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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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 DRS says PS 94(3) superseded the r…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 DRS says the information is not current and PS 94(3) superseded the ruling.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 …
Was labor to install an above-ground pool on residential property taxable under Connecticut Ruling 89-71?
No, if the installation-labor charge was separately stated on the invoice. The ruling exempted the separately stated labor used to install or apply the above-ground pool sold.
Were conferences for the general public treated as business analysis and management services under Connecticut Ruling 89-70?
No. The Department said general-public seminars that provided specialized information did not fall within the cited business analysis and management services regulation. The ruling is obsolete and sup…
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…
Did a company fabricating complete dump-truck covers qualify for Connecticut's manufacturing exemption on electric bills under Ruling 89-69?
Yes. The Department concluded that machining, bending, painting, sewing, and assembling components into finished dump-truck covers for sale qualified the company for the electric-bill sales-tax exempt…
Were labor charges to repair heating, water-heating, and air-conditioning systems in small owner-occupied homes taxable under Connecticut Ruling 89-68?
Yes. The ruling treated repair-labor charges for heat pumps, water heaters, furnaces, air-conditioning units, and similar systems in owner-occupied one-, two-, or three-family homes as subject to sale…
Were post-loss home cleaning and nonscheduled rug or upholstery cleaning taxable under Connecticut Ruling 89-67?
Yes. The ruling treated cleaning a home's interior or contents after a fire, flood, or furnace malfunction as taxable janitorial service, and also taxed nonscheduled rug and upholstery cleaning in res…
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 …
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 …
Were lobbying services performed by an employee for the employer taxable under Connecticut Ruling 89-55?
No. The ruling said the lobbying-services tax did not apply when an employee performed the services for the employer as part of the employee's job duties. The ruling is obsolete.
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 …
Did a class-reunion organizer have to collect sales tax on the full ticket price under Connecticut Ruling 89-53?
Yes. Because the organizer's arrangement fees were commingled with the event's catering, entertainment, and other costs, sales tax applied to the total ticket price. If the organizer contracted direct…
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…
Were safety shoes selling for less than $75 taxable under Connecticut Ruling 89-50?
No, if the safety shoes were suitable for everyday use and their total sales price was less than $75. The ruling is superseded and the historical price threshold should not be assumed current.
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…
Were monthly motor-vehicle lease payments taxable for lease periods beginning on or after July 1, 1989 under Connecticut Ruling 89-48?
Yes. Monthly motor-vehicle lease payments were subject to sales tax for lease periods on or after July 1, 1989. The referenced 90-day transition rule applied only to tangible-property sales contracted…
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 …
How did Connecticut Ruling 89-41 determine the conveyance-tax rate for mixed-use property, and were realtor or appraisal services taxable consulting?
The conveyance-tax rate for mixed residential and commercial property followed the property's predominant use. The cited taxable-service provision did not tax realtor services for selling, leasing, or…
Which dry-cleaning and garment services were taxable under Connecticut Ruling 89-40?
Mending and deterioration-prevention work was taxable repair or maintenance, while separately stated alterations were not. Monogramming and embroidery were generally taxable, but fur storage, coin-ope…
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…
How did Connecticut Ruling 89-38 treat renovation services, tax-included billing, subcontractors, and installment payments?
New construction included services through first-tenant occupancy. A bill could say 'Tax Included' if records supported its components; the service portion equaled the total including profit minus mat…
Were aircraft brokerage services taxable when the aircraft sale and transfer of title occurred in Connecticut under Ruling 89-37?
Yes. The ruling applied sales tax to brokerage services when the aircraft sale, defined as the transfer of title, took place in Connecticut. The ruling is obsolete.
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.
How did Connecticut Ruling 89-34 tax driveway sealing and caretaker labor?
Driveway sealing was subject to sales tax, while labor for services performed as a caretaker was not. The official page says the ruling was later obsoleted in part.
Was X Company's humane animal-relocation service taxable under Connecticut Ruling 89-32?
No. Based on the facts in the request letter, the ruling said X Company's humane animal-relocation service was not subject to sales tax. 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.…
Did apartment buildings and rental homes retain Connecticut's residential gas-and-electricity exemption when managed for nonresident owners or temporarily vacant?
Yes. The ruling treated apartment buildings and rented houses as residential dwellings even when managed for nonresident owners, and vacant apartment units or rental homes retained the residential uti…
Were a real-estate firm's feasibility studies, site searches, comparative analyses, risk assessments, and organizational analyses taxable under Connecticut Ruling 89-27?
Yes. The ruling classified those real-estate advisory services to individuals and private or public entities as taxable business analysis, management, or consulting services. The ruling is obsolete.
Were custom software, software maintenance agreements, and installation charges taxable under Connecticut Ruling 89-26?
Yes. The ruling treated custom software as taxable tangible personal property, the related maintenance agreement as taxable computer-programming or processing service, and installation charges as part…
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…
Could motor-vehicle dealers or repairers buy car-washing services for resale under Connecticut Ruling 89-23?
No. The ruling said dealers and repairers did not resell car-washing services to their customers and therefore could not give the car-wash provider a resale certificate. The ruling is obsolete.
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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.