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Ezel / Tax Rulings / CT
CT Ruling 89-37 Sales and Use Taxes 1989-08-01

Were aircraft brokerage services taxable when the aircraft sale and transfer of title occurred in Connecticut under Ruling 89-37?

Short answer: Yes. The ruling applied sales tax to brokerage services when the aircraft sale, defined as the transfer of title, took place in Connecticut. The ruling is obsolete.

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 1989 Connecticut Department of Revenue Services Ruling is not current. The official page says it was obsoleted by Announcement 2000(8), so it is provided only as historical reference and should not be used as current authority. It addressed aircraft brokerage services where title transferred in Connecticut under the law then in effect. 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 a current aircraft transaction.
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

Aircraft brokerage services were subject to sales tax when the aircraft sale—identified by the transfer of title—took place in Connecticut.

The official archive says this ruling was obsoleted by Announcement 2000(8).

What this means for you

The historical ruling tied taxability to the location of the title transfer. It did not discuss aircraft location, delivery, registration, buyer or seller residence, or multistate facts, and its obsolete status means current sourcing rules must be checked separately.

Common questions

When were the brokerage services taxable? When the aircraft sale and transfer of title took place in Connecticut.

Did the ruling address an out-of-state title transfer? No.

Is the ruling current? No. The official page says it was obsoleted.

Citations and references

  • No statute or regulation was cited in the ruling text.

Source

Original ruling text

Ruling 89-37, Aircraft

This Ruling has been obsoleted by AN 2000(8)

Ruling 89-37

Aircraft

Sales tax on brokerage services applies if the sale (transfer of title) takes place in the State of Connecticut.

LEGAL DIVISION

August 1, 1989

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