Different expert here - my name is ***** ***** I have a different answer.
According to the Connecticut Department of Revenue, you would NOT charge sales tax for customers located OUTSIDE OF Connecticut.
As to sales tax for customers located in Connecticut:
Computer and data processing services, including but not limited to, charges for on-line access to computer services, providing computer time, storing and filing of information, retrieving or providing access to information, designing, implementing or converting systems, providing consulting services, and conducting feasibility studies, programming, code writing, modification of existing programs, and installation and implementation of software programs and systems even where such services are rendered in connection with the development, creation or production of canned or custom software or the license of custom software. Computer and data processing services are taxed at 1%. Services rendered in connection with the creation, development, hosting or maintenance of all or part of a Web site which is part of the Internet, commonly referred to as the World Wide Web, are not taxable.
As to New York, you would register and collect New York sales tax if you have nexus in New York.
“Sales tax nexus” is just a fancy way of saying “significant presence” in a state.
New York considers a seller to have sales tax nexus in the state if you have any of the following in the state:
- An office or place of business
- An employee present in the state for more than 2 days per year
- Goods in a warehouse
- Ownership of real or personal property
- Delivery of merchandise in New York in vehicles owned by the taxpayer
- Independent contractors or other representatives in New York
However, computer consultant services are exempt from sales tax.
Please let me know if you require further information or clarification.
Thank you and best regards,