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CT Ruling 89-119 Sales and Use Taxes 1989-09-26

How did Connecticut Ruling 89-119 distinguish exempt taxidermy services from taxable property sales?

Short answer: Stuffing, preparing, and mounting customer-furnished animal remains were exempt services, with the taxidermist treated as consumer of supplies. Sales of skins, heads, mountings, or other tangible property were taxable on the total sales price.

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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 cited taxidermy service exemption to customer-furnished animal remains and distinguishing those services from sales of tangible personal property. Different transactions or later law may produce a different result. 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 your specific situation.
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

Taxidermy services for stuffing, preparing, and mounting skins, heads, carcasses, and other animal remains furnished by customers were exempt from sales and use tax.

The taxidermist was the consumer of materials and supplies used to provide those services. By contrast, the total sales price from selling skins, heads, mountings, or other tangible personal property was taxable.

What this means for you

The ruling separated an exempt service performed on customer-furnished animal remains from a taxable sale of tangible property.

Common questions

Were taxidermy services exempt? Yes under the cited provision.

Who was the consumer of service supplies? The taxidermist.

Were sales of mountings or other property taxable? Yes, on the total sales price.

Citations and references

  • Conn. Gen. Stat. § 12-412(11), as cited in the ruling.

Source

Original ruling text

Ruling 89-119, Taxidermists

Taxidermy services are exempt from sales and use tax pursuant to section 12-412(11) of the Connecticut General Statutes. The taxidermist is the consumer of all materials and supplies used to provide the service of stuffing, preparing and mounting skins, heads, carcasses, etc., of animals furnished by his customers.

The total sales price for the sale of skins, heads, mountings or other tangible personal property by taxidermists is subject to sales and use tax.

LEGAL DIVISION

September 26, 1989

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