Ezel / Tax Rulings / CT
CT Ruling 89-135 Sales and Use Taxes 1989-10-10

Were voice-over services provided to public relations agencies subject to Connecticut sales and use tax?

Short answer: No. Connecticut Ruling 89-135 concluded that providing voice-over services to public relations agencies was not subject to sales and use tax.

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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 sales-and-use-tax treatment then in effect to voice-over services provided to public relations agencies. The published text states only the service and result, without additional facts about the arrangement. 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

Connecticut DRS concluded that providing voice-over services to public relations agencies was not subject to sales and use tax.

What this means for you

The ruling supports a nontaxable result for the specific voice-over service it identifies, but gives no additional facts about the service arrangement.

Common questions

What service did the ruling address? Providing voice-over to public relations agencies.

Was the service taxable? No.

Source

Original ruling text

Ruling 89-135, Personnel Services

The service that entails providing voice over to public relations agencies is not subject to sales and use tax.

LEGAL DIVISION

October 10, 1989

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