Ezel / Tax Rulings / CT
CT Ruling 89-245 Sales and Use Taxes 1989-11-29

Were lobbying services performed by an employee for the employee's association employer taxable?

Short answer: No under this historical ruling. Although lobbyist services became taxable on July 1, 1989, services an employee rendered for the employer were outside the tax. DRS said the apparent association employee could claim a refund for tax already paid. AN 2000(8) later 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 lobbying-service rules then in effect. DRS expressly marks it 'not current' and says Announcement (AN) 2000(8) obsoleted it. The employee exception depended on the requester actually being X Association's employee and performing the lobbying for that employer; independent lobbyists or other arrangements were not given the same result. 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 ruling "not current" and states that it was obsoleted by Announcement (AN) 2000(8).

Plain-English summary

The ruling states that lobbyist services became subject to sales and use tax effective July 1, 1989, but the tax did not apply to services an employee performed for the employer.

Because the requester appeared to be an employee of X Association, lobbying performed for the association was not taxable if that employment relationship was correct. DRS invited a refund claim for tax already paid, specifying the amount and period.

What this means for you

The historical exception depended on a true employee-employer relationship. AN 2000(8) later obsoleted the guidance.

Common questions

Were lobbyist services generally taxable under the ruling? Yes, beginning July 1, 1989.

Did the tax apply to an employee lobbying for the employer? No.

Could previously paid tax be recovered? DRS said to file a refund claim stating the amount and period.

Citations and references

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

Source

Original ruling text

Ruling 89-245, Lobbying

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

This Ruling has been obsoleted by  AN 2000(8)

Effective July 1, 1989, the services of a lobbyist are subject to sales and use taxes. This tax does not apply to services rendered by an employee for his employer.

From your letter, it appears that you are an employee of X Association. If that is the case, any lobbying services provided by you for the Association would not be subject to tax.

To the extent that sales tax has already been paid on this service, please file a claim for refund with this office specifying the amount so paid and the period covered.

TIMOTHY F. BANNON

COMMISSIONER

November 29, 1989

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