🧪 TEST MODE ACTIVE Use test card: 4242 4242 4242 4242
Ezel / Tax Rulings / CT
CT Ruling 89-58 Sales and Use Taxes 1989-08-22

Were charges for planning and arranging business meetings or conventions taxable under Connecticut Ruling 89-58?

Short answer: Yes. The ruling applied sales or use tax to the total gross receipts from planning and arranging business meetings or conventions, including discussing arrangements, formats, and agendas with clients. The ruling is obsolete.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 The official page says it was obsoleted by Announcement 94(4), so it is provided only as historical reference and should not be used as current authority. It addressed one company's business-meeting and convention-planning services 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

The total gross receipts from planning and arranging business meetings or conventions were subject to sales or use tax under this ruling.

The described company discussed meeting requirements with clients, including arrangements, formats, and agendas. The ruling treated the company's full service charge as taxable.

The official archive says this ruling was obsoleted by Announcement 94(4).

What this means for you

The historical ruling classified the described business-meeting and convention-planning work as taxable service. Its obsolete status means it does not establish the current treatment of meeting, convention, or event-planning charges.

Common questions

What services did the company provide? It planned and arranged business meetings or conventions and discussed arrangements, formats, and agendas with clients.

How much of the charge was taxable? The total gross receipts.

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

Citations and references

  • Conn. Gen. Stat. § 12-407(2)(i)(J), as cited in the ruling.
  • Public Act No. 89-251, as cited in the ruling.

Source

Original ruling text

Ruling 89-58, Consulting

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

Ruling 89-58

Consulting

This Ruling has been obsoleted by  AN 94(4)

X Company plans and arranges business meetings and/or conventions for various companies. X Company's employees discuss necessary requirements for the meetings or conventions, such as arrangements, formats, agendas, etc., with their clients.

The total gross receipts for services provided to companies that involve planning and arranging business meetings or conventions are subject to sales or use tax pursuant to §12-407(2)(i)(J) of the Connecticut General Statutes, as amended by Public Act No. 89-251.

LEGAL DIVISION

August 22, 1989

Get today's answer for your situation

You just read a 1989 ruling on this question. Ezel checks current Connecticut tax law and answers your specific situation, with citations.

Opens in Ezel Pro. Every answer cites the authority it relies on.