Connecticut State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Connecticut, with full citations and the original source on every page.
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When did Connecticut Ruling 89-107 exempt electricity used to produce frozen desserts?
Electricity sold for direct use in producing frozen desserts was exempt if at least 75% was consumed in fabrication. The exemption covered only electricity, not other purchases. DRS says PS 94(3) supe…
Did Connecticut Ruling 89-106 tax freelance copywriting for print and radio ads or writing news releases?
No. Freelance copywriting for advertising agencies' print and radio advertising was not taxable. Writing news releases was also nontaxable if the service did not include influencing publication of art…
Did Connecticut Ruling 89-105 tax landscaping services supplied to a qualifying governmental district?
Ordinary landscaping receipts were taxable, but services for an entity qualifying as a district under Conn. Gen. Stat. § 7-324 were exempt when the district gave the landscaper a Governmental Agency E…
How did Connecticut Ruling 89-103 tax graphic design for media advertising and for incorporation into printed materials?
Graphic-design receipts were taxable when supplied to advertising agencies for media advertising and when incorporated into brochures and other tangible items. Agency fees for media advertising were n…
Could a customer buy services to industrial, commercial, or income-producing real property tax-free for resale under Connecticut Ruling 89-102?
Only if the purchasing company had a Connecticut seller's permit. The services could be resold, but a purchaser without the permit could not buy them tax-free on a resale basis. DRS says AN 2000(8) ob…
When could architects use resale certificates to buy blueprints and other printing or duplication work under Connecticut Ruling 89-99?
Architects could use resale certificates only for printing and duplication passed directly to clients or others in the bid process. Any other use meant the architect consumed the work and owed tax. Bl…
Were forensic-engineering investigations for insurance and legal clients taxable under Connecticut Ruling 89-101?
No. Accident investigation, component-failure analysis, and fire-cause investigation were outside the cited categories for building engineering/design and business consulting or public relations. DRS …
Did Connecticut Ruling 89-100 preserve a municipality's exemption when architectural services and building materials were purchased through a private intermediary?
No. Direct contracts between the architect, subcontractors, and exempt entity qualified, with the required certificate. A private intermediary in a turn-key project became the purchaser, so the exempt…
When did Connecticut Ruling 89-91 impose sales tax on a gift certificate transaction: at purchase or redemption?
The gift certificate purchase was not taxable. The certificate became consideration when redeemed, and sales or use tax then applied to the total sales price of taxable merchandise purchased with it.
Was electricity sold for use in the municipal tax district described in Connecticut Ruling 89-90 taxable?
No. The ruling said electricity used in the municipal tax district qualified for the residential-dwelling exemption. DRS says the information is not current and PS 94(3) superseded the ruling.
Did Connecticut Ruling 89-89 exempt electricity supplied through one meter to an apartment building used predominantly as residential dwellings?
Yes. Electricity sold to the single-meter apartment building was exempt if the building and its electricity use were predominantly for residential dwelling purposes. DRS says PS 94(3) superseded the r…
Were construction staking, locating and certifying buildings, and delineating wetlands taxable under Connecticut Ruling 89-88?
Yes. The ruling classified those functions as taxable land-surveying services under the cited statute. DRS says the information is not current and AN 94(3) obsoleted the ruling.
Were diet and weight-control counseling services taxable when a Connecticut weight-loss center provided no athletic or exercise facilities?
No. The ruling treated dieting and weight-control counseling by a weight-loss center without athletic or exercise facilities as nontaxable. DRS says the information is not current and AN 95(3) obsolet…
When did Connecticut Ruling 89-85 exempt electricity used by a bakery to manufacture baked goods?
The electricity was exempt if at least 75% was consumed in the bakery's production process. DRS says the information is not current and PS 94(3) superseded the ruling.
Did Connecticut Ruling 89-84 exempt real-estate appraisal charges for both homeowners and financial institutions?
Yes. Charges for real-estate appraisals were exempt under Conn. Gen. Stat. § 12-412(11), regardless of whether the appraisal was performed for a homeowner or a financial institution.
Did Connecticut Ruling 89-83 exempt electricity and gas sold to laundromats and dry-cleaning establishments as manufacturing utilities?
No. The ruling said laundromats and dry cleaners were not industrial manufacturing plants, so their electricity and gas were taxable and did not qualify for the cited manufacturing exemptions. DRS say…
Were a consultant's survey-coordination and interview-oversight services for marketing research companies taxable under Connecticut Ruling 89-82?
Yes. The consultant's hourly charges and reimbursed expenses were taxable, even though marketing research services themselves were exempt. Services for out-of-state clients were not taxable when their…
Did Connecticut Ruling 89-81 exempt charges for rendering a real-estate appraisal?
Yes. The ruling said a charge for rendering a real-estate appraisal was exempt from sales or use tax under Conn. Gen. Stat. § 12-412(11).
Did Connecticut Ruling 89-80 treat land surveyors as consumers of the property and services used in their work?
Yes. Land surveyors were the final consumers of tangible personal property and services purchased for use in performing surveying services, so they paid sales or use tax on taxable purchases.
Did Connecticut Ruling 89-79 exempt electricity used by printers in printing operations?
Yes, when at least 75% of the electricity was consumed in fabricating printed material. The official page says the information is not current and PS 94(3) superseded the ruling.
Were landscaping and related pond-excavation charges taxable under Connecticut Ruling 89-78?
Yes. Landscaping for new construction and existing residential or commercial property was taxable, including pond construction. Related excavation was taxable unless sold to the landscaper with a bona…
Did Connecticut Ruling 89-77 exempt electricity used by printers in printing operations?
Yes, when at least 75% of the electricity was consumed in fabricating printed material. The official page says PS 94(3) obsoleted the ruling and the information is not current.
Did Connecticut Ruling 89-76 exempt electricity used to store harvested fruit and produce in a farmer's cold-storage facility?
Yes. The ruling treated the cold-storage electricity as directly used in agricultural production because the farmer stored harvested fruit and produce there until sale. PS 94(3) later obsoleted the ru…
Did Connecticut Ruling 89-75 exempt electricity and gas used by greenhouse and nursery florists?
Yes, when the utilities were used directly in greenhouse or nursery agricultural production. Florists that merely bought cut flowers and made arrangements owed tax on their utility bills. PS 94(3) obs…
How did Connecticut Ruling 89-74 distinguish exempt engineering from taxable design or drafting services?
A licensed engineer's development of new engineering concepts and original product designs was exempt. Design or drafting services using the engineer's concepts, designs, and specifications were taxab…
Did Connecticut Ruling 89-73 exempt electricity for common-area lighting in predominantly residential apartment buildings?
Yes. When an apartment building was predominantly rented for residential dwelling purposes, electricity for inside hallway lights and exterior lighting was exempt. PS 94(3) later obsoleted the ruling.
Was electricity used to repair and recondition printed circuit boards taxable under Connecticut Ruling 89-72?
Yes. The ruling taxed electricity sold for use by repairers and reconditioners, including a business repairing and reconditioning printed circuit boards for key telephone systems. PS 94(3) superseded …
Could a condominium-management company continue prorating taxable gross receipts instead of taxing its full fee?
Yes under this historical ruling. The company could prorate its condominium-association management receipts by the ratio of leased, rented, or investment units to total units. DRS marks the ruling not…
Were testing or inspection services performed on tangible personal property taxable under Connecticut Ruling 89-66?
No. The ruling said testing or inspection services rendered to tangible personal property were not subject to Connecticut sales or use tax.
How did Connecticut Ruling 89-65 tax marketing research and related consulting services?
Marketing research was exempt, but advice to businesses about the research findings or results was taxable consulting. If exempt research and taxable consulting were not separately stated on the invoi…
Which real-property inspection services were taxable under Connecticut Ruling 89-64?
Inspections of existing commercial, industrial, or income-producing real property were taxable. Inspections of new construction and existing exclusively residential, owner-occupied one-, two-, or thre…
Was electricity used for residential dwelling purposes in a condominium complex exempt under Connecticut Ruling 89-63?
Yes. Electricity used in residential condominium units was exempt whether each unit was billed separately, rented to a residential tenant, or included in a single association bill for a predominantly …
Who had to pay or collect Connecticut use tax on pads delivered by an out-of-state seller under Ruling 89-62?
The Connecticut purchaser owed the tax. If the out-of-state seller met Public Act 89-41's registration requirement, it had to register, collect, and bill the tax; otherwise, if it did not register, th…
How did Connecticut Ruling 89-61 tax asbestos training programs and asbestos testing services?
The full gross receipts from asbestos training programs provided to businesses were subject to sales or use tax, while asbestos testing services were not taxable. The ruling is obsolete.
How did Connecticut Ruling 89-60 tax plan reviews, property inspections, and construction management services?
Specified new-construction and small owner-occupied residential services were not taxable, while services for existing commercial, industrial, or income-producing property were taxable. Work integral …
Were charges for planning and arranging business meetings or conventions taxable under Connecticut Ruling 89-58?
Yes. The ruling applied sales or use tax to the total gross receipts from planning and arranging business meetings or conventions, including discussing arrangements, formats, and agendas with clients.…
How did Connecticut Ruling 89-56 treat resale purchases of electricity or steam and gas used to produce utility service?
Electricity or steam bought for resale was not taxable if the purchaser gave the seller a resale certificate. Gas used directly to furnish steam or electricity through lines or pipes to consumers was …
How did Connecticut Ruling 89-54 tax management and property services for residential condominium associations?
Management, garbage removal, exterior painting, and road repair were taxable in proportion to non-owner-occupied units. Landscaping, furnace repair, and snowplowing were fully taxable even when every …
Which real-property inspection services were taxable under Connecticut Ruling 89-52?
Inspections of existing commercial, industrial, or income-producing property were taxable. Inspections of new construction and existing exclusively residential, owner-occupied one-, two-, or three-fam…
Were parts and labor to repair manufacturing production machinery taxable under Connecticut Ruling 89-51?
Yes. Repair or replacement parts and repair labor for production machinery were subject to 5.5% sales or use tax. The statute's $7,500 manufacturer refund applied to qualifying parts, not labor charge…
Could a non-broadcaster providing television studios and post-production facilities claim Connecticut's broadcast-production equipment exemption?
No. The exemption applied only to television or radio stations, so the facility provider had to pay sales or use tax on its materials and equipment. Its charges to clients for using the facilities and…
When were road or parking-lot grading services taxable under Connecticut Ruling 89-47?
On industrial, commercial, or income-producing property, grading for new roads or parking lots was not taxable, but grading to repair or rebuild existing ones was taxable. Residential grading was not …
Were a new truck chassis and the separately stated charge to install it taxable under Connecticut Ruling 89-45?
The chassis sale was taxable, but a separately stated charge to install the new chassis on a motor vehicle for a truck dealer or end user was not. A truck dealer could buy the chassis for resale witho…
Were sales of gas or electricity to nursing or convalescent homes taxable under Connecticut Ruling 89-43?
No. The ruling exempted gas or electricity sold to nursing or convalescent homes for their use from sales or use tax. The ruling is superseded.
How did Connecticut Ruling 89-42 tax systems-design training provided to individuals and businesses?
Training provided to individuals was not taxable if it was not connected with a sale of tangible personal property. The same systems-design training provided to businesses was subject to sales or use …
Could later accumulated or credited dealer discounts reduce the taxable price of catalogs and advertising materials under Connecticut Ruling 89-39?
No. Both proposed discount methods left the normal selling price taxable because the discounts were not allowed and taken at the time of sale. Only a discount allowed by the company and taken by the d…
Were personal-residence inspection services taxable under Connecticut Ruling 89-35?
No. The ruling said personal-residence inspections were not subject to sales and use taxes. The official page says the ruling was later obsoleted in part.
Were architectural services performed by an employee for the employer taxable under Connecticut Ruling 89-31?
No. Employee services for the employer were not subject to sales and use taxes even when the work was architectural, and the employee did not have to file Form REG-1 for those services. The ruling is …
Were vending-machine meal sales at the Veterans Home and Hospital exempt from Connecticut sales and use taxes under Ruling 89-30?
No. The ruling found no statutory exemption for X Company Food Services' vending-machine sales. The Veterans Home and Hospital was not the purchaser of the meals, so it also could not be liable for us…
Were services to paint business vehicles taxable, and could a vehicle lessor buy them for resale, under Connecticut Ruling 89-29?
Painting business vehicles, including vehicles leased to a business, was taxable. A motor-vehicle leasing company could not buy the painting service for resale because the lessor consumed the service.…
Were hoses, fittings, and hose assemblies sold to agricultural customers exempt under Connecticut Ruling 89-25?
Only when used directly in agricultural production. A customer with direct use issued an exemption certificate; indirect use remained taxable. The ruling is obsolete.
Did a hot-water heat exchanger used for handwashing qualify as machinery used directly in agricultural production under Connecticut Ruling 89-24?
No. The ruling treated the handwashing heat exchanger as indirectly used or outside agricultural production because the activity occurred before the first production operation. It contrasted machinery…
Were appliance-repair services billed to a manufacturer under its warranty taxable after July 1, 1989 under Connecticut Ruling 89-22?
Yes. Repair and maintenance services performed on or after July 1, 1989 on tangible personal property, including appliances, were taxable. The official page marks the ruling obsolete and says the rema…
Could a contractor and subcontractor buy materials tax-free for a Connecticut construction agreement under Ruling 89-20?
Yes, for materials and supplies physically incorporated into and becoming a permanent part of the structure. The agreement was a construction contract, so Company X and subcontractor Company Y could g…
How did Connecticut Ruling 89-17 tax cartons and packing materials used by moving companies?
Moving companies generally consumed their cartons, so purchases were taxable even if cartons were itemized, retained by customers, or used on moves. True over-the-counter sales were taxable retail sal…
Which customer sales were exempt from Connecticut use tax under Ruling 89-2?
Direct sales to Connecticut municipalities or their agencies were exempt if the government customer was directly billed, paid directly by its own check, and gave a completed exemption certificate. Sch…
Which landscaping, excavation, grading, sprinkler, lighting, sidewalk, and parking services were taxable under Connecticut's historical rules?
Planting trees, shrubs, and sod was taxable landscaping even at new construction. Excavation and rough grading for new construction were not taxable unless integral to landscaping; landscapers could b…
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These are official tax letter rulings and advisory opinions issued by Connecticut's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.