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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Were sales and rentals of graduation gowns under $75 exempt from Connecticut sales and use tax, and was an exemption certificate required?
Yes under this historical ruling. Graduation-gown sales and rentals qualified as clothing costing under $75 under Conn. Gen. Stat. § 12-412(47), so the retailer did not need an exemption certificate. …
Which scrap-metal processing operations qualified as manufacturing for Connecticut sales and use tax exemptions?
Under this historical ruling, basic sorting, cutting, and baling -- including junk yards, auto wreckers, peddlers, collectors, and transfer stations -- did not qualify because they did not substantial…
Were asbestos-abatement consulting services excluded from Connecticut sales and use tax as services for voluntarily containing or removing hazardous waste?
Yes under this historical ruling. DRS treated asbestos as hazardous waste and excluded the listed assessment, bid, monitoring, clearance, and documentation services from tax as services for voluntary …
Was a one-time cleaning of a newly constructed store taxable when performed before the certificate of occupancy?
Yes under this historical ruling. After the July 1, 1989 change, DRS treated janitorial services as taxable in all instances, including one-time cleaning before a new store received its certificate of…
Did Connecticut's historical sales-tax exemption for voluntary asbestos removal include an environmental consultant's related services?
Yes under this historical ruling. Because DRS had treated asbestos removal as exempt voluntary containment or removal of hazardous waste, the Commissioner interpreted that exemption to include an envi…
Did take-out pizza and pizza-delivery businesses qualify for the manufacturing exemption on electricity purchases?
No under this historical ruling. DRS treated the businesses as preparing and furnishing meals for immediate consumption, not as manufacturers or fabricators operating industrial plants. They could not…
Were asbestos-removal services and the tangible property used to perform them subject to sales and use tax?
Under this historical ruling, asbestos-removal services were excluded as voluntary hazardous-waste containment or removal. Tangible personal property bought to perform those services remained taxable.…
Which facilities counted as residential for the exemption from sales tax on gas, electricity, and heating fuel?
Under this historical ruling, apartment buildings, nursing homes, congregate housing, and halfway houses were residential and exempt for gas, electricity, and heating fuel. Hospitals, hotels, and mote…
Was asbestos removal excluded from Connecticut sales and use tax as a hazardous-waste service?
Yes under this historical ruling. DRS treated asbestos removal as an excluded service for voluntarily containing or removing hazardous waste. DRS marks the information not current and says Special Not…
Did nursing homes and similar long-term health or chronic-care facilities qualify for Connecticut's residential utility exemption?
Yes under this historical ruling. DRS treated convalescent or nursing homes as residential, allowing them to claim the exemption through their utility and heating-oil suppliers and receive bill credit…
Did Connecticut's residential utility exemption cover electricity and heating fuel used in condominium common areas and recreation facilities?
Yes under this historical ruling, if the entire condominium complex was predominantly residential. The exemption covered association-billed common areas and a condominium social club's on-site recreat…
Which asbestos-removal, relocation, restoration, and renovation services were excluded from Connecticut sales tax?
Actual asbestos removal, containment, and disposal were excluded, as were directly related relocation and comparable-material restoration services. Renovations that enhanced or improved the area were …
Were fire-scene analysis services performed for insurance companies subject to Connecticut sales and use tax?
No under this historical ruling. DRS said the described fire-scene analyst services—determining cause, insured involvement, documenting for possible subrogation, and reporting findings—were not taxabl…
Was insurance appraisal work subject to Connecticut sales and use tax under Ruling 89-219?
No under this historical ruling. DRS said insurance appraisal work was not subject to sales and use tax, but it marks the information not current and says Ruling 94-10 superseded the ruling.
Did a residence with an attached business office qualify for Connecticut's residential electricity exemption?
Yes under this historical ruling if at least 51% of the entire building, including the residence and office, was occupied for residential dwelling purposes. DRS says Policy Statement 94(3) superseded …
When did electricity sold to a job shop qualify for Connecticut's manufacturing utility exemption?
It was exempt under this historical ruling when used directly to fabricate finished products for sale and at least 75% of all electricity consumed at the location, building, or premises was used for f…
When did electricity sold to an optical-lens fabricator qualify for Connecticut's manufacturing utility exemption?
It was exempt under this historical ruling when used directly to fabricate optical lenses for sale and at least 75% of all electricity consumed at the location, building, or premises was used for fabr…
When did electricity sold to an awning fabricator qualify for Connecticut's manufacturing utility exemption?
It was exempt under this historical ruling when used directly to fabricate awnings for sale and at least 75% of all electricity consumed at the location, building, or premises was used for fabrication…
When did a grocery store's food sales count as taxable meals under Connecticut Ruling 89-171?
Food products were generally exempt, but ready-for-immediate-consumption meals sold by an eating establishment or caterer were taxable. Grocery stores were not eating establishments unless they provid…
How were utility-tax refunds, miscellaneous utility charges, service plans, fees, and exemption certificates handled under Connecticut Ruling 89-168?
Utilities credited refunds and offset current or later remittances. Utility service charges and service plans were taxable; installation, utility-owned equipment work, late fees, and bad-check fees we…
Did a precision sheet-metal manufacturer qualify for Connecticut's sales-tax exemption on electric bills?
Yes under this historical ruling. X Company manufactured precision sheet-metal components for aircraft, medical, and commercial uses to customer designs and specifications, and DRS said it qualified f…
Did the described meat manufacturer qualify for Connecticut's sales-tax exemption on utility bills?
Yes under this historical ruling. The business cut or reshaped raw product, heat-treated it, changed product characteristics with seasonings, and formulated sausages. DRS concluded that it qualified f…
Which boat-related training, storage, charter, washing, lifting, and surveying charges were taxable under Connecticut Ruling 89-141?
Classroom education, winter storage, mast removal, charter-location fees, lifting, and surveying were nontaxable; training sold with a boat and boat washing were taxable. DRS says 1996 Public Act 232,…
When were equipment-service labor and preventive maintenance contracts taxable under Connecticut Ruling 89-127?
Labor after a 90-day free-service period was taxable. Preventive maintenance contracts commencing January 1, 1989 were nontaxable, but contracts entered into on or after July 1, 1989 were taxable. DRS…
Did electricity used by a bakery to produce baked goods qualify for Connecticut's manufacturing utility exemption?
Yes, if at least 75% of the electricity was consumed in the fabrication process. DRS says Policy Statement 94(3) superseded the ruling.
Did electricity used by an ice manufacturer qualify for Connecticut's manufacturing utility exemption?
Yes, when at least 75% of the electricity was consumed in fabricating the ice sold. The exemption applied only to electricity, not other purchases. DRS says PS 94(3) superseded the ruling.
Did electricity used in printing operations qualify for Connecticut's manufacturing utility exemption?
Yes, if at least 75% of the electricity was consumed in fabricating the printed material. DRS says Policy Statement 94(3) superseded the ruling.
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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.