Outside Storage and Packing/Crating Services Taxable
Effective July 1, 2011
Changes to CT sales tax laws not only increase sales tax to 6.36 percent but also expand the services that are taxable. Of particular note is outside, vehicle storage is taxable as of July 1, 2011. See below from Andy Markowski, CTSSA Lobbyist.
Outside storage, space where motor vehicles, etc. are typically stored, is now subject to sales tax. The use of such storage space for motor vehicle storage is no longer exempt from the sales tax.
Below is the exact language from Public Act 11-6, Senate Bill 1239 (which is the budget and tax bill), Section 92. What it essentially says is that what is described in (GG) will be subject to the sales tax as of July 1, which will now also be an increased rate of 6.35%. When it references sub (P), etc., that is referring to the existing language that already says self storage is subject to the sales tax.
Sec. 92. Subdivision (37) of subsection (a) of section 12-407 of the general statutes is amended by adding subparagraphs (GG) to (NN), inclusive, as follows (Effective July 1, 2011, and applicable to sales occurring on or after said date):
(NEW) (GG) Motor vehicle storage services, including storage of motor homes, campers and camp trailers, other than the furnishing of space as described in subparagraph (P) of subdivision (2) of subsection (a) of section 12-407;
In addition, it should be noted that “packing and crating services” are now also subject to the sales tax as well.
The state Department of Revenue Services issued this bulletin in the past regarding sales tax and self storage, and I presume that they may update it to reflect or clarify situations regarding the outside storage of motor vehicles, but I haven’t seen anything on their website yet.