Ezel / Tax Rulings / CT
CT Ruling 89-12 Sales and Use Taxes 1989-05-17

Were commissioned economic writing services taxable in Connecticut under Ruling 89-12?

Short answer: No. Writing a text analysis of Connecticut's economy for publication by a bank and a business newspaper was not subject to Connecticut sales and use tax under the ruling.

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 1989 Connecticut Department of Revenue Services Ruling addressed one company's economic writing services under the sales and use tax law then in effect. It does not state that it is current, and a taxpayer with different facts or services should not assume the same result applies today. 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 of writing and publishing services.
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

X Company prepared a written analysis of the current Connecticut economy for publication by a bank and a business newspaper for their customers.

The Department concluded that those writing services were not subject to Connecticut sales and use tax.

What this means for you

The ruling was limited to the described writing service. It did not address broader publishing, advertising, research, or other deliverables, and its 1989 result should be checked against current law.

Common questions

What did the company write? A text analysis of the current Connecticut economy.

Who published it? A bank and a business newspaper.

Were the writing services taxable? No.

Citations and references

  • No statute or regulation was cited by section number in the ruling text.

Source

Original ruling text

Ruling 89-12, Writing

You have inquired as to whether the Connecticut sales and use tax is applicable to certain writing services performed by your business.

As we understand the facts, X Company prepares an analysis of the current Connecticut economy in a text form to be published by a bank and a business newspaper, for the benefit of their customers.

It is our opinion that these writing services performed by X Company are not subject to our sales and use tax.

LEGAL DIVISION

May 17, 1989

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