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Ezel / Tax Rulings / CT
CT Ruling 89-8 Sales and Use Taxes 1989-05-10

What did Connecticut Ruling 89-8 require for tax-included toy-truck promotions?

Short answer: Advertisements using a tax-included price had to say 'tax included' or 'tax incl.,' including television and radio ads. The seller also had to provide a receipt on request showing the tax separately computed.

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 addressed one company's advertising and receipts for promotional toy-truck sales under the law then in effect. It does not state that it is current, and a seller with different pricing, advertising, or receipt practices should not assume it controls today. 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 tax-included pricing and receipt requirements.
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 company planned to advertise toy trucks in newspapers and on television and radio at a tax-included price.

To comply with the cited statute, a written advertisement stating a price that included tax had to use the words "tax included" or "tax incl." Similar requirements applied to television and radio advertisements.

The company did not routinely issue receipts at gasoline-station sales. It nevertheless had to give a customer a sales slip or similar proof of sale on request, showing the tax separately computed.

What this means for you

The historical ruling allowed tax-included promotional pricing only with specific disclosure language and preserved the customer's right to request a receipt that separately showed the tax.

Common questions

What wording did a written ad need? "Tax included" or "tax incl."

Did similar rules apply to broadcast ads? Yes, to television and radio advertisements.

Was a receipt always required? The ruling required one upon the customer's request.

Citations and references

  • Conn. Gen. Stat. § 12-408(4), as cited in the ruling.

Source

Original ruling text

Ruling 89-8, Promotionals

Your letter states that the sale of the toy trucks will be advertised in newspapers and on television and radio at the tax-included price. I am not certain that your letter indicates that the advertisements will state "a sales price which includes the tax, together with the words 'tax included' or 'tax incl.'"; Conn. Gen. Stat. §12-408(4). If the written advertisement contains the words, "tax included" or "tax incl.", the above excerpted provision of law will not be violated. Similar requirements are in effect for television and radio advertisements.

Your letter further states that your company does not issue receipts when it sells the toy trucks at gasoline stations. Conn. Gen. Stat. §12-408(4) requires, however, where a sales price including the tax is stated, that the "retailer, if requested, shall furnish the consumer with a sales slip or other like evidence of the sale, showing the tax separately computed thereon." Your company must issue receipts, upon request, to avoid violating the above-excerpted provision of law.

LEGAL DIVISION

May 10, 1989

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