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Ezel / Tax Rulings / CT
CT Ruling 89-244 Sales and Use Taxes 1989-11-29

Were consulting services provided to a Connecticut public school subject to sales and use tax?

Short answer: No under this ruling. Connecticut DRS stated that consulting services provided to a public school were exempt from sales and use tax under Conn. Gen. Stat. § 12-412(1).

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 stating a narrow exemption for consulting services provided to a public school. The short published text gives no details about the consultant, contract, school, or services and does not state that the ruling remains current; work for private schools or other customers is not addressed. 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 consulting services provided to a public school were exempt from Connecticut sales and use tax under Conn. Gen. Stat. § 12-412(1).

The official text does not describe the consulting work or the public school.

What this means for you

The published holding is limited to consulting for a public school. It does not address services for private schools, other organizations, or mixed engagements.

Common questions

Were the public-school consulting services taxable? No under the ruling.

Did DRS explain what kind of consulting was provided? No.

Did the ruling address private schools? No.

Citations and references

  • Conn. Gen. Stat. § 12-412(1), as cited in the ruling.

Source

Original ruling text

Ruling 89-244, Consulting

You have inquired about the taxability of consulting services provided to public schools.

Consulting services to a public school are exempt from the Connecticut sales and use tax under section 12-412(1) of the Connecticut General Statutes.

TIMOTHY F. BANNON

COMMISSIONER

November 29, 1989

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