Ezel / Tax Rulings / CT
CT Ruling 89-234 Sales and Use Taxes 1989-11-22

Were services that reviewed and minimized clients' property tax assessments subject to Connecticut sales and use tax?

Short answer: No under this historical ruling. DRS said X Company's service of reviewing and minimizing property tax assessments imposed on its clients was not subject to sales and use tax.

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 addressing X Company's service of reviewing and minimizing clients' property tax assessments under the law then in effect. The published text is brief and does not describe other consulting services, contract terms, or later legal changes, so another taxpayer should not assume the same result for different 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)

Plain-English summary

DRS concluded that X Company's service of reviewing and minimizing property tax assessments imposed on its clients was not subject to sales and use tax.

What this means for you

The ruling covers only the described property-tax-assessment consulting service. Its short published text does not address other consulting work or explain the legal test.

Common questions

Was the property-tax-assessment consulting service taxable? No under the ruling.

What did the service do? It reviewed and minimized property tax assessments imposed on clients.

Citations and references

  • The published ruling text does not cite a specific statute or regulation.

Source

Original ruling text

Ruling 89-234, Consulting

The service rendered by X Company that involves reviewing and minimizing property tax assessments imposed on its clients is not subject to sales and use tax.

LEGAL DIVISION

November 22, 1989

Get today's answer for your situation

You just read a 1989 ruling on this question. Ezel checks current Connecticut tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.