Ezel / Tax Rulings / CT
CT Ruling 90-26 Sales and Use Taxes 1990-02-16

Were real estate appraisal services subject to Connecticut sales and use tax?

Short answer: No under this ruling. Connecticut DRS stated that real estate appraisal services were not subject to sales and use tax.

Apply this to your situation

This page answers the general question as of 1990. Ezel answers yours, under current Connecticut tax law, with citations.

Currency note: this ruling is from 1990
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 1990 Connecticut Department of Revenue Services Ruling stating a narrow result for real estate appraisal services. The short published text provides no requester, transaction facts, statutory citation, or statement that the ruling remains current; later legal changes or services beyond appraisal can change the answer, so another provider should not assume it applies. 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 ruled that real estate appraisal services were not subject to sales and use tax.

The official ruling is unusually short. It gives no facts about the requester, the property, the appraisal's purpose, or any additional services.

What this means for you

The published holding covers real estate appraisal services only. It should not be extended to consulting, brokerage, property management, or other work not addressed in the text.

Common questions

Were real estate appraisal fees taxable? No under the ruling.

Did the ruling cite a statute or describe the engagement? No.

Citations and references

  • The published ruling cites no specific statute or regulation.

Source

Original ruling text

Ruling 90-26, Appraisal Service

Ruling 90-26

Appraisal Service

Real estate appraisal services are not subject to sales and use tax.

LEGAL DIVISION

February 16 1990

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