Ezel / Tax Rulings / CT
CT Ruling 89-106 Sales and Use Taxes 1989-09-26

Did Connecticut Ruling 89-106 tax freelance copywriting for print and radio ads or writing news releases?

Short answer: 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 articles.

Apply this to your situation

This page answers the general question as of 1989. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1989
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official 1989 Connecticut Department of Revenue Services Ruling applying the law then in effect to freelance copywriting and news-release writing. Different services or later changes in law or guidance may produce a different result, and another taxpayer should not assume the ruling controls current work. Connecticut imposes sales and use tax solely at the state level: there are no local or municipal sales taxes. This summary is informational only and is not legal or tax advice. Consult a licensed Connecticut tax professional about current treatment.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Freelance copywriting provided to advertising agencies for print and radio advertising was not taxable.

Writing news releases was also not subject to sales and use tax, provided the writing service did not include influencing the publication of articles.

What this means for you

The ruling distinguished writing a news release from a broader service that also tries to influence whether articles are published. Its conclusion was limited to the described writing services.

Common questions

Was freelance copywriting for print advertising taxable? No.

What about radio advertising? Copywriting for radio advertising was also nontaxable.

Was writing a news release taxable? No, if the service did not also include influencing publication of articles.

Source

Original ruling text

Ruling 89-106, Writing

Freelance copywriting services rendered to advertising agencies for print and radio advertising are not taxable.

Writing news releases is not subject to sales and use tax provided the writing service does not also include influencing the publication of articles.

LEGAL DIVISION

September 26, 1989

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