Definitions:
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"Self-service storage facility" means any
real property designed and used for the renting or leasing of
individual self-contained units of storage space to occupants who
are to have access to such units for storing and removing personal
property only, and not for residential purposes.
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A self-service storage facility and an owner
are not a warehouse, as defined in section
42a-7-102, except that if an owner issues a document of title,
as defined in section
42a-1-201, for the personal property stored, the owner and the
occupant are subject to the provisions of article 7 of the Uniform
Commercial Code and the provisions of this chapter do not apply.
Conn. Gen. Stat.
Sec. 42-159.
Connecticut Department of Consumer
Protection:
Connecticut
Department of Motor Vehicles:
Office of Legislative
Research Reports:
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Self-Storage
Facilities Tax -
2007-R-0363
You asked several questions regarding the Connecticut's sales tax
on furnishing self-storage space.
Connecticut Department of Revenue Services:
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Selected
statutes:
Chapter
743
Self-Service Storage Facilities
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Sec. 42-159.
Definitions.
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Sec. 42-160.
Owner's lien upon defaulting occupant's property. Regulations.
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Sec. 42-161.
Satisfaction of lien. Notice to occupant and holders of security
interest.
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Sec. 42-162.
Contents of notice.
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Sec. 42-163.
Sale or disposition of property; where held.
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Sec. 42-164.
Advertisement of, and time for sale. Allocation of proceeds.
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Sec. 42-165.
Redemption of property by occupant or holder of security interest.
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Sec. 42-166.
Rights of purchaser in good faith.
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Sec. 42-167.
Disposition of balance of proceeds following satisfaction of lien.
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Sec. 42-168.
Other remedies of parties not impaired.
Click on the following link to search
the
full-text of the statutes:
https://search.cga.state.ct.us/r/statute/
Selected regulations:
Lien on Motor Vehicles Abandoned at Self-Service Storage Facilities
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42-160-1
Definitions
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42-160-2
Registration of self-storage facility
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42-160-3
Preliminary requirements for sale or other disposition of a motor
vehicle
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42-160-4
Notice to occupant, motor vehicle owner and lienholder
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42-160-5
Filing of notice of intent to transfer with the commissioner
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42-160-6
Sale or other disposition of motor vehicles
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