Ezel / Tax Rulings / CT
CT Ruling 89-219 Sales and Use Taxes 1989-11-15

Was insurance appraisal work subject to Connecticut sales and use tax under Ruling 89-219?

Short answer: No under this historical ruling. DRS said insurance appraisal work was not subject to sales and use tax, but it marks the information not current and says Ruling 94-10 superseded the ruling.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 insurance-appraisal service rule then in effect. DRS expressly marks the information 'not current' and says Ruling 94-10 superseded it. The published text is only one sentence and gives no facts or legal test, so its historical result should not be extended to other appraisal 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 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Note -- superseded historical guidance. DRS marks this information "not current" and states that Ruling 94-10 superseded this ruling.

Plain-English summary

DRS said insurance appraisal work was not subject to sales and use tax.

What this means for you

The source gives no facts or legal analysis beyond that sentence. Ruling 94-10 later superseded the guidance.

Common questions

Was insurance appraisal work taxable? No under this ruling.

Does the ruling explain why? No.

Citations and references

  • Ruling 94-10 -- identified by DRS as superseding this ruling.

Source

Original ruling text

Ruling 89-219, Appraisal

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

Ruling 89-219

Appraisal

This Ruling has been superseded by   Ruling 94-10

Insurance appraisal work is not subject to the sales and use tax.

LEGAL DIVISION

November 15, 1989

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