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Ezel / Tax Rulings / CT
CT Ruling 89-70 Sales and Use Taxes 1989-09-05

Were conferences for the general public treated as business analysis and management services under Connecticut Ruling 89-70?

Short answer: No. The Department said general-public seminars that provided specialized information did not fall within the cited business analysis and management services regulation. The ruling is obsolete and superseded.

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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 The official page says it was obsoleted by Announcement 94(4) and superseded by Policy Statement 92(2.1), so it is provided only as historical reference and should not be used as current authority. 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 Department said conferences held for the general public to provide specialized information were not business analysis and management services within Conn. Agencies Regs. § 12-426-27(b)(10).

The official archive warns that this ruling is not current: it was obsoleted by Announcement 94(4) and superseded by Policy Statement 92(2.1).

What this means for you

This ruling historically distinguished general-public informational seminars from the particular service category covered by the cited regulation. It did not analyze whether another tax provision could apply, and its stated obsolete and superseded status means current treatment must be checked separately.

Common questions

Did the Department classify the conferences as business analysis and management services? No.

What kind of conferences did the ruling address? Seminars held for the general public to provide specialized information.

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 No. The official page says it was obsoleted and superseded.

Citations and references

  • Conn. Agencies Regs. § 12-426-27(b)(10), as cited in the ruling.

Source

Original ruling text

Ruling 89-70, Business Analysis and Management Services

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

This Ruling has been obsoleted by AN 94(4) ; superseded by PS 92(2.1)

You have inquired as to the taxability of the conferences you sponsor.

It is the position of this Department that the services you provide in the form of conferences do not fall within Conn. Agencies Regs. §12-426-27(b)(10). Seminars held for the general public for the purposes of providing specialized information are not considered to be business analysis and management services.

LEGAL DIVISION

September 5, 1989

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