Are professional services taxable in Connecticut?
Some are. Connecticut taxes business analysis, management, management consulting and public relations services at 6.35%. Other professional services are exempt.
| Short answer | Some are taxable |
|---|---|
| Authority | Conn. Gen. Stat. § 12-407(a)(37)(J) |
| Last reviewed | 2026-09-30 |
Why
Connecticut lists business analysis, management, management consulting and public relations services as taxable in Conn. Gen. Stat. § 12-407(a)(37)(J). Other professional services are generally not taxed unless another enumerated service in § 12-407(a)(37) covers them.
For AI agents, AgentTax classifies consulting output as a digital service rather than a professional service, so this exemption analysis applies to human professional services.
Business vs. consumer buyers
Connecticut is one of the states where buyer type can change the SaaS answer. For this category, the answer above applies to business and consumer buyers alike.
Where the line is
- Advisory work that fits business management or business analysis is taxable even when labelled consulting.
How AgentTax classifies professional services
Advisory and consulting work performed by people: legal, accounting, management consulting and similar services. AgentTax routes AI-agent consulting work to its digital service category, not to professional services, because an AI agent has no licensed practitioner behind it.
Run a Connecticut sale through the AgentTax engine and get the amount, the rate it used and the statute behind it. No signup needed.
Open the calculatorFrequently asked questions
- Is consulting taxable in Connecticut?
- Business management, business analysis and public relations services are taxable at 6.35%. Other professional services are exempt.
Related
- All Connecticut digital tax answers
- Is SaaS taxable in Connecticut? (full guide)
- Is data processing taxable in Connecticut?
- Are information services taxable in Connecticut?
- Professional services: every state we cover
- Are professional services taxable in New Jersey?
- Are professional services taxable in Texas?
- Are professional services taxable in West Virginia?
Sources
- Conn. Gen. Stat. § 12-407(a)(37)(J)
This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions. Positions on this page come from the AgentTax tax policy registry (v1.24.0); see our methodology.