Ezel / Tax Rulings / CT
CT Ruling 89-32 Sales and Use Taxes 1989-08-01

Was X Company's humane animal-relocation service taxable under Connecticut Ruling 89-32?

Short answer: No. Based on the facts in the request letter, the ruling said X Company's humane animal-relocation service was not subject to sales tax. The official page says the ruling was later obsoleted in part.

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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 1989 Connecticut Department of Revenue Services Ruling is not fully current. The official page says it was obsoleted in part by Announcement 2000(8), so it is provided only as historical reference and should not be used as current authority. The archived ruling does not reproduce the facts from the request letter beyond identifying humane animal relocation. 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 current animal-service treatment.
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

X Company's humane animal-relocation service was not subject to sales tax under this ruling.

The official archive says the ruling was obsoleted in part by Announcement 2000(8).

What this means for you

The ruling says its conclusion depended on facts stated in a July 17, 1989 request letter, but those facts are not reproduced in the archived text. The holding therefore should not be extended to trapping, extermination, pest control, boarding, veterinary care, or other animal services.

Common questions

Was humane animal relocation taxable? No, on the facts submitted.

Does the archive describe those facts? No, beyond identifying the service.

Is the ruling current? The official page says it was obsoleted in part.

Citations and references

  • No statute or regulation was cited in the ruling text.

Source

Original ruling text

Ruling 89-32, Animals

This Ruling has been obsoleted in part by AN 2000(8)

Ruling 89-32

Animals

Pursuant to the facts stated in your letter of July 17, 1989, the service performed by X Company, i.e, humane animal relocation, is not subject to sales tax.

LEGAL DIVISION

August 1, 1989

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