Instrument Manufacturing

Castleton Commodities Intl Stamford Securities amp Commodity Exchanges

Catterton Partners Corp Greenwich Miscellaneous Intermediation 20 to 49

Cell Mark Inc Norwalk Recyclable Material Merchant Wholesalers 20 to 49

Cell-Nique Corp Norwalk Soft Drink Manufacturing 1 to 4

Cenveo Inc Stamford Commercial Printing (Except Screen amp Books) 50 to 99

Charter Communications Inc Stamford All Other Telecommunications 500 to 999

Charter Oak Federal CU Waterford Credit Unions 50 to 99

Chase Enterprises Hartford Land Subdivision 100 to 249

Chefs Warehouse Inc Ridgefield Packaged Frozen Food Merchant Wholesalers 10 to 19

Chelsea Groton Bank Groton Commercial Banking 10 to 19

Chessco Industries Inc Fairfield Other Basic Inorganic Chemical Manufacturing 5 to 9

Chief Executive Group LLC Greenwich Process Physical DistrLogistics Consulting Svcs 1 to 4

Chilton Investment Co LLC Stamford Investment Advice 1 to 4

Choice Pet Supply Danbury Pet amp Pet Supplies Stores 50 to 99

Cigna Corp Bloomfield Direct Health amp Medical Insurance Carriers 1000 to 4999




Citizens National Bancorp Inc Putnam Offices Of Bank Holding Companies 20 to 49

Clearview Capital LLC Old Greenwich Investment Advice 10 to 19

CNC Software Inc Tolland Custom Computer Programming Services 100 to 249

Coburn Technologies Inc South Windsor Other Commercial amp Service Industry Machinery Mfg 100 to 249

Cohen amp Wolf PC Bridgeport Offices Of Lawyers 50 to 99

Colony Hardware Corp Orange Hardware Stores 5 to 9

Colt Defense LLC West Hartford All Other Miscellaneous Manufacturing 20 to 49

Com Net Communications LLC Bethel All Other Telecommunications 50 to 99

Compass Diversified Holdings Westport Investment Advice 10 to 19

Competitive Technologies Inc Fairfield Offices Of Lawyers

Computil Corp Shelton Custom Computer Programming Services 5 to 9

Conair Corp Stamford Small Electrical Appliance Manufacturing 250 to 499

Connecticut Childrens Med Ctr Hartford General Medical amp Surgical Hospitals 1000 to 4999

Connecticut Gastroenterology New Haven Offices Of Physicians (Exc Mental Health Specs) 50 to 99

Connecticut Mutual Holding Co Winsted Offices Of Bank Holding Companies 1 to 4

Connecticut Stone Supplies Inc Milford Cut Stone amp Stone Product Manufacturing 100 to 249

Connecticut Water Svc Inc Clinton Water Supply amp Irrigation Systems 50 to 99

Connex Credit Union North Haven Credit Unions 50 to 99

Consumers Petroleum Trumbull Other Petroleum Merchant Wholesale 5 to 9

Continuity Control New Haven Electronic Stores 5 to 9

Conval Inc Somers Electrical ApparatusWiring SuplsRel Equip Whlsrs 50 to 99

Converge One Southport Data Processing Hosting amp Related Services 1 to 4

Cornell Scott Hill Health Corp New Haven Freestanding Ambulatory Surgical amp Emergency Ctrs 250 to 499

Cove View Capital Partners LLC Stamford Miscellaneous Intermediation 5 to 9

Crabtree amp Evelyn LTD Woodstock Cosmetics Beauty Supplies amp Perfume Stores 100 to 249




Cramer amp Anderson LLP New Milford Offices Of Lawyers 20 to 49

Crane Co Stamford Other Metal Valve amp Pipe Fitting Manufacturing 50 to 99

Crystal Rock Holdings Inc Watertown All Other Specialty Food Stores 20 to 49

CTM Media Holdings Inc Stamford Marketing Consulting Services 50 to 99

Cummings amp Lockwood LLC Stamford Offices Of Lawyers 250 to 499

CUR Media Inc S Glastonbury Data Processing Hosting amp Related Services

Custom Vault Corp Bethel Office Equipment Merchant Wholesalers 20 to 49

Cycling Sports Group Wilton Motorcycle Bicycle amp Parts Manufacturing 100 to 249

Cyient Inc East Hartford Custom Computer Programming Services 5 to 9

DAddario Industries Bridgeport Offices Of Real Estate Agents amp Brokers 5 to 9

Dan Perkins Subaru Milford New Car Dealers 20 to 49

DATTCO Inc New Britain Charter Bus Industry 100 to 249

Datto Inc Norwalk Custom Computer Programming Services 1 to 4

Davis-Standard LLC Pawcatuck All Other Plastics Product Manufacturing 250 to 499

Daymon Worldwide Inc Stamford Marketing Research amp Public Opinion Polling 250 to 499

Decor amp You Southbury Interior Design Services 1 to 4

Defentect Group Inc New Canaan Other Communications Equipment Manufacturing 1 to 4

Dental Associates Of Ct Danbury Offices Of Dentists 50 to 99

Dermatologic Cosmetic Lab East Haven Drugs amp Druggists Sundries Merchant Wholesalers 5 to 9

Diageo North America Inc Norwalk Wine amp Distilled Alcoholic Beverage Mrchnt Whlsrs 500 to 999

Dime Bank Norwich Commercial Banking 50 to 99

Diserio Martin OConnor Stamford Offices Of Lawyers 20 to 49

Dmg Events USA Stamford All Other Information Services 5 to 9

Doctors Associates Inc Milford Food Service Contractors 500 to 999

Doncasters North America Farmington Machine Shops 5 to 9

Donghia Inc Milford Furniture Stores 1 to 4




Dorian LPG LTD Stamford Deep Sea Freight Transportation 5 to 9

Drinking Water Div Hartford Admin-Air amp Water ResourceSolid Waste Mgmt Prgrms 20 to 49

Dubin Clark amp Co Inc Greenwich Miscellaneous Intermediation 5 to 9

Dymax Corp Torrington Metal Coating amp Non-Precious Engraving 50 to 99

E Way Direct Inc Fairfield Marketing Consulting Services 10 to 19

Early Lucarelli Sweeney New Haven Offices Of Lawyers 20 to 49

Eastern Co Naugatuck Hardware Manufacturing 5 to 9

Eastern Savings Bank Norwich Commercial Banking

Eb Lens Inc Torrington Family Clothing Stores 20 to 49

Edible Arrangements INTL Inc Wallingford Gift Novelty amp Souvenir Stores

Elixir Juice Bars Ridgefield Food Service Contractors 5 to 9

Ellington Financial LLC Old Greenwich Offices Of Real Estate Agents amp Brokers 100 to 249

EMCOR Group Inc Norwalk Electrical Contr amp Other Wiring Installation Contr 100 to 249

Enlightened Gourmet Inc Hamden All Other Miscellaneous Food Manufacturing 1 to 4

Ensign-Bickford Industries Inc Weatogue All Other Misc Chemical Product amp Preparation Mfg 500 to 999

Entes Shoe Salon Fairfield Shoe Stores 1 to 4

Entitle Direct Group Inc Stamford Insurance Agencies amp Brokerages 10 to 19

Enviro Med Svc Inc Meriden Research amp Development In Biotechnology 20 to 49

Erickson Metals Corp Cheshire Metal Service Ctrs amp Other Metal Merchant Whls 20 to 49

Essex Savings Bank Essex Commercial Banking 20 to 49

Ethan Allen Interiors Inc Danbury Furniture Stores 250 to 499

Euro Group Of Co Inc New Haven Discount Department Stores

FA Bartlett Tree Experts Co Stamford Landscaping Services 50 to 99

Fact Set Research Systems Inc Norwalk Software amp Other Prerecorded CdTapeRcrd Rprdcng 100 to 249

Fairfield County Bank Ridgefield Commercial Banking 50 to 99




Fairview Research LLC Madison All Other Telecommunications 1 to 4

Farrel Corp Ansonia Other Industrial Machinery Manufacturing 100 to 249

FAST Inc Stratford Other Commercial Equipment Merchant Wholesalers 10 to 19

FCCC Inc Norwalk Research amp Development In Biotechnology 10 to 19

Fieldpoint Private Greenwich Commercial Banking 20 to 49

Fifth Street Asset Mgmt Inc Greenwich Portfolio Management 1 to 4

Fifth Street Finance Corp Greenwich Miscellaneous Intermediation 1 to 4

Finalsite Glastonbury Electronic Stores 50 to 99

First Connecticut Bancorp Inc Farmington Offices Of Bank Holding Companies 1 to 4

First County Bank Stamford Commercial Banking 50 to 99

First Equity Group Inc Westport Investment Banking amp Securities Dealing 250 to 499

First Hartford Corp Manchester Offices Of Real Estate Agents amp Brokers 20 to 49

First Reserve Corp Greenwich Investment Advice 20 to 49

First Suffield Financial Inc Suffield Offices Of Bank Holding Companies 1 to 4

Five Mile Capital Partners LLC Stamford Portfolio Management 20 to 49

Flexi International Software Shelton Electronic Stores 20 to 49

Foster Corp Putnam Surgical amp Medical Instrument Manufacturing 50 to 99

Foundation Source Phlnthrpc Fairfield Research amp Devmnt-Social Sciences amp Humanities 50 to 99

Franchise Brands Intl Southbury Process Physical DistrLogistics Consulting Svcs

Frank Pepe Development Co Meriden Food Service Contractors 5 to 9

Freepoint Commodities LLC Stamford Securities Brokerage 1 to 4

Frontier Communications Corp Stamford All Other Telecommunications 100 to 249

Froyoworld Franchising LLC Manchester Food Service Contractors 5 to 9

Fuel Cell Energy Inc Danbury Semiconductors amp Related Devices Manufacturing 250 to 499

Gartner Inc Stamford Process Physical DistrLogistics Consulting Svcs 500 to 999




Geisslers Supermarket East Windsor SupermarketsOther Grocery (Exc Convenience) Strs 100 to 249

General Atlantic LLC Greenwich Miscellaneous Intermediation 100 to 249

General Data Comm Industries Naugatuck Computer Systems Design Services 50 to 99

General Electric Co Fairfield Other Electronic Component Manufacturing 1000 to 4999

General Equities Inc Kensington Other Petroleum Merchant Wholesale 20 to 49

Genesee amp Wyoming Inc Darien Line-Haul Railroads 10 to 19

Geneve Corp Stamford Metal CrownClosureOther Metal Stmpng (Exc Auto) 20 to 49

GH Berlin Windward East Hartford Crude Petroleum amp Natural Gas Extraction 100 to 249

Gibbs Wire amp Steel Co Inc Southington Site Preparation Contractors 50 to 99

Gilbert Global Equity Partners New Canaan Miscellaneous Intermediation 1 to 4

Goldman Gruder amp Woods LLC Norwalk Offices Of Lawyers 20 to 49

Great Point Partners Greenwich Miscellaneous Intermediation 5 to 9

Greenfield Partners LLC Westport Offices Of Real Estate Agents amp Brokers 20 to 49

Gridiron Capital LLC New Canaan Miscellaneous Intermediation 10 to 19

GSV Inc Westport Lessors Of Other Real Estate Property 1 to 4

Guaranty Pest Elimination Danielson Exterminating amp Pest Control Services 50 to 99

Guideposts Danbury News Dealers amp Newsstands 5 to 9

Guilford Savings Bank Guilford Office Administrative Services 50 to 99

Gunther International LTD Norwich Marketing Consulting Services 100 to 249

H D Segur Inc Cheshire Insurance Agencies amp Brokerages 50 to 99

H J Baker amp Bro Inc Westport Nitrogenous Fertilizer Manufacturing 20 to 49

Halloran amp Sage LLP Hartford Offices Of Lawyers 100 to 249

Hamilton Robinson Cptl Prtnrs Stamford Investment Advice 5 to 9

Harman International Ind Inc Stamford Audio amp Video Equipment Manufacturing 50 to 99

Hartford Financial Svc Group Hartford Insurance Agencies amp Brokerages 5000 to 9999

Hartford Health Care Hartford General Medical amp Surgical Hospitals 20 to 49




Haymond Law Firm Hartford Offices Of Lawyers 50 to 99

Hazardville Water Co Enfield Water Supply amp Irrigation Systems 20 to 49

HB Communications Inc North Haven Marketing Consulting Services 100 to 249

Health Plan One Shelton All Other Misc Ambulatory Health Care Services 5 to 9

Healthtrax Inc Glastonbury Fitness amp Recreational Sports Centers 1000 to 4999

HEI Hospitality LLC Norwalk Hotels (Except Casino Hotels) amp Motels 50 to 99

Henkel Corp Rocky Hill All Other Misc Chemical Product amp Preparation Mfg 250 to 499

Henny Penny Convenience Store Waterford Convenience Stores 20 to 49

Herbert J Sims amp Co Inc Fairfield Investment Banking amp Securities Dealing 50 to 99

Hersam Acorn Newspapers Ridgefield Newspaper Publishers 20 to 49

Hershman Capital Corp Branford Office Administrative Services 20 to 49

Hexcel Corp Stamford Fertilizer (Mixing Only) Manufacturing 20 to 49

Higher One Holdings Inc New Haven All Other Support Services 1 to 4

Highland Park Market Manchester SupermarketsOther Grocery (Exc Convenience) Strs 100 to 249

Home Serve USA Norwalk Reinsurance Carriers 100 to 249

Horizon Paper Co Stamford Printing amp Writing Paper Merchant Wholesalers 20 to 49

Horizon Technology Finance Farmington Miscellaneous Intermediation 10 to 19

Howard Systems Intl Inc Stamford Custom Computer Programming Services 20 to 49

Hubbell Inc Shelton Residential Electric Lighting Fixture Mfg 250 to 499

Industrial Heater Corp Cheshire Other Miscellaneous Durable Goods Merchant Whlsrs 50 to 99

Infinex Financial Group Meriden Investment Advice 20 to 49

Information Services Group Inc Stamford Custom Computer Programming Services 10 to 19

Innovation Group Farmington Electronic Stores 5 to 9

Integrated Corporate Rltns Inc Norwalk Public Relations Agencies 10 to 19

Interactive Brokers Group Inc Greenwich Securities Brokerage 250 to 499




Interlude Home Inc Trumbull Home Furnishing Merchant Wholesalers 10 to 19

Interstate amp Lakeland Lumber Greenwich Other Building Material Dealers 50 to 99

Investment Metrics LLC Darien Investment Advice 10 to 19

Ion Bank Naugatuck Offices Of Bank Holding Companies 1 to 4

Iron Bancshares Inc Salisbury Offices Of Bank Holding Companies 10 to 19

Iroquois Gas Trans System LP Shelton Natural Gas Distribution 100 to 249

Ivey Barnum amp OMara LLC Greenwich Offices Of Lawyers 50 to 99

J H Whitney amp Co LLC New Canaan Miscellaneous Intermediation 20 to 49

Jakes Franchising LLC Cheshire Food Service Contractors 10 to 19

JCJ Architecture Hartford Architectural Services 50 to 99

Jewett City Savings Bank Jewett City Commercial Banking 20 to 49

JTK Management Restaurants Old Mystic Food Service Contractors 5 to 9

Kaman Corp Bloomfield Other Aircraft Parts amp Auxiliary Equipment Mfg 20 to 49

Kamco Supply Corp-New England Wallingford Home Centers

Kanders amp Co Inc Stamford Other Management Consulting Services 5 to 9

Keep America Beautiful Inc Stamford Business Associations 10 to 19

Kelyniam Global Inc Collinsville Engineering Services 20 to 49

KIDD amp Co LLC Old Greenwich Miscellaneous Intermediation 10 to 19

Knights Of Columbus New Haven Civil amp Social Organizations 500 to 999

KNOX Enterprises Inc Westport Process Physical DistrLogistics Consulting Svcs 5 to 9

KODA Distribution Group LLC Stamford All Other Misc Store Retailers (Exc Tobacco Strs) 5 to 9

Kolmar Americas Inc Bridgeport Other Chemical amp Allied Products Merchant Whlsrs 20 to 49

Koskoff Koskoff amp Bieder PC Bridgeport Offices Of Lawyers 50 to 99

Kuhns Brothers Inc Lakeville Investment Advice 5 to 9

Lane Construction Corp Cheshire New Single-Family Hsng Constr (Exc For-Sale Bldrs) 250 to 499

LATICRETE International Bethany Other Chemical amp Allied Products Merchant 1000 to 4999




Whlsrs

Lawrence amp Memorial Hospital New London General Medical amp Surgical Hospitals 1000 to 4999

Lawrence Holdings Wallingford Rolling Mill amp Other Metalworking Machinery Mfg 10 to 19

Leasing Technologies Intl Inc Wilton Office Machinery amp Equipment Rental amp Leasing 10 to 19

LEGO Systems Inc Enfield Other Miscellaneous Durable Goods Merchant Whlsrs 1000 to 4999

Legrand North America West Hartford Electrical Contr amp Other Wiring Installation Contr 1 to 4

Lex Products Corp Shelton Power Distribution amp Specialty Transformer Mfg 50 to 99

Liberty Bank Middletown Commercial Banking 100 to 249

Lieutenant Governor Hartford Executive Offices 1 to 4

Life Med Media Inc Westport Advertising Agencies 20 to 49

Litigation Analytics Inc Ridgefield Offices Of Lawyers 5 to 9

Littlejohn amp Co LLC Greenwich Miscellaneous Intermediation 10 to 19

Longroad Asset Management Stamford Miscellaneous Intermediation 5 to 9

Loos amp Co Inc Pomfret Steel Wire Drawing 10 to 19

Louis Dreyfus Commodities Wilton Commodity Contracts Brokerage 100 to 249

Loxo Oncology Inc Stamford Pharmaceutical Preparation Manufacturing

Lydall Inc Manchester Urethane amp Other Foam Prod (Exc Polystyrene) Mfg 50 to 99

Lyman Products Corp Middletown Small Arms Ordnance amp Ordnance Accessories Mfg 100 to 249

Lyon amp Billard Lumber Co Meriden Other Building Material Dealers 20 to 49

M2 Media Group LLC Stamford All Other Publishers 5 to 9

Magellan Health Svc Inc Avon General Medical amp Surgical Hospitals 50 to 99

Management Health Solutions Fairfield All Other Misc Ambulatory Health Care Services 5 to 9

Marinus Pharmaceuticals Inc New Haven Drugs amp Druggists Sundries Merchant Wholesalers 1 to 4

Masonicare Wallingford Continuing Care Retirement Communities 20 to 49




Match Marketing Group Norwalk Marketing Consulting Services 10 to 19

MBI Inc Norwalk Other Miscellaneous Durable Goods Merchant Whlsrs 500 to 999

Mcdermott Auto Group East Haven New Car Dealers 50 to 99

Med Opportunity Partners LLC Greenwich Miscellaneous Intermediation 5 to 9

Media Storm LLC Norwalk All Other Publishers 20 to 49

Meisenheimer Capital Inc Milford Investment Advice 1 to 4

Memry Corp Bethel Surgical amp Medical Instrument Manufacturing 100 to 249

Metropoulos amp Co Greenwich Beer amp Ale Merchant Wholesalers 20 to 49

Michaels Inc Prospect Jewelry Stores

Milford Bank Milford Consumer Lending 20 to 49

Mill Road Capital Mgmt LLC Greenwich Miscellaneous Intermediation 1 to 4

MKM Partners LLC Stamford Investment Advice 100 to 249

Mohegan Tribal Gaming Auth Uncasville Casinos (Except Casino Hotels) 20 to 49

Monroe Staffing Svc Trumbull Employment Placement Agencies 10 to 19

Moran Towing Corp New Canaan Navigational Services To Shipping 50 to 99

Morin Bristol Nonferrous Metal (Exc CU amp Al) RllngDrwngExtrdng 50 to 99

Morningside Private Investors Ridgefield Miscellaneous Intermediation 5 to 9

Morris Group Inc Windsor Industrial Machinery amp Equipment Merchant Whlsrs 10 to 19

Motor Vehicle Dept Wethersfield Regulation amp Administration-Transportation Prgrms 5 to 9

MTM Technologies Inc Stamford Custom Computer Programming Services 50 to 99

Municipal Emergency Svc Inc Southbury Electrical ApparatusWiring SuplsRel Equip Whlsrs 10 to 19

Murtha Cullina LLP Hartford Offices Of Lawyers 100 to 249

Mystic Logistics Inc S Glastonbury All Other Transit amp Ground Passenger Trnsprtn 100 to 249

Naiad Dynamics US Inc Shelton Ship Building amp Repairing 50 to 99




Nano Viricides Inc West Haven Research amp Development In Biotechnology

National Integrated Industries Waterbury All Other Plastics Product Manufacturing 5 to 9

National Theatre Of The Deaf New London Theater Companies amp Dinner Theaters 1 to 4

Natural Resources Bureau Hartford Administration Of Conservation Programs 100 to 249

Naugatuck Valley Mutual Hlding Naugatuck Offices Of Bank Holding Companies 100 to 249

Navig 8 America LLC Westport Packaging amp Labeling Services 10 to 19

Navigators Group Inc Stamford All Other Insurance Related Activities 50 to 99

Neopost USA Inc Milford Other Commercial amp Service Industry Machinery Mfg 250 to 499

Neubert Pepe amp Monteith PC New Haven Offices Of Lawyers 50 to 99

New Castle Hotels amp Resorts Shelton Hotels (Except Casino Hotels) amp Motels 20 to 49

New England Svc Co Plainville Plumbing Htg amp Air-Conditioning Contractors 10 to 19

Newtown Savings Bank Newtown Commercial Banking 50 to 99

Noble Americas Corp Stamford Petroleum Refineries 100 to 249

North Castle Partners LLC Greenwich Investment Advice 10 to 19

North East Pvt Client Group Bridgeport Investment Advice 1 to 4

Northeast Utilities Hartford Electric Power Distribution 5000 to 9999

Northview Hotel Group Westport Hotels (Except Casino Hotels) amp Motels 1 to 4

Norwest Marine Norwalk Marinas 10 to 19

Nxt-ID Inc Shelton Electronic Stores

OampG Industries Inc Torrington Constr amp Mining (Exc Oil Well) MachEquip Whlsrs 100 to 249

OConnell Attmore amp Morris LLC Hartford Offices Of Lawyers 50 to 99

Oak Hill Capital Partners LP Stamford Miscellaneous Intermediation 10 to 19

Oak Investment Partners Norwalk Miscellaneous Intermediation 20 to 49

Ocean amp Coastal Consultants Trumbull Process Physical DistrLogistics Consulting Svcs 5 to 9

Odyssey Logistics amp Tech Corp Danbury Administrative amp General Mgmt Consulting Services 50 to 99




Odyssey Re Holdings Corp Stamford All Other Insurance Related Activities 100 to 249

Olympus Partners Stamford Lessors Of Non-Financial Intangible Assets 10 to 19

Omega Engineering Inc Stamford Automatic Environmental Control Manufacturing 250 to 499

Omega Flex Inc Middletown Rubber amp Plastics Hoses amp Belting Manufacturing 100 to 249

One Source Water LLC Farmington All Other Business Support Services 5 to 9

Onward Healthcare Wilton Offices Of All Other Misc Health Practitioners 20 to 49

Opus Inspection Inc East Granby Research amp Development In Biotechnology 50 to 99

Oracle Elevator Co Torrington Elevator amp Moving Stairway Manufacturing 5 to 9

Orion Mobility LLC Danbury Other Activities Related To Real Estate 50 to 99

Osborne amp Little Inc Stamford Textile amp Fabric Finishing Mills 20 to 49

Out Of Home America Wilkins East Hartford Advertising Agencies 20 to 49

Owens Schine amp Nicola PC Trumbull Offices Of Lawyers 10 to 19

Panolam Industries Intl Inc Shelton Laminated Plstcs Plate Sheet (Exc Pkgng)Shape Mfg 20 to 49

Paradigm Healthcare Devmnt Waterbury Vocational Rehabilitation Services

Partner Reinsurance Co US Greenwich Insurance Agencies amp Brokerages 20 to 49

PASSUR Aerospace Inc Stamford Electronic Stores 20 to 49

Patriot National Bancorp Inc Stamford Offices Of Bank Holding Companies 20 to 49

Pearce Real Estate Co North Haven Offices Of Real Estate Agents amp Brokers 20 to 49

Peerless Systems Corp Stamford Software Publishers

Pegasus Capital Advisors LP Cos Cob Process Physical DistrLogistics Consulting Svcs 20 to 49

Pegasus Tel Inc New Haven Wireless Telecomms Carriers (Except Satellite)

Penny Publications LLC Norwalk All Other Publishers 100 to 249

Pentant LLC Stamford Marketing Research amp Public Opinion Polling 1 to 4

Peoples United Financial Inc Bridgeport Offices Of Bank Holding Companies 1000 to 4999

Permasteelisa North America Windsor Architectural Services 250 to 499

Phalcon LTD Farmington Process Physical DistrLogistics Consulting Svcs 1 to 4




Phoenix Co Inc Hartford Insurance Agencies amp Brokerages 500 to 999

Photronics Inc Brookfield Semiconductors amp Related Devices Manufacturing 100 to 249

Pitney Bowes Inc Stamford Office Equipment Merchant Wholesalers 1000 to 4999

Plain Sight Group New Haven Electronic Stores 10 to 19

PMT Group Bridgeport Special Die amp Tool Die Set Jig amp Fixture Mfg 50 to 99

Porcelen LLC Hamden Other Construction Material Merchant Wholesalers 1 to 4

Praxair Inc Danbury Industrial Gas Manufacturing 250 to 499

Precision Resource Inc Shelton Metal CrownClosureOther Metal Stmpng (Exc Auto) 100 to 249

Premier Limousine LLC Berlin Limousine Service 50 to 99

Priceline Group Inc Norwalk Travel Agencies 250 to 499

Primacy Farmington Marketing Consulting Services 50 to 99

Prime Bank Orange Commercial Banking 5 to 9

Prime Materials Recovery East Hartford Recyclable Material Merchant Wholesalers 5 to 9

Productivity Design Shelton Custom Computer Programming Services 5 to 9

Propark America Hartford Parking Lots amp Garages 20 to 49

Propel Equity Partners Greenwich Miscellaneous Intermediation 5 to 9

Pullman amp Comley LLC Bridgeport Offices Of Lawyers 100 to 249

Purdue Pharma LP Stamford Drugs amp Druggists Sundries Merchant Wholesalers 250 to 499

Putnam Bancorp MHC Putnam Offices Of Bank Holding Companies 20 to 49

PXC Aerostructures Newington Other Aircraft Parts amp Auxiliary Equipment Mfg 250 to 499

Quantum Discovery LLC New London Process Physical DistrLogistics Consulting Svcs 1 to 4

Rancar Corp Glastonbury Beauty Salons 10 to 19

RBC Bearings Inc Oxford All Other Miscellaneous Manufacturing 100 to 249

Reid amp Riege PC Hartford Offices Of Lawyers 100 to 249

Resinall Corp Stamford Plastics Material amp Resin Manufacturing 5 to 9




Revolution Lighting Tech Inc Stamford Residential Electric Lighting Fixture Mfg 10 to 19

Rfe Investment Partners New Canaan Miscellaneous Intermediation 10 to 19

RGD Technologies Corp Bristol Precision Turned Product Manufacturing 50 to 99

Richman Group Of Co Greenwich Miscellaneous Intermediation 1 to 4

Rings End Lumber Darien Other Building Material Dealers 100 to 249

Rms Construction LLC Stamford Offices Of Real Estate Agents amp Brokers 10 to 19

Robert Baker Co West Suffield Flower Nursery StockFlorists Supls Mrchnt Whlsrs 10 to 19

Robinson amp Cole LLP Hartford Offices Of Lawyers 100 to 249

Rockwood Service Corp Greenwich Building Inspection Services 1 to 4

Rogers Corp Rogers Plastics Material amp Resin Manufacturing 250 to 499

Royal Bank Of Scotland Stamford Commercial Banking 250 to 499

RSR Partners Inc Greenwich Executive Search Services 20 to 49

RTI Research Stamford Marketing Research amp Public Opinion Polling 20 to 49

Ryders Health Management Stratford Nursing Care Facilities (Skilled Nursing Fclts) 10 to 19

SAC Capital Advisors LP Stamford Investment Advice 100 to 249

Saf-T Auto Ctr Wallingford General Automotive Repair 5 to 9

Salisbury Bancorp Inc Lakeville Offices Of Bank Holding Companies 50 to 99

Sams Food Stores Rocky Hill Convenience Stores 20 to 49

Sandellas Inc West Redding Food Service Contractors 5 to 9

Santa Holding Co Bridgeport Other Petroleum Merchant Wholesale 100 to 249

Savings Bank Of Danbury Danbury Commercial Banking 20 to 49

SBT Bancorp Inc Weatogue Offices Of Bank Holding Companies 20 to 49

Schimenti Construction Co Ridgefield New Single-Family Hsng Constr (Exc For-Sale Bldrs) 1 to 4

Scient Federal Credit Union Groton Credit Unions 5 to 9

SCIO Health Analytics West Hartford Other Individual amp Family Services 5 to 9

Shaker Auto Group Watertown New Car Dealers 10 to 19




Sharkeys Franchising Co LLC Old Greenwich Beauty Salons 1 to 4

Shipman amp Goodwin LLP Hartford Offices Of Lawyers 500 to 999

SI Financial Group Inc Willimantic Offices Of Bank Holding Companies 100 to 249

Signal Administration Inc Wilton Insurance Agencies amp Brokerages 1 to 4

Silgan Holdings Inc Stamford Metal Can Manufacturing 10 to 19

Silktown Roofing Inc Manchester Roofing Contractors 20 to 49

Simione Healthcare Consultants Hamden Other Individual amp Family Services 20 to 49

Simkins Industries Inc East Haven Paper (Except Newsprint) Mills 250 to 499

Simoniz USA Inc Bolton Polish amp Other Sanitation Good Manufacturing 50 to 99

Smith Brothers Insurance LLC Glastonbury Insurance Agencies amp Brokerages 100 to 249

Solv It Inc Stamford Plumbing Htg amp Air-Conditioning Contractors 50 to 99

Southfield Capital Advisors Greenwich All Other Support Services 1 to 4

Spatializer Audio Labs Inc Old Greenwich Electronic Stores 1 to 4

Spirol International Corp Danielson Surgical amp Medical Instrument Manufacturing 250 to 499

Splash Management Group LLC Greenwich Car Washes 10 to 19

Sportech Venues Inc New Haven Racetracks 100 to 249

Squadron Capital LLC Granby Miscellaneous Intermediation 1 to 4

SSampC Technologies Holdings Inc Windsor Software Publishers 5 to 9

St Francis Care Hartford Nursing Care Facilities (Skilled Nursing Fclts) 20 to 49

Stafford Savings Bank Stafford Springs Commercial Banking 10 to 19

Stanley Black amp Decker Inc New Britain Hardware Manufacturing 250 to 499

Stapleton Management Greenwich Offices Of Real Estate Agents amp Brokers 1 to 4

Star Gas Partners LP Stamford Fuel Dealers 20 to 49

Starwood Capital Group Global Greenwich Miscellaneous Intermediation 50 to 99

Starwood Hotels amp Rsrts Wrldwd Stamford Hotels (Except Casino Hotels) amp Motels 500 to 999

Sterling Investment Partners Westport Miscellaneous Intermediation 10 to 19




Stew Leonards Norwalk SupermarketsOther Grocery (Exc Convenience) Strs 500 to 999

Stewart EFI LLC Thomaston Metal CrownClosureOther Metal Stmpng (Exc Auto) 100 to 249

Stolt-Nielsen USA Inc Norwalk Other Warehousing amp Storage 100 to 249

Stone Point Capital LLC Greenwich Investment Advice 50 to 99

Stoneleigh Partners Acqustn Norwalk Miscellaneous Intermediation 1 to 4

STR Holdings Inc East Windsor All Other Plastics Product Manufacturing 10 to 19

Stratex Oil amp Gas Holdings Inc Watertown General Automotive Repair 1 to 4

Sturm Ruger amp Co Inc Southport Small Arms Ordnance amp Ordnance Accessories Mfg 20 to 49

Superior Products Distributors Plantsville Constr amp Mining (Exc Oil Well) MachEquip Whlsrs 100 to 249

Superior Technology Corp Southport Electroplating Plating Polishing Anodizing amp Clrng 50 to 99

Synchrony Financial Stamford Investment Advice 1 to 4

Tallan Inc Rocky Hill Custom Computer Programming Services 50 to 99

Tangoe Inc Orange Other Management Consulting Services 50 to 99

Tauriga Sciences Inc Danbury Engineering Services

Telaid Industries Inc Niantic Custom Computer Programming Services 20 to 49

Temporaries Of New England Inc Willimantic Employment Placement Agencies 1 to 4

Terex Corp Westport Construction Machinery Manufacturing 100 to 249

Territory Ahead Milford Family Clothing Stores 50 to 99

Thomaston Savings Bank Thomaston Commercial Banking 50 to 99

Thule Inc Seymour Showcase Partition Shelving amp Locker Mfg 100 to 249

Ticket Network Inc South Windsor All Other Travel ArrangementReservation Services 100 to 249

Timex Group USA Inc Middlebury Other Measuring amp Controlling Device Manufacturing 250 to 499

Toluna USA Inc Wilton Marketing Research amp Public Opinion Polling 20 to 49




TOMRA North America Inc Shelton Recyclable Material Merchant Wholesalers 50 to 99

Tontine Capital Partners LP Greenwich Investment Advice 10 to 19

Torrington Savings Bank Torrington Savings Institutions 50 to 99

Tower Three Partners LLC Greenwich Miscellaneous Intermediation 1 to 4

Town Fair Tire Ctr Inc East Haven Tire Dealers 10 to 19

Townsquare Media Inc Greenwich Radio Stations 20 to 49

Tran Switch Corp Shelton Marketing Consulting Services 20 to 49

Trans Act Technologies Inc Hamden Commercial Printing (Except Screen amp Books) 100 to 249

Tri Star Wellness Solutions Westport Pharmacies amp Drug Stores 1 to 4

Tri Town Foods Colchester SupermarketsOther Grocery (Exc Convenience) Strs 50 to 99

Tronox Limited Stamford Synthetic Dye amp Pigment Manufacturing 50 to 99

Tudor Investment Corp Greenwich Miscellaneous Intermediation 100 to 249

Type 1 Media Inc Sherman Educational Support Services 1 to 4

UIL Holdings Corp New Haven Offices Of Other Holding Companies 500 to 999

Ulbrich Stainless Steels North Haven Iron amp Steel Mills amp Ferroalloy Manufacturing 50 to 99

Unicorr Packaging Group North Haven Folding Paperboard Box Manufacturing 100 to 249

Unimin Corp New Canaan Other Miscellaneous Durable Goods Merchant Whlsrs 20 to 49

Union Savings Bank Danbury Commercial Banking 100 to 249

United Financial Bancorp Inc South Windsor Offices Of Bank Holding Companies 250 to 499

United Rentals Stamford General Rental Centers 100 to 249

United Technologies Corp Hartford Search Detection amp Navigation Instruments 500 to 999

Urstadt Biddle Properties Inc Greenwich Other Financial Vehicles 20 to 49

Vertrue Inc Norwalk Marketing Consulting Services 100 to 249

Victorian House Restaurant Cheshire Full-Service Restaurants 20 to 49

Victorinox Swiss Army Inc Monroe All Other Home Furnishings Stores 100 to 249

Vineyard Vines Stamford Family Clothing Stores 100 to 249




Virgin Atlantic Airways LTD Norwalk Scheduled Passenger Air Transportation 250 to 499

Virtus Investment Partners Inc Hartford Investment Advice 100 to 249

W R Berkley Corp Greenwich Insurance Agencies amp Brokerages 50 to 99

Walker Digital LLC Stamford Research amp Development In Biotechnology 5 to 9

Waterford Group LLC Waterford Hotels (Except Casino Hotels) amp Motels 50 to 99

Waterworks Inc Danbury All Other Home Furnishings Stores 100 to 249

Waypoint Residential Greenwich Offices Of Real Estate Agents amp Brokers 1 to 4

Webster Financial Corp Waterbury Offices Of Bank Holding Companies 100 to 249

Weeden Investors LP Greenwich Securities Brokerage 1 to 4

Weld North Holdings LLC Greenwich Miscellaneous Intermediation 1 to 4

Westcroft Beadworks Inc Norwalk Jewelry Watch Precious StoneMetal Mrchnt Whlsrs 5 to 9

Western Connecticut Hlth Ntwrk New Milford All Other Misc Ambulatory Health Care Services 1 to 4

Westport Capital Partners LLC Wilton Offices Of Real Estate Agents amp Brokers 10 to 19

Wheelock Street Capital LLC Greenwich Offices Of Real Estate Agents amp Brokers 1 to 4

White Birch Paper Greenwich Printing amp Writing Paper Merchant Wholesalers 20 to 49

Whitman Breed Abbott amp Morgan Greenwich Offices Of Lawyers 20 to 49

Whole Donut Enfield Snack amp Nonalcoholic Beverage Bars 5 to 9

Wiggin amp Dana LLP New Haven Offices Of Lawyers 250 to 499

William B Meyer Inc Stratford General Freight Trucking Local 500 to 999

William Raveis Real Estate Shelton Offices Of Real Estate Agents amp Brokers 50 to 99

Wilton Re US Holdings Inc Wilton Insurance Agencies amp Brokerages 5 to 9

Windsor Federal Savings amp Loan Windsor Savings Institutions 20 to 49

Wood Creek Capital Management New Haven Miscellaneous Intermediation 10 to 19

World Wrestling Entrtn Inc Stamford Independent Artists Writers amp Performers 50 to 99

X-Bankers Inc Bridgeport Financial Trnsctns Procng ReserveClrnghs Actvts 1 to 4




Xerox Corp Norwalk Other Commercial amp Service Industry Machinery Mfg 250 to 499

XL America Inc Stamford All Other Insurance Related Activities 10 to 19

XPO Logistics Inc Greenwich Freight Transportation Arrangement 1 to 4

Yale New Haven Health System New Haven Freestanding Ambulatory Surgical amp Emergency Ctrs 5000 to 9999

Yale Surgical Co New Haven Shoe Stores 10 to 19

York amp Chapel Shelton Advertising Agencies 10 to 19

Zodiac Parachute amp Protection South Windsor All Other Miscellaneous Textile Product Mills 20 to 49

ZON Re-USA LLC Shelton Insurance Agencies amp Brokerages 5 to 9


Attachment 2 States Levying Sales Taxes on Business Analysis Management Management Consulting or Public Relations Services as Defined in CGS sect 12-407 (a) (37) (J)

States

Description of Business Services Subject to Connecticut Sales Tax

Examining data relating to core business or human resources management activities and

Formulating conclusions and making actions based on the above examination

Providing general or specialized daily management of a clientrsquos personnel with

respect to core business or human resource management activities or

controlling or directing such activities

Advising or assisting clients on managing core

business or human resource management

activities

Preparing materials to promote the clientrsquos interest by influencing the general public or other groups

Alabama Exempt Exempt Exempt Exempt

Alaska No sales and use tax

Arizona Exempt Exempt Exempt Exempt

Arkansas Exempt Exempt Exempt Exempt

California Exempt Exempt Exempt Exempt

Colorado Exempt Exempt Exempt Exempt

Connecticut Taxable Taxable Taxable Taxable

Delaware No sales and use tax

Florida Exempt Exempt Exempt Exempt

Georgia Exempt Exempt Exempt Exempt

Hawaii No sales and use tax

Idaho Exempt Exempt Exempt Exempt

Illinois Exempt Exempt Exempt Exempt

Indiana Exempt Exempt Exempt Exempt

Iowa Exempt Exempt Exempt Exempt

Kansas Exempt Exempt Exempt Exempt

Kentucky Exempt Exempt Exempt Exempt

Louisiana Exempt Exempt Exempt Exempt

Maine Exempt Exempt Exempt Exempt

Maryland Exempt Exempt Exempt Exempt

Massachusetts Exempt Exempt Exempt Exempt

Michigan Exempt Exempt Exempt Exempt

Minnesota Exempt Exempt Exempt Exempt

Mississippi Exempt Exempt Exempt Exempt

Missouri Exempt Exempt Exempt Exempt

Montana No sales and use tax

Nebraska Exempt Exempt Exempt Exempt

Nevada Exempt Exempt Exempt Exempt

New Hampshire No sales and use tax


Attachment 2 States Levying Sales Taxes on Business Analysis Management Management Consulting or Public Relations Services as Defined in CGS sect 12-407 (a) (37) (J

States

Description of Taxable Services



Providing general or specialized daily management of a clientrsquos personnel with respect to core business or human resource management activities or controlling or directing such activities

Advising or assisting clients on managing core business or human resource management activities


New Jersey Information services taxable Exempt Exempt Exempt New Mexico Taxable Taxable Taxable Taxable

New York Information services explicitly taxable Exempt Exempt Exempt North Carolina Exempt Exempt Exempt Exempt North Dakota Exempt Exempt Exempt Exempt Ohio Exempt Exempt Exempt Exempt Oklahoma Exempt Exempt Exempt Exempt Oregon No sales and use tax

Pennsylvania Exempt Exempt Exempt Exempt Rhode Island Taxed Taxed Taxed Taxed

South Carolina Exempt Exempt Exempt Exempt South Dakota Taxed Taxed Taxed Exempt

Tennessee Exempt Exempt Exempt Exempt Texas Exempt Exempt Exempt Exempt Utah Exempt Exempt Exempt Exempt Vermont Exempt Exempt Exempt Exempt Virginia Exempt Exempt Exempt Exempt Washington Exempt Exempt Exempt Exempt West Virginia Taxed Taxed Taxed Taxed

Wisconsin Exempt Exempt Exempt Exempt Wyoming Exempt Exempt Exempt Exempt Hawaii levies an excise tax which is paid by the business providing the goods or services The business services described above are exempt from the tax New Mexico levies a gross receipts and a compensating tax which are similar to sales and use taxes respectively

httpwwwtheaccountspayablenetworkcomhtmlmodulesphpname=Articlesampfile=printampsid=820

JRtjo

December 16 2014 of 30 2014-R-0278

types of businesses whose services would be subject to Connecticutrsquos sales and use

tax are those providing various types of consulting services such as for human

resources process physical distribution and logistics and public relations

Three states New Mexico Rhode Island and West Virginia appear to apply their

sales and use taxes to all types of business consulting services including those

subject to Connecticutrsquos tax By law these states impose their sales and use taxes

on any service that the law does not specifically exempt Their list of exempted

services does not include business consulting Three other states New Jersey New

York and South Dakota explicitly tax some of the services described in

Connecticutrsquos regulations

The other 37 states that levy sales and use taxes implicitly exempt business

services from the tax We based this conclusion on the fact that these states do not

list these services among those subject to the tax (Six states do not levy sales

and use taxes)

CONNECTICUT SALES AND USE TAX ON BUSINESS ANALYSIS AND

MANAGEMENT SERVICES

Tax Structure

ldquoBusiness management and consulting servicesrdquo are subject to Connecticut sales

and use taxes if the services apply to ldquocore business activitiesrdquo or ldquohuman resource

management activitiesrdquo (CGS sect 12-407 (a) (37) (J)) and Conn Agencies Regs sect

12-407(2) (i) (J)-1) Exempted from the tax are (1) environmental consulting

services (2) job training services delivered by an eligible institution of higher

education and (3) business management and consulting services related to an

aircraft that is leased or owned by certified air carrier or that has a maximum

certified take-off weight of at least 6000 pounds

By regulation business management and consulting encompasses the following

business functions analysis management services management consulting

services and public relations services Table 1 describes these services and shows

that they are taxable when related to a businessrsquo core business or human resource

management activities




Business Analysis







capital structure

budgeting







marketing services













It does not include















services




Description










Source NAICS


SERVICES





above






































HYPERLINKS
















































































































































































































































































































































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States









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States














JRtjo

December 16 2014 of 30 2014-R-0278



Business Analysis







capital structure

budgeting







marketing services













It does not include















services




Description










Source NAICS


SERVICES





above






































HYPERLINKS
















































































































































































































































































































































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JRtjo

December 16 2014 of 30 2014-R-0278



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Source NAICS


SERVICES





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HYPERLINKS
















































































































































































































































































































































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JRtjo

December 16 2014 of 30 2014-R-0278































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JRtjo

December 16 2014 of 30 2014-R-0278

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JRtjo

December 16 2014 of 30 2014-R-0278




























































































































































































































































































































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December 16 2014 of 30 2014-R-0278

































































































































































































































































































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December 16 2014 of 30 2014-R-0278





































































































































































































































































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December 16 2014 of 30 2014-R-0278








































































































































































































































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December 16 2014 of 30 2014-R-0278










































































































































































































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December 16 2014 of 30 2014-R-0278














































































































































































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December 16 2014 of 30 2014-R-0278

















































































































































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December 16 2014 of 30 2014-R-0278





















































































































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December 16 2014 of 30 2014-R-0278

























































































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December 16 2014 of 30 2014-R-0278




























































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JRtjo

December 16 2014 of 30 2014-R-0278
































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JRtjo

December 16 2014 of 30 2014-R-0278



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December 16 2014 of 30 2014-R-0278










































































































































































































































































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December 16 2014 of 30 2014-R-0278















































































































































































































































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December 16 2014 of 30 2014-R-0278



















































































































































































































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December 16 2014 of 30 2014-R-0278






















































































































































































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JRtjo

December 16 2014 of 30 2014-R-0278


























































































































































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JRtjo

December 16 2014 of 30 2014-R-0278





























































































































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JRtjo

December 16 2014 of 30 2014-R-0278
































































































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JRtjo

December 16 2014 of 30 2014-R-0278






































































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JRtjo

December 16 2014 of 30 2014-R-0278









































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JRtjo

December 16 2014 of 30 2014-R-0278













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JRtjo

December 16 2014 of 30 2014-R-0278


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JRtjo

December 16 2014 of 30 2014-R-0278


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JRtjo

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