Is training taxable in Connecticut? Web training? Classroom training? Is there a difference? What about training subscriptions?


Yes, according to the Connecticut Department of Revenue web site’s Understanding Connecticut Taxes page. Under “Sales of Taxable Services” it says:

“Personnel training services when the training service provider is engaged by an employer to provide job-related training to personnel whose primary workplace is located in Connecticut. (See Policy Statement 2000(4), Sales and Use Taxes on Charges for Personnel Training Services);”

PS 2000(4) is found here.  Note that training on topics indirectly related to an employee's job skills is not taxable. Such topics include but are not limited to motivation, self-image, time management, public speaking, and interpersonal skills.

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