Ezel / Tax Rulings / CT
CT Ruling 90-28 Sales and Use Taxes 1990-02-16

Were rentals of automotive golf carts and pull-carts taxable at private, public, and municipal facilities?

Short answer: Yes. The historical statute defined a sale to include leasing or renting tangible personal property of any kind. DRS therefore ruled that rentals of automotive golf carts and pull-carts were subject to sales tax at private, public, and municipal facilities.

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 applying the lease-and-rental definition then in effect to golf carts and pull-carts. The published text does not identify the requester or state that the ruling remains current; later legal changes or a different rental arrangement can change the result, so another taxpayer 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

Connecticut's historical Sales and Use Tax Act defined a sale to include leasing or renting tangible personal property of any kind.

DRS therefore ruled that rentals of automotive golf carts and pull-carts were subject to sales tax. The result applied at private, public, and municipal facilities.

What this means for you

The historical ruling treated temporary use of the carts as a taxable sale because the statutory definition expressly included leases and rentals of tangible personal property.

Common questions

Were pull-carts treated differently from automotive golf carts? No. Both rentals were taxable.

Did municipal operation make the rental nontaxable? No. The ruling expressly included municipal facilities.

Citations and references

  • Conn. Gen. Stat. § 12-407(2)(j).

Source

Original ruling text

Ruling 90-28, Leasing

Ruling 90-28

Leasing

Connecticut General Statute Section 12-407(2)(j) defines the term "sale" for purposes of the Sales and Use Tax Act as including "the leasing or rental of tangible personal property of any kind whatsoever."

Accordingly, the rental of automotive golf carts, as well as the rental of pull-carts, at private, public and municipal gold facilities are subject to sales tax.

LEGAL DIVISION

February 16, 1990

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