Connecticut State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Connecticut, with full citations and the original source on every page.
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Were appliance-repair services billed to a manufacturer under its warranty taxable after July 1, 1989 under Connecticut Ruling 89-22?
Yes. Repair and maintenance services performed on or after July 1, 1989 on tangible personal property, including appliances, were taxable. The official page marks the ruling obsolete and says the rema…
How did Connecticut Ruling 89-21 apply the July 1, 1989 commercial-renovation tax to existing contracts and carpet installation?
The new 8% tax applied to commercial, industrial, or income-producing renovation services performed on or after July 1, 1989, including existing contracts. Permanently affixed carpet made the full cha…
Could a contractor and subcontractor buy materials tax-free for a Connecticut construction agreement under Ruling 89-20?
Yes, for materials and supplies physically incorporated into and becoming a permanent part of the structure. The agreement was a construction contract, so Company X and subcontractor Company Y could g…
Could a farm purchaser use Connecticut's machinery exemption certificate for a screening plant under Ruling 89-19?
Yes. The screening plant was machinery used in the agricultural production process because it separated stones from soil to make fields more productive for cultivation. The purchaser could issue the m…
Did a laundry and dry-cleaning business qualify for Connecticut's manufacturing fuel exemption under Ruling 89-18?
No. Cleaning garments did not substantially transform property into a different product with a distinctive name, nature, and use, so it was not manufacturing and the fuel exemption was unavailable. Th…
How did Connecticut Ruling 89-17 tax cartons and packing materials used by moving companies?
Moving companies generally consumed their cartons, so purchases were taxable even if cartons were itemized, retained by customers, or used on moves. True over-the-counter sales were taxable retail sal…
Were vocational and psychological testing services taxable in Connecticut under Ruling 89-15?
It depended on the customer. Vocational aptitude testing and counseling for the general public were not taxable. Psychological testing and profiles for prospective or existing employees were taxable s…
Were commissioned economic writing services taxable in Connecticut under Ruling 89-12?
No. Writing a text analysis of Connecticut's economy for publication by a bank and a business newspaper was not subject to Connecticut sales and use tax under the ruling.
Were vehicle washing and cleaning services taxable in Connecticut under Ruling 89-11?
Not under the law applied to the request, because those services were not then enumerated as taxable. But the ruling's note says car washing became taxable after July 1, 1989, except coin-operated sel…
What did Connecticut Ruling 89-8 require for tax-included toy-truck promotions?
Advertisements using a tax-included price had to say 'tax included' or 'tax incl.,' including television and radio ads. The seller also had to provide a receipt on request showing the tax separately c…
Was a district's cholesterol screening charge taxable in Connecticut under Ruling 89-10?
No. The nominal charge covering testing materials and professional nurses' labor was for professional or personal services not described among the taxable services, so it was not subject to sales and …
When did Connecticut's production-materials exemption apply to a quarry's asphalt under Ruling 89-7?
The exemption applied when the quarry sold asphalt as a separately stated item. It did not apply when the quarry used asphalt in a construction contract and did not separately sell it.
Could a private developer buy sewer-system materials tax-free under Connecticut Ruling 89-6?
No. The governmental contractor exemption required a municipal-improvement contract paid with public funds. A municipality's benefit from developer-funded improvements required as a subdivision condit…
Were an economic expert's litigation-support services taxable in Connecticut under Ruling 89-4?
No. The expert gathered and analyzed case data and presented opinions before a trier of fact for an attorney, rather than advising a business client. The services were not taxable business analysis or…
Did rebuilding automobile and truck engines qualify as manufacturing under Connecticut Ruling 89-3?
No. Rebuilding engines with new parts did not substantially transform them into a different product or form. Parts incorporated into engines for resale could be bought on a resale certificate, but mac…
Which landscaping, excavation, grading, sprinkler, lighting, sidewalk, and parking services were taxable under Connecticut's historical rules?
Planting trees, shrubs, and sod was taxable landscaping even at new construction. Excavation and rough grading for new construction were not taxable unless integral to landscaping; landscapers could b…
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These are official tax letter rulings and advisory opinions issued by Connecticut's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.