Ezel / Tax Rulings / CT
CT Ruling 89-182 Sales and Use Taxes 1989-10-30

Was humane nuisance-wildlife removal from residential areas subject to Connecticut sales and use tax?

Short answer: No under this historical ruling. The provider trapped raccoons, woodchucks, skunks, and similar animals, used no pesticides or poisons, did not kill them, and released them safely in state forests. DRS says AN 2000(8) obsoleted 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 is an official 1989 Connecticut Department of Revenue Services Ruling reflecting the wildlife-removal service rule then in effect. DRS expressly marks the information 'not current' and says Announcement (AN) 2000(8) obsoleted it. Its result depended on residential removal, no pesticide or poison use, no killing, transport to state forests, and safe release. 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)

Note -- obsolete historical guidance. DRS marks this information "not current" and states that Announcement (AN) 2000(8) obsoleted the ruling.

Plain-English summary

The provider trapped and removed raccoons, woodchucks, skunks, and other wild animals from residential areas. It did not use pesticides or poisons or kill the animals; instead, it transported them to state forests for safe release.

DRS concluded that the nuisance-wildlife removal charge was not subject to sales and use tax.

What this means for you

The historical result was tied to the described humane removal method. AN 2000(8) later obsoleted the guidance.

Common questions

Was the wildlife-removal charge taxable? No under the ruling.

Did the provider use pesticides or poison? No.

Were the animals killed? No; they were released in state forests.

Citations and references

  • Announcement (AN) 2000(8) -- identified by DRS as obsoleting this ruling.

Source

Original ruling text

Ruling 89-182, Animals

This information is not current and is being provided for reference purposes only

Ruling 89-182

Animals

This Ruling has been obsoleted by   AN 2000(8)

According to the information presented in your letter, you trap and remove wild animals, such as raccoons, woodchucks and skunks, from residential areas. The animals are transported to state forests and safely released. You do not use pesticides or poisons in performing your services, and you do not kill the animals.

Based on the above set of facts, the charge for the nuisance wildlife removal service is not subject to sales and use tax.

LEGAL DIVISION

October 30, 1989

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