CT SB00903

Amends Connecticut's sales tax code effective January 1, 2012, to exempt personnel services provided to manufacturing industries (NAICS sectors 31-33) from the "services" category subject to sales tax, when those services are used in direct manufacturing of a product.

Modifies section 12-407(a)(37) of the general statutes to define which services are subject to Connecticut sales tax, including computer services, repair services, management consulting, and various business and personal services.

The exemption applies only to personnel services used directly in manufacturing operations, leaving other service categories taxable as currently defined.

Takes effect January 1, 2012, and applies to services provided on or after that date.