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Ezel / Tax Rulings / CT
CT Ruling 89-159 Sales Tax 1989-10-26

Were emergency medical ambulance standby services at municipal, church, civic, or special private events subject to Connecticut sales tax?

Short answer: No under this historical ruling. DRS said emergency medical ambulance services hired to stand by at municipal, church, civic, or special private events were not subject to sales tax.

Apply this to your situation

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 addressing emergency medical ambulance standby service under the sales-tax rules then in effect. The published text cites no statute or broader legal test and is limited to municipal, church, civic, and special private events, so different medical transport or standby facts may be treated differently. Connecticut imposes sales 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 concluded that emergency medical ambulance services hired to stand by at municipal, church, civic, or special private events were not subject to sales tax.

What this means for you

The brief historical ruling covers event standby service, not every ambulance or medical-transport transaction.

Common questions

Were event ambulance standby services taxable? No under the ruling.

Which events were listed? Municipal, church, civic, and special private events.

Citations and references

  • The published ruling text does not cite a specific statute or regulation.

Source

Original ruling text

Ruling 89-159, Ambulance Service

Ruling 89-159

Ambulance Service

Emergency medical ambulance services employed to stand by at municipal, church, civic or special private events are not subject to sales tax.

LEGAL DIVISION

October 26, 1989

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