Ezel / Tax Rulings / CT
CT Ruling 89-84 Sales and Use Taxes 1989-09-06

Did Connecticut Ruling 89-84 exempt real-estate appraisal charges for both homeowners and financial institutions?

Short answer: Yes. Charges for real-estate appraisals were exempt under Conn. Gen. Stat. § 12-412(11), regardless of whether the appraisal was performed for a homeowner or a financial institution.

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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 is an official 1989 Connecticut Department of Revenue Services Ruling applying the cited exemption to real-estate appraisal charges under the law then in effect. Later statutory or administrative changes may produce a different result, and another taxpayer should not assume this historical ruling controls a current appraisal. 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 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

Charges for real-estate appraisals were exempt from sales and use tax under the cited statute.

The result did not depend on whether the appraisal was performed for a homeowner or a financial institution.

What this means for you

The historical ruling applied the same real-estate appraisal exemption to both consumer and institutional customers.

Common questions

Were homeowner appraisal charges exempt? Yes.

Were appraisals for financial institutions exempt? Yes.

Citations and references

  • Conn. Gen. Stat. § 12-412(11), as cited in the ruling.

Source

Original ruling text

Ruling 89-84, Appraisals

The charge for rendering real estate appraisals is exempt from sales or use tax pursuant to section 12-412(11) of the Connecticut General Statutes regardless of whether the appraisals are performed for homeowners or financial institutions.

LEGAL DIVISION

September 6, 1989

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