Sales Agent Services Provided by an Auctioneer are Not Taxable in Connecticut

Connecticut Administrative Code Title 12. TAXATION 407(2)(i)(S). Enumerated Services § 12-407(2)(i)(S)-1. Sales agent services for selling tangible personal property (a) Sales agent services. (1) Sales agent services for selling tangible personal property, whether at wholesale or retail, include, but are not limited to, the services of the following persons when rendered to the seller of ...