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Ezel / Tax Rulings / CT
CT Ruling 89-81 Sales and Use Taxes 1989-09-06

Did Connecticut Ruling 89-81 exempt charges for rendering a real-estate appraisal?

Short answer: Yes. The ruling said a charge for rendering a real-estate appraisal was exempt from sales or use tax under Conn. Gen. Stat. § 12-412(11).

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 is an official 1989 Connecticut Department of Revenue Services Ruling applying the cited exemption to a real-estate appraisal charge under the law then in effect. Later statutory or administrative changes may produce a different result, and another taxpayer should not assume this historical ruling controls a current appraisal. 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

A charge for rendering a real-estate appraisal was exempt from Connecticut sales or use tax under the statutory provision cited in the ruling.

What this means for you

The 1989 ruling treated the appraisal service charge itself as exempt. Current transactions should be checked against current law and guidance.

Common questions

Was the real-estate appraisal charge taxable? No. The ruling applied the cited exemption.

What provision did the ruling cite? Conn. Gen. Stat. § 12-412(11).

Citations and references

  • Conn. Gen. Stat. § 12-412(11), as cited in the ruling.

Source

Original ruling text

Ruling 89-81, Appraisal

The charge for rendering a real estate appraisal is exempt from sales or use tax pursuant to section 12-412(11) of the Connecticut General Statutes.

LEGAL DIVISION

September 6, 1989

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