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Ezel / Tax Rulings / CT
CT Ruling 89-162 Sales and Use Taxes 1989-10-27

Were motor-vehicle accident-reconstruction advice and expert court testimony subject to Connecticut sales and use tax?

Short answer: No under this historical ruling. DRS said accident reconstruction, expert advice to attorneys and insurers in motor-vehicle liability cases, and court testimony about accident causes were not subject to sales and use 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 accident-reconstruction advice and expert testimony under the service rules then in effect. The published text cites no statute or broader legal test and is limited to motor-vehicle liability lawsuits and testimony about accident causes. 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

The service reconstructed motor-vehicle accidents, provided expert advice to attorneys and insurance companies in motor-vehicle liability lawsuits, and included court testimony about accident causes.

DRS concluded that the described service was not subject to sales and use tax.

What this means for you

The brief historical ruling covers the listed accident-reconstruction and expert-witness work and gives no broader legal test.

Common questions

Was accident reconstruction taxable? No under the ruling.

Was expert advice in liability lawsuits taxable? No.

Was court testimony about accident causes taxable? No.

Citations and references

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

Source

Original ruling text

Ruling 89-162, Consulting

It is the opinion of the Legal Division that the reconstruction of motor vehicle accidents, which includes providing expert advice to attorneys and insurance companies involved in motor vehicle liability lawsuits, as well as testifying in court as to the causes of the accidents, is not subject to the sales and use tax.

LEGAL DIVISION

October 27, 1989

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