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I have a client who teaches classes about the stock market. They also sell tapes. What is subject to sales tax in CT if any?

Full Question: I have a client in Connecticut who teaches a six day class twice a month for anyone who is interested in the stock market. They have trained professionals teaching these classes. They sell tapes and the six day classes, which after the classes are taken they are allowed to attend other classes free. What is subject to sales tax in CT if any?

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Answer:

Diane Yetter photoThere are 2 parts to your question - the taxability of the tapes as well as the taxability of the training. If your client has nexus in CT which if they are conducting the classes in CT they likely do, they clearly need to collect sales tax on the sales of the tapes at the seminar. In terms of the taxability of the classes, CT does tax some training services under Management Consulting.

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