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Ezel / Tax Rulings / CT
CT Ruling 89-55 Sales and Use Taxes 1989-08-17

Were lobbying services performed by an employee for the employer taxable under Connecticut Ruling 89-55?

Short answer: No. The ruling said the lobbying-services tax did not apply when an employee performed the services for the employer as part of the employee's job duties. The ruling is obsolete.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 The official page says it was obsoleted by Announcement 2000(8), so it is provided only as historical reference and should not be used as current authority.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 lobbying performed by one employee for the employer 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 current treatment.
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

Lobbying performed by an employee for the employer was not subject to sales tax under this ruling when the work was part of the employee's duties.

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

What this means for you

The historical ruling addressed an employee-employer relationship, not lobbying services sold by an outside provider. Its obsolete status means current treatment must be checked separately.

Common questions

Were the employee's lobbying duties taxable? No.

Why? The services were performed by an employee for the employer as part of the employee's job duties.

Did the ruling address outside lobbying firms? No.

Citations and references

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

Source

Original ruling text

Ruling 89-55, Lobbying Services

This information is not current and is being provided for reference purposes only

Ruling 89-55

Lobbying Services

This Ruling has been obsoleted by  AN 2000(8)

The tax on lobbying services does not apply to services performed by an employee for his or her employer. Since your services are part of your duties as an employee of X Company, they are not subject to the sales tax.

TIMOTHY F. BANNON

COMMISSIONER

August 17, 1989

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